How It Begins

Our History

Why and when the office of Auditor-General for Local Governments was created in Nigeria

In 1989, the Office of Auditor-General for Local Governments was created in every State of the Federation and saddled with the responsibility of auditing the accounts of the Local Governments in Nigeria. This was based on the report of the technical committee set up by the Federal Military Government to look into the possibility of improvement in the financial administration of Local Governments throughout the Country. The committee discovered that there was the Auditor-General for the Federation who audited the accounts of the Federal Government and a State Auditor-General who audited the account of the State Government, whereas at the Local Government as third tier of Government there was a vacuum for such position.

The Legal Instruments supporting the creation of Office of Auditor-General for Local Governments in Nigeria

The following instruments provide the legal status to the Office Auditor-General for Local Governments in each State of the Federation:

  1. The constitution of the Federal Republic of Nigeria Promulgation Decree of 1989 Section 123.
  2. Implementation Guidelines on the application of the Civil Service Reforms (in the Local Government Service of 1989, Section 13.
  3. Local Government (Basic Constitutional and Transitional provision) Decree 7 of 1997, part III.
  4. Section 74 (3) of Federal Government (Basic Constitutional and Transitional provision Decree) contained in the Federal Gazette No 1 Vol. 86 of 6th January, 1999.
  5. Provision of Section 316 of 1999 Constitution of the Federal Republic of Nigeria.
  6. Ekiti State Audit Service Commission Law 2021.

The Auditor-General for Local Governments is responsible for conducting financial audits and review of the accounts of all the Local Governments and Local Council Development Areas. The primary objective is to ensure that Local Government entities (LGs and LCDAs) are following applicable laws and regulations while using taxpayers’ funds efficiently and effectively.

What we do

The functions of the State Auditor-General for Local Governments as entrenched in Section 123 and 316 (1) of the constitution of the Federal Republic of Nigeria 1989 and 1999 as amended are as follow:

  • Auditing of public Accounts of the Sixteen (16) Local Government councils, their parastatals, Local Government Education Authorities, traditional rulers and Local Council Development Areas (LCDAs) in the State to ensure that Local governments are following proper accounting practices and financial requirements;
  • Auditing of Local Government fund that is domiciled in any Government Establishment, for the purpose of forming an opinion on whether the statements of accounts submitted give a true and fair view of the state of affairs of the Local Governments and compliance with extant rules;
  • Conducting performance Audit on Local Governments to determine and ensure effectiveness, efficiency and economy of such Local Governments;
  • Ensuring that all revenue accruing to the Local Governments and their Parastatals are accounted for and well expended;
  • Evaluating government programmes and services to determine whether they are achieving their intended objectives and whether they are provided in the most cost effective manner possible;
  • Ensuring that all necessary books of accounts are kept and maintained as required;
  • Submission of timely reports on audited accounts to the State House of Assembly for the consideration of Public Accounts Committee (PAC) of the State House of Assembly;
  • Investigating allegations of fraud, waste and abuse in local government/LCDAs and programmes and recommend actions to prevent future occurrences;
  • Providing recommendations for improvements in government operations, policies and procedures.
  • Our ultimate goal as Local Government Auditors is to provide independent and objective assurances to Local Government officials, taxpayers, other stakeholders that the LGs and LCDAs operate in a transparent, accountable and ethical manner.

Our independence

Our Independence from the LGs and LGAs we audit ensures that our work is objective based and unbiased. This is assured through confirmation of the appointment of the Auditor-General by the State House of Assembly and the enactment of Ekiti State Audit Law No 3 of 2021 to guarantee both operational and financial autonomy of office of Auditor-General for Local Governments. Independence is a critical aspect of the role of the Auditor-General for Local Governments.

We are responsible for conducting audits in a manner free from any influence that could compromise or impair the integrity of our work as Local Governments Auditors.

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