The Fuel Subsidy Maze: PPPRA, CBN, MOF, OAGF, NNPC and all the Alphabetic Soup
Start from 1/1N and work your way through to 10/13N

Diagram adapted from a textual description by Office of Accountant General OAGF (Nation, April 23, 2012; page 63)
A suggested simplified scheme that requires fixed subsidy amount (Path 1) and verification through petrol stations is the following:

And there you have it…no more manufactured complications.
Bolaji Aluko
UNSTAR COMPLICATION: The Fuel Subsidy Maze – PPPRA, CBN, MOF, OAGF, NNPC and all the Alphabetic Bureaucratic Soup