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Adieu, Abubakar A. Badawi: An accountant per excellence

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Abubakar Badawi

Kabiru Isah Dandago

Sunday, May 10, 2020, was a sad day for accounting practitioners, scholars and students in Kano and Jigawa states as we suffered the irreparable loss of Alhaji Abubakar Ahmed Badawi.

After sustaining him for 75 years and three months, his creator decided to take him to his final abode, hopefully, heaven.

Alhaji Badawi’s death came 42 days after the tragic loss of an elder statesman of the profession, Alhaji Aminu Ibrahim, FCA.

He passed to the great beyond on March 29, 2020.

The late Ibrahim was the first chartered accountant in the old Kano State, past chairman of the Kano District Society of the Institute of Chartered Accountants of Nigeria (ICAN), and a one-time member of the Governing Council of the institute.

Like Badawi, Ibrahim was a father, mentor, professional colleague and promoter of this writer at various levels.

May his soul rest in aljannatul fiddausi.

Thoroughbred professional

Alhaji Badawi’s life was full of exciting accomplishments in public financial management in particular and contribution to humanity in general.

It is important, therefore, to highlight some of his contributions to the accountancy profession, mentorship of future generation, deep-rooted social work and various inputs to national economic development for the present and future generation of accountants to learn some lessons.

This would also make readers to appreciate the values of the attributes he held on to as he set many excellent records that might be difficult to equate by the present and future generation of accountants in Nigeria and beyond.

Alhaji Badawi began his career as a public servant in 1970 when he got his first appointment in the old Kano State civil service, until 2006 when he retired.

As a thoroughbred professional, his retirement became another opportunity to render professional services as a consultant to the SPARC, DfID, World Bank and many other development partners. He also served as a resource person to many capacity- building training consultancy firms, especially on public financial management topics.

Alhaji Badawi’s integrity, independent-mindedness, competence, loyalty, humility and hard work endeared him to the first civilian governor of the old Kano State, the late Alhaji Muhammadu Abubakar Rimi, who appointed him as accountant- general of the state in 1982, just 12 years into his civil service career.

He was retained by Rimi’s successor, the late Alhaji Abdu Dawakin Tofa, likewise the late Alhaji Sabo Bakin Zuwo.

He occupied the position until 1984. This shows that Alhaji Badawi had the privilege of working with all the three civilian governors of the old Kano State in the Second Republic as accountant-general. What a record! In 1989, Brigadier Idris Garba appointed him as auditor-general for local government, a position he held until 1992 when Architect Kabiru Ibrahim Gaya moved him from that office to the office of the auditor-general of the state.

He served as auditor-general for the state until 2006 when he retired from active public service.

This shows that he had served in that capacity three years for local government and 14 years for state, making a total of 17 years in active service as auditor-general.

He, therefore, worked with four military governors (Idris Garba, Abdullahi Wase, Dominic Oneya and Aminu Kontagora) and three civilian governors (Kabiru Gaya, Rabiu Kwankwaso and Ibrahim Shekarau) as auditor- general.

This is another record to beat or equate, not only in Nigeria but even across the African continent.

All the governors he worked with accepted him as a trustworthy and reliable officer.

With the godly attributes in him, he was able to discharge his duties meritoriously and retired from service unblemished.

There was no trace of illegally acquired wealth against him.

Great mentor

While discharging his duties, he mentored many people.

Some of those he mentored were Alhaji Isma’ila Y. Takai (a former accountant-general, Kano State); Alhaji Badaru Abubakar (governor of Jigawa State); the late Auwalu Balarabe Wudil (former auditor-general, Kano State); Alhaji Ahmad Idris (accountant-general of the federation, AGF); Alhaji Ali Ben Musa (former auditor-general, local government); Alhaji Muhammad BB Farouk (auditor-general, local government ); Alhaji Tijjani N. Kura (former auditor-general, Kano State); Hajiya Amina Inuwa Sa’id (auditor-general, Kano State), and Alhaji Hassan A. Jakada (a retired director of audit), among many others.

It is sad to mention that one of his mentees, Alhaji Musa Bebeji, died in the morning of the same May 10, 2020 when Badawi died. May his gentle soul rest in aljannatul fiddausi.

Should all the civil servants across the country adopt Alhaji Badawi’s attributes, the Nigerian civil service would become honourable, productive, reliable and incorruptible.

