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Revenue Audit

Revenue Department was established in the Auditor-General’s Office primarily to ensure:


  • Timely collection of revenue due to the Government.
  • That amounts due are actually collected.
  • That what is collected is properly accounted for in accordance with financial regulations and other extant rules.

In order to achieve these objectives the following divisions were created.

NOGRA1: for the audit of Non Oil and Gas revenue in the Federal Capital Territory and Northern States of the Federation and FIRS headquarters and Tax Offices.

NOGRA2: for the audit of Non Oil and Gas revenue in Lagos and the Southern States of the Federation and FIRS Area Tax Offices.

OGRA: audit of Oil and Gas revenue throughout the Federation. The Unit is expected to audit the computation and assessment of Petroleum Profit Tax (PPT), Royalties, Withholding Tax, Value Added Tax, Education Tax, Pay As You Earn (PAYE) and other taxes expected to be paid by the Oil and Gas companies.  In doing this, the staff are expected to visit FIRS, Large Tax Office at Lagos, examine all the relevant files of each Oil and gas company and oil service companies to ascertain the correctness of the assessment and Best of Judgment (BOJ) used. This Unit is also to conduct periodic checks to the Oil and Gas companies in order to ascertain the correctness of return submitted to the FIRS.

CUSTOMS1: to audit the accounts and all revenue collection of the Customs Department in Abuja and the Northern States.

CUSTOMS2: to audit the accounts of revenue collection of customs in Lagos and