| dc.description.abstract | The Auditor General of the Federation (AuGF) is constitutionally mandated to audit Nigeria's public accounts and report findings to the National Assembly. Nonetheless, there are serious questions about the independence of the Auditor General and the efficacy that comes in the discharge of the office given the current appointment and removal procedure. Notably, the appointment of the Auditor General of the federation is made by the President on the recommendation of the Federal Civil Service Commission and confirmed by the Senate. Lack of a legal framework has drawn criticism for possible administrative overreach, which compromises the independence of the Auditor General, particularly when auditing agencies that are under the executive arm of the government. There is also the issue of delays in filing audited reports. For instance, the 2020, 2021, and 2022 pending reports have not only made it difficult for the National Assembly to perform its oversight duties but have also hampered public confidence governmental accountability. Consequently, this brief examines the constitutional provisions on the appointment of Auditor General of the federation, identifies challenges hindering the performance of the office, and proposes legislative reforms to enhance the autonomy and efficacy of the office. Accordingly, the brief recommends, among others, that:
i.The National Assembly may amend Section 86 of the 1999 Constitution (as altered) to provide for a multi-stakeholder committee comprising members of the Legislature, Judiciary, Federal Civil Service Commission, CSO and professional bodies such as Institute of Chartered Accountants of Nigeria (ICAN) who will coordinate the appointment process by submitting 3 nominees for the president to appoint from, after which the National Assembly will confirm the appointed nominee; and
ii.The National Assembly may also amend Section 87 of the 1999 Constitution to allow the president powers to remove the Auditor-General with a two-third support of the multi-stakeholder committee,
iii. There is need for NASS to enact a comprehensive Audit Service Law for office of AuGF. | en_US |
