Nigeria Auditors Call for Constitutional Amendment to Strengthen Audit Offices

From Mika’il Tsoho Dutse

The Body of Federal and State Auditors General, Nigeria, has called for the amendment of Sections 85(3) and 125(3) of the Constitution of the Federal Republic of Nigeria to strengthen the offices of the Auditors General to audit the books and records of accounts of parastatals, commissions, boards, and other agencies of government at respective levels.

The call was made in a communiqué issued at the end of the 53rd Biannual Conference with the theme: “Supreme Audit Institution and the Achievement of Government Priorities”, jointly signed by Secretary, Body of Federal and State Auditors-General, Garba Muhammad Dutse, FCA, Auditor General, Jigawa State, and Chairman, Communique Committee, Dr. U.S.A. Udu, Auditor General, Ebonyi State, and made available to Online Tribune.

The body of the auditor general also called on the Federal Government to expedite the process of reviewing the Social Investment and Humanitarian Programme and resume operations of the programme as soon as possible, in order to enhance the achievement of the Sustainable Development Goals (SDGs).

According to the communiqué, “We, the Supreme Audit Institutions (i.e., offices of Auditors-General) in Nigeria, affirm our commitment to accelerate action on the implementation of the Moscow Declaration on their role in the achievement of the SDGs. The Supreme Audit Institutions (SAIs) in Nigeria should be well-resourced in terms of human, financial, and material requirements, while necessary amendments should be made to the Constitution and Audit Laws at all levels to grant administrative and operational autonomy required for effective discharge of their role”.

The communiqué stated further that the establishment of the Nigerian Organization of Supreme Audit Institutions should be fast-tracked to support capacity building of members, peer review, and cooperative audits, among other benefits.

The Nigerian Auditors advised that the states that are yet to migrate to IPSAS Accrual should endeavour to do so, in order to maximize the benefits of IPSAS implementation.

“The Revenue Mobilization Allocation Fiscal Commission’s new template on the emolument of Certain Political, Judicial, and Public Officials should be implemented immediately by all levels of Government, to help cushion the effect of the present economic situation and high cost of living on the affected public officers”.

The Body of Auditors General of the Federation and States appeals to the State Executives to confirm those Auditors General who have been on acting capacity for more than six months to avert legitimacy issues as it relates to the Audited Financial Statements/any other Audit Reports already signed or will be signed by any of them.

Also suggested that the audit forum should be held regularly to provide an opportunity for stakeholders to properly understand the role of SAls and thus enhance their supports for the work of SAls.

The conference attended by the Auditor General for the Federation, Mr. Shaakaa Kanyitor Chira, represented by Dr. Busayo Fawale, noted with concern that “With just a little over five years to the 2030 set date for the achievement of the SDGs, and the limited progress made so far, there is a need for urgent concerted efforts towards meeting the target”.

The suspension of the implementation of the Sustainable Development Goals, the social investment, and humanitarian programme by the Federal Government, if not quickly addressed, will adversely affect the achievement of the SDGs within the target date.

Participants expressed the need to effectively achieve the target of the role of Supreme Audit Institutions (SAls) in the achievement of the SDGs, as affirmed by the International Organization of Supreme Audit Institutions (INTOSAI) in their Moscow Declaration at the XXIII International Congress of Supreme Audit Institutions (INCOSAI), which was hosted by the Accounts Chamber of the Russian Federation in 2019.

Stated further that the SAls in Nigeria are currently not well-resourced in terms of human, financial, and material requirements, as well as the administrative and operational autonomy required for effective discharge.