It would ultimately become the foundation the country deserves for sustainable development.

In upholding the sanctity of the accountancy profession, Badawi was a dogged fighter.

As accountant-general and auditor-general, he showed younger ones how to serve public interest.

But in view of the ethical principles they are expected to comply with in the discharge of their various duties as accountants, the younger ones need to belong to professional bodies.

ANAN pioneer

After obtaining his professional training at the United Kingdom (UK), he was one of the leading figures in the struggle for the recognition of the Association of National Accountants of Nigeria (ANAN).

His reason for joining the struggle, as he told this writer, was to create room for competition in the accountancy services market.

He had a strong belief in the saying that “healthy competition is always a vehicle to efficiency and effectiveness.’’

As the war was won and the ANAN was recognized by law as the second professional accountancy body in Nigeria, Alhaji Badawi was made a pioneer council member of the association.

His membership number had two digits.

He became a rallying point for the ANAN in the northern part of the country, encouraging all qualified accounting graduates to belong, including this writer.

He served as referee to any interested person who was qualified to be enrolled into the membership of the association.

Friend of accounting students

Alhaji Badawi was also an excellent friend or associate of accounting students at various levels.

He was always ready to be invited to give talks or present papers to students of polytechnic or university on topical accounting issues. He used to receive students in his office and house and allow them chance to engage him with questions or problems that would require his wisdom.

He was also very willing to assist them with books, journals or even money to buy some relevant academic materials.

At Bayero University, Kano, Badawi was one of the 10 eminent accounting personalities nominated by this writer in 2002 when he was the head of Accounting Department.

The vice chancellor then, Professor Musa Abdullahi, appointed them as honorary members of the department.

For 18 years, Alhaji Badawi and Alhaji Aminu Ibrahim were active members of the department.

They attended departmental seminars, meetings and annual national conferences.

In fact, they assisted the department with contacts of individuals and organizations that contributed money and other resources for the conduct of the national conferences.

On retirement, Alhaji Badawi became a consultant to many development partners on various accounting and auditing matters and a resource person to some human development training firms on various topical issues.

By his continuous engagement as a consultant and resource person, Alhaji Badawi continued to serve humanity from 1970 till he died in 2020.

And he was modest in his charges for all the consultancy services he rendered.

Now that Alhaji Badawi is back to his creator, we pray for him to be in the aljannatul fiddausi.

We also pray for his wonderful family, especially his best half, Prof Gaji A. Badawi, to have the fortitude to bear the irreparable loss. For us that have been his mentees over the years, and all our mentees as well, let’s hold on to his attributes: integrity, independent-mindedness, competence, loyalty, humility and hard work.

We shall meet again in aljannatul fiddaus, in sha Allah

Professor Dandago is of the Department of Accounting, Bayero University, Kano. He wrote this piece with contribution from the ANAN, Kano State. He can be reached on kidandago@gmail.com, 08023360386

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Opinion

State Police in Nigeria: Understanding the true position of the proposed constitutional framework

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DIG Mohammed Usaini Gumel (Rtd.)

 

The renewed national debate on state policing has sparked intense discussions. Supporters see it as a solution to Nigeria’s worsening security challenges. Critics, however, fear political abuse and threats to national unity. Given these differing views, it is important to understand the true constitutional position of the current proposals before the National Assembly.

 

An examination of the *Constitution of the Federal Republic of Nigeria (Sixth Alteration) Bill, 2026 (SB. 1055)*, along with the Policy and Legal Advocacy Centre (PLAC) analysis of the earlier House Bill (HB. 617), shows that the proposed framework is neither a full transfer of policing powers to the states nor a continuation of the current centralized system. Instead, it introduces a cooperative federal policing model.

 

This model balances state autonomy with national standards and constitutional safeguards.

 

The first key point is that the Federal Police will not be abolished. The proposal creates a Federal Police Service while allowing State Police Services to operate alongside it. The Federal Police will continue to handle federal responsibilities, including counter-terrorism, cybercrime investigations, border security, organized crime, inter-state offences, and the protection of federal institutions and assets.

 

It is also important to note that state policing is not compulsory. States that lack the financial or institutional capacity to establish their own police services can continue to rely entirely on the Federal Police Service. In simple terms, the amendment gives states a choice, not an obligation, to establish their own police organizations.

