Security challenges have continued to trouble governments internationally. From the Islamic State terrorists in the Gulf region, to the murderous activities of Boko Haram and “herdsmen” in Nigeria in recent times, it has become imperative for those entrusted with maintaining security to redefine the conditions of national security. In this context, it is now conventional for various governments in Nigeria to appropriate enormous amounts of money in their budgets for “national security” (“tagged security vote”). This article explores the emergence, configuration, constitutionality and abuses of security votes in Nigeria. It also explores the appropriation and expenditure of security funds in the USA and attempts to draw lessons from this jurisdiction. It argues that there is a robust connection between security votes and corruption and, thus, attempts to identify legal structures for preventing the misspending and embezzlement of public funds (security votes) in the country's monetary appropriation and expenditure.
