APPOINTMENT, POWERS AND FUNCTIONS OF THE AUDITORSGENERAL FOR THE FEDERATION, STATES AND LOCAL GOVERNMENTS

Appointment of Auditor-General

The Auditor-General for the Federation is appointed by the President on the
recommendation of the Federal Civil Service Commission, subject to
confirmation by the Senate. He is appointed in accordance with the provision
of Sec. 86 of the 1999 Constitution of the Federal Republic of Nigeria. The power
to appoint a person to act in the office of the Auditor-General is vested in the
President.
At the level of a State, a similar dispensation is put in place under the 1999
Constitution, for the Governor to appoint the Auditor-General on the
recommendation of the State Civil Commission, subject, however, to the
confirmation of the relevant House of Assembly. The appointment of the Auditor-
General for Local Government of a State undergoes the same process outlined
above.

Acting Capacity

No person acts in the office of the Auditor-General for a period exceeding six
months, except with the sanction of a resolution duly passed by the Senate.

Tenure of Office of Auditor-General

(a) A person holding the office of the Auditor-General for the Federation
can be removed from office by the President acting on an advice supported
by two-thirds majority of the Senate, praying that he be so removed for
inability to discharge the functions of his office. Auditor-General shall
be so removed only on account of:
(i) Infirmity of mind, body or any other cause; or
(ii) Misconduct.
(b) The Auditor-General cannot be removed from office before such retiring
age as may be prescribed by law, save in accordance with the provisions
of aforementioned paragraph.

Powers and Functions of Auditor-General

According to the Financial Regulations No 103 (December 2006), the Officer
responsible under the Constitution of the Federation for the audit and report on
the public accounts of the Federation, including all persons and bodies
established by law entrusted with the collection, receipt, custody, issue, or
payment of Federal Public monies or with the receipt, custody, issue, sale,
transfer or delivery of any stamps, securities, stores or other property of the
Government of the Federation and for the certification of the Annual Accounts
of that Government is the Auditor-General for the Federation. The Auditor-
General shall examine and ascertain in such manner as he may think fit the
accounts relating to public funds and property and shall ascertain whether in
his opinion:
(a) The accounts have been properly kept;
(b) All public monies have been full accounted for, and the rules and
procedures applied are sufficient to secure effective checks on the
assessment, collection and proper allocation of revenue;
(c) Monies have been expended for the purposes for which they were
appropriated and the expenditure have been made as authorised; and
(d) Essential records are maintained and the rules and procedures applied
are sufficient to safeguard and control public property and funds.

Free Access to Books and Accounts

By virtue of the responsibilities and functions of the Auditor-General for the
Federation, the officer and/or his/her representatives are permitted free access,
at all reasonable times, to all files, safes, documents, books and other records
relating to the accounts of all Federal Ministries/Extra-Ministerial Departments
or units. They are also entitled to require and receive from members of the
public services such information, reports and explanations as they may deem
necessary for the proper performance of their functions.
The Auditor-General is empowered to conduct periodic checks of all government
statutory corporation, commissions, authorities, agencies, including all persons
and bodies established by an Act of the National Assembly.
The Auditor-General shall, within ninety days of receipt of the Accountant-
General’s financial statements, submit his reports to each House of the National
Assembly, and each House shall cause the reports to be considered by a
committee of the House of the National Assembly responsible for public
accounts.
In the exercise of his functions under the Constitution, the Auditor-General is
not subjected to the direction or control of any other authority or person.

Audit of Public Accounts

(a) The Auditor-General for the Federation shall be appointed in accordance
with the provisions of section 86 of the Constitution of Federal Republic
of Nigeria;
(b) The public accounts of the Federation and of all offices and courts of the
Federation shall be audited and reported on, by the Auditor-General
who shall submit his reports to the National Assembly.
For that purpose, the Auditor-General or any person authorised by him
in that behalf shall have access to all the books, records, returns and
other documents relating to those accounts; and
(c) Nothing in sub-section 2 of this section shall be construed as authorising
the Auditor-General to audit the accounts of or appoint auditors for
government statutory corporations, commissions, authorities, agencies,
including all persons and bodies established by an Act of the National
Assembly.
Nonetheless the Auditor-General shall:
(i) Provide such bodies with:
! A list of auditors qualified to be appointed by them as
external auditors and from which the bodies shall appoint
their external auditors;
! Guidelines on the level of fees to be paid to external
auditors; and
(ii) Comment on their annual accounts and auditors’ reports thereon.
(d) The Auditor-General shall have power to conduct periodic checks of all
government statutory corporations, commission, authorities, agencies,
including all persons and bodies established by an Act of the National
Assembly.
(e) The Auditor-General shall, within ninety days of receipt of the
Accountant-General’s financial statement, submit his reports under this
section to each House of the National Assembly and each House shall
cause the report to be considered by a committee of the House of the
National Assembly responsible for public accounts.
(f) In the exercise of his functions under this Constitution, the Auditor-
General shall not be subject to the direction or control of any other
authority or person.

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