 

The proposed framework sets strict conditions before a State Police Service can begin operations. A state must pass its own enabling law, establish the required institutions, and obtain certification confirming that it meets nationally defined minimum standards.

 

These standards will cover recruitment, training, vetting, discipline, firearms management, the use of force, accountability systems, and criminal information management.

 

One of the most debated issues is the possibility of federal interference in state policing. The Senate Bill addresses this concern by limiting federal intervention to exceptional situations. Such intervention may occur where there is an actual or imminent breakdown of public order. It may also occur if a governor requests assistance, if a State Police Service becomes unable to function, if there is evidence of widespread violations of fundamental rights, or if threats extend beyond state borders and affect national security.

 

Any federal intervention must be temporary, necessary, and proportionate. It must also be subject to judicial review. The President must authorize it in writing, and notice must be given to the Governor, the State House of Assembly, the National Police Council, and the National Assembly. In addition, such intervention cannot dissolve a State Police Service or suspend democratic institutions, except as permitted under existing constitutional provisions.

 

The framers of the Bill have also addressed concerns about possible misuse of State Police Services by governors. The proposed safeguards expressly prohibit governors from directing State Commissioners of Police to target political opponents, political parties, associations, or groups outside the provisions of the law.

 

Commissioners who believe a directive is unlawful or inconsistent with national standards may seek a review through the appropriate Police Service Commission or the courts.

 

To strengthen institutional independence, the proposed amendments provide security of tenure for both the Inspector-General of Police and State Commissioners of Police. Their removal would require valid reasons, a fair hearing, recommendations from the National Police Council, and approval by a two-thirds majority of the relevant legislature.

 

These measures reflect widely accepted international standards for democratic policing.

 

Another important feature of the framework is the clear limitation on federal control over State Police Services. While the National Assembly will establish national minimum standards, it will not exercise routine control over appointments, promotions, transfers, suspensions, dismissals, or operational decisions within State Police Services. The only exception is during constitutionally approved interventions.

 

This approach preserves state autonomy while ensuring consistent professional and ethical standards nationwide.

 

The PLAC analysis correctly notes that the proposed model does not create a fully independent state policing system. Instead, it incorporates elements of federal oversight to address concerns relating to funding, accountability, human rights protection, and potential political misuse. The objective is to decentralize policing without weakening national unity or undermining the constitutional order.

 

Viewed objectively, the proposed amendment seeks to balance local responsiveness with national integrity. It aims to bring policing closer to communities while maintaining safeguards against abuse. It also protects the shared security interests of the Federation.

 

In essence, Nigeria is not moving toward two competing police systems. Rather, it is moving toward a cooperative federal policing arrangement. This model recognizes the need for local control of security issues while preserving constitutional mechanisms that safeguard democracy, human rights, and national unity.

 

The success of this initiative will depend not only on constitutional provisions but also on the strength of institutions, adherence to professionalism, and the political will to uphold the rule of law. Like any major reform in a democratic society, state policing should be judged not only by fears but also by the safeguards it contains and the practical benefits it can bring to the security and welfare of Nigerians.

 

DIG Mohammed Usaini Gumel (Rtd.). 

 

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Opinion

Youths, Sports, and Discipline: Building a Drug-Free Future

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By Jamilu Uba Adamu

Since 1987, June 26 has been designated by the United Nations as the International Day Against Drug Abuse and Illicit Trafficking—a day set aside to raise awareness about the dangers of drug abuse and its devastating effects on individuals and society. This year’s theme, “The World Drug Problem: Persisting Issues, New Challenges, Innovative Responses,” reminds us that while the fight against drugs continues, our strategies must evolve.

Simply put, the drug problem is still with us. New drugs continue to emerge, and we must respond with innovative solutions, including the use of sports to keep our youths engaged and productive.

Nigeria’s greatest resource is not oil; it is its youth. The energy, creativity, and determination of young people will determine whether we build a stronger nation or lose a generation. One of the most effective tools for channeling that energy positively is sports—but only when it is built on discipline.

Sports is more than playing football on weekends or sprinting on the track. It teaches valuable life lessons. When a young person wakes up at 5:00 a.m. for training, they learn punctuality. When a team loses and returns to train harder, they learn resilience. When eleven players on a pitch follow the instructions of one coach, they learn respect for authority, teamwork, and discipline.

Here in Kano, the effects of drug abuse are both painful and visible. Drug abuse is fueling fadan daba, phone snatching, and other violent crimes across our streets and communities. The truth is simple: idle hands are the devil’s workshop, while busy feet on the pitch have little time for crime or drugs.

Talent without discipline is wasted talent. Many of our youths possess enormous potential, but without discipline, that potential often turns into frustration. Discipline means:

  • Self-control — saying “no” to peer pressure, drugs, and violence.
  • Consistency — training even when no one is watching.
  • Respect — for rules, opponents, coaches, and oneself.

A boxer who cannot control his temper outside the ring will never become a champion inside it. A footballer who skips training will never wear the national jersey. Discipline is the bridge between potential and achievement.

In our communities, we see too many young lives derailed by drugs. The equation is clear: idleness + bad company + lack of purpose = drug abuse. Sports helps break that cycle.

Let us encourage our youths to choose the pitch over the street corner and the “jungle.” Let them choose training over idleness. Let discipline be their guide in life, just as it is in sports.

To parents, schools, and government: invest in sports facilities and mentorship programmes across our 44 Local Government Areas. Every playing field we build in Kano is a prison we may never need. Every disciplined athlete we nurture is a future leader we secure.

If we get this right, Kano, with its vibrant and youthful population, will not only win trophies at national sporting events but will also reclaim its promising young people from the grip of drug abuse and crime.

Mr. Jamilu Uba Adamu is the Officer-in-Charge of Sports, NDLEA Kano Strategic Command.

He can be reached via jameelubaadamu@yahoo.com.

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Opinion

Power belongs to Allah; Re-election is not a do-or-die affair – Gov. Yusuf

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Urges electorate to remain peaceful, prayerful, and law-abiding

 

By Lamara Garba

 

The Governor of Kano State, Alhaji Abba Kabir Yusuf, has declared that his political future, including the question of re-election in 2027, rests entirely in the hands of Almighty Allah, stressing that political power is neither a matter of life and death nor something that any individual can permanently give or take away.

 

Governor Yusuf made the remarks while addressing Kano pilgrims and Hajj officials in Makkah during a Sallah visit on Wednesday.

 

Speaking before hundreds of pilgrims, the Governor quoted verses from the Holy Qur’an, reminding the faithful that ultimate authority belongs to Allah alone, who grants power to whom He wills and withdraws it whenever He pleases.

 

According to him, while politicians and their supporters often become consumed by political calculations and permutations, true believers understand that leadership is a divine trust bestowed by Allah at His appointed time.

 

“Power belongs to Allah alone. He gives leadership to whom He wills and takes it away from whom He wills. No human being can stop what Allah has destined, and no one can impose what Allah has not ordained,” Governor Yusuf said.

 

The Governor noted that he remains completely submissive to the will of Allah regarding future political developments, including his possible re-election, insisting that his focus remains on serving the people of Kano State diligently rather than becoming distracted by political anxiety.

 

He stressed that elective office should never be viewed as a do-or-die affair, adding that public service is meaningful only when carried out with sincerity, the fear of God, and a commitment to the welfare of the people.

 

“Leadership is not a matter of life and death. What matters most is serving humanity, discharging one’s responsibilities faithfully, and leaving the rest to Allah. Whatever Allah decrees will surely come to pass,” he stated.

 

Governor Yusuf, however, urged Kano citizens to remain politically conscious and actively participate in the democratic process by ensuring that they possess valid voter cards ahead of future elections.

 

He called on those whose voter cards require renewal to do so promptly and encouraged eligible citizens who have not yet registered to take advantage of the registration exercise before it closes.

 

The Governor said voter registration remains a civic responsibility that enables citizens to exercise their constitutional right to choose leaders and contribute to the growth and development of society.

 

He also appealed to the pilgrims to continue praying for peace, unity, stability, and prosperity in Kano State and Nigeria as a whole.

 

Observers believe Governor Yusuf’s remarks reflect growing confidence within his administration following what many regard as remarkable achievements recorded over the past three years in education, healthcare, infrastructure development, agriculture, human capital development, and women and youth empowerment.

 

The Governor maintained that while political debates and speculations may continue, the final decision on who occupies positions of authority rests with Almighty Allah, whose decree cannot be altered by any human effort.

 

 

 

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