During the Second National Development Plan (1970-1974), Nigeria allocated £4.897 million to establish the Nigerian Institute of Strategic Studies (NISS) under the Federal Ministry of Economic Development and Reconstruction. Led by Executive Secretary Mr. J.O.E. Sagay from 1973, initial efforts to set up the Institute were hampered by the plan's end, prompting continuation into the Third National Development Plan (1975-1980). NISS was later transferred to the Cabinet Office to streamline operations as recommended by the Udoji Commission, although plans to merge it with the Interdisciplinary Research Centre (IRC) did not materialize. Ultimately, NISS was established independently under the Cabinet Office, affirming its pivotal role in Nigerian governance and policy-making.