Governance of Waqf Properties and Accountability Practices in the Nigerian Supreme Council for Islamic Affairs

This study examines governance structures and accountability practices in the management of Waqf (endowment) properties under the Nigerian Supreme Council for Islamic Affairs (NSCIA) and its affiliated state bodies. Effective governance of Waqf assets has significant implications for the sustainability of Islamic social institutions and the maintenance of public trust in religious organisations. The study employs a qualitative case study design, using document analysis, direct observation, and semi-structured interviews with 20 NSCIA officials and Waqf administrators across Abuja, Lagos, and Kano. Data were analysed using institutional analysis and thematic coding. Findings reveal significant gaps in formal governance mechanisms, including the absence of standardised financial reporting for Waqf assets, irregular audit practices, and weak separation of roles between religious administration and financial oversight. A few progressive state-level Waqf boards were identified as models of better practice. The study recommends the adoption of an Islamic Waqf governance framework incorporating transparent financial reporting, independent oversight boards, and stakeholder accountability mechanisms, aligned with international Waqf management standards. These recommendations are relevant to the NSCIA, state Muslim councils, and policymakers engaged in Islamic finance regulation. Keywords: Waqf governance, accountability, NSCIA, Islamic endowment, Nigeria.