The Office of the Auditor-General for the Federation is a separate and independent entity whose existence, powers, duties and responsibilities are provided for under section 85 of the Constitution of the Federal Republic of Nigeria 1999.
POWER
Section 85(2) of the Constitution of the Federation Republic of Nigeria 1999, provides that 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 report to the National Assembly; and for that purpose, the Auditor-General or any person authorized by him in that regard shall have access to all the books, records, returns and other documents relating to those accounts.
Similarly, section 85(4) of the Constitution stipulate that the Auditor-General shall have power to conduct Periodic Checks on all Government statutory corporations, commissions, authorities, agencies, including all persons and bodies established by an Act of the National Assembly. Furthermore, Section 301 vests the Auditor-General of the Federation with the power to audit the account of Area Councils in the Federal Capital Territory.
Annual Audit Reports
