Anti-Corruption Law and its Application to Public Procurement in Akwa Ibom State

Corruption in public procurement represents one of the most significant channels for the diversion of public resources in Nigerian states, undermining development outcomes and eroding public trust. Akwa Ibom State, a major oil-revenue recipient in the South South geopolitical zone, has experienced highly publicised procurement scandals in the education, health, and infrastructure sectors. This research examines the application of anti-corruption law to public procurement in Akwa Ibom State, analysing the Public Procurement Act 2007, the Corrupt Practices and Other Related Offences Act, and state-level due diligence mechanisms. A qualitative research design was adopted, with primary data gathered through interviews with Bureau of Public Procurement officials, state auditors, and civil society anti-corruption monitors in Uyo. Secondary sources include Auditor-General reports, ICPC published prosecutions, and academic literature from 2019 to 2024. Findings indicate that inflated contract valuations, sole-sourcing irregularities, and collusive tendering are widespread in state procurement processes. Existing legal mechanisms are undermined by political interference in the awards process and limited judicial capacity to handle complex public procurement litigation. The study recommends strengthening the independence of the State Tenders Board, mandating open contracting data disclosure, and enhancing ICPC capacity for state-level procurement investigations. This research contributes to anti-corruption law and public governance scholarship in South South Nigeria. Keywords: anti-corruption law, public procurement, Akwa Ibom State, ICPC, contract fraud.