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Extra-Ministerial Audit Department

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The Extra-Ministerial Audit Department is one of the eleven (11) Departments in the Office. It is a key Department because it is solely responsible for carrying out the duties assigned to the Auditor-General by Section 85 (3) & (4) of the Constitution of the Federal Republic of Nigeria, 1999. These duties include the following:

  • Provide list of auditors qualified to be appointed as external auditors by Government Statutory Agencies;
  • Guide on the level of fees to be paid to the external auditors;
  • Comment on the annual accounts and the external auditor’s reports thereon; and
  • Conduct periodic checks on the Statutory Agencies and of all Government Bodies established by an Act of the National Assembly.

In addition to these, other tasks are as enumerated hereunder:

  • Vetting of the annual accounts of Parastatals;
  • Registration of Audit Firms;
  • Officers of the Department represent the Auditor-General in Public Accounts Committee (PAC) Sessions when reports of any of the Parastatals are to be discussed.

Rates payable by external auditors to register in the Office are as follow:


•   Registration of Audit firms  -  N50,000.00
•   Registration of Consultants  -  N50,000.00
•   Annual renewal fee by external auditors and consultants  -  N20,000.00

Documents required to be presented before registering as external auditor/consultant:

  • Registration of firm with Corporate Affairs Commission
  • Practicing License (Certificate)
  • Professional Certificate (ICAN or ANAN)
  • Tax Clearance Certificate of one of the firm’s partner
  • Firm’s seal.

The Department presently has six (6) divisions each headed by Deputy Director/Assistant Director:

  • Research Institutes and Commissions
  • River Basin Authorities and other Statutory Bodies
  • Universities
  • Teaching Hospitals, Federal Medical Centers and Psychiatric Hospitals
  • Colleges of Education and Polytechnics
  • Financial and other related Statutory Bodies

Present staff strength of the department:

  • Director               


  • Deputy Directors


  • Assistant Directors


  • Chief Auditors/Chief Executive Officers


  • Asst. Chief Auditors/Assistant Chief Executive Officers 


  • Principal Auditors/Principal Executive Officers I


  • Senior Auditors/Principal Executive Officers II


  • Auditors I/Senior Executive Officers


  • Auditors II/Higher Executive Officers     


  • Chief Clerical Officers/Executive Officers             


  • Assistant Executive Officers/Clerical Officers


  • Clerical Officers I & II