Functions and Responsibilities


Section 125 (1) of the Constitution of the Federal Republic of Nigeria 1999 provides that there shall be an Auditor General for each State. The Auditor-General is appointed by the Governor of the State on the recommendation of the state Civil Service Commission, subject to confirmation by the House of Assembly of the State. The Auditor General is empowered to examine the accounts of all ministries, departments, commissions, schools, hospitals and courts. The Audit Law was amended to encompass performance auditing in addition to financial auditing.

REPSONSIBILITIES

  • The Auditor-General’s responsibilities are detailed in ………S.3(1)………….of the Audit Law. The Auditor-General shall satisfy himself that:

    1. all reasonable precautions have been taken to safeguard the collection and custody of public moneys and that the laws, instructions and directors relating thereto have been duly observed.
    2. The disbvursement of public moneys has taken place under proper authority and for the purpose intended by such authority.
    3. All reasonable precaustions have been taken to safeguard the receipt, custody, issuance and proper use of pblic stores and that the instructions and directions relating thereto have been duly observed; and
    Adequate instructions or directions ezist to guide the officers responsible for the collection, custody, issuance and disbursements of public funds.