In its September 2025 report, FAAC’s Post-Mortem Sub-Committee (PMSC) also ordered the Office of the Accountant-General of the Federation (OAGF) to explain more than N2.03 trillion in unpaid taxes and royalties accrued between June and December 2023. According to the report, the disputed $42.37 billion dates back to NNPC under-remittances between 2011 and 2017. On the domestic side, FAAC’s breakdown showed huge unpaid obligations piled up in just seven months of 2023. In June alone, NUPRC royalties were put at N133.65 billion and FIRS taxes at N173.08 billion. While the company provided project details from 1999 to date, FAAC insisted on clearer accounts of both pre-PIA and post-PIA programmes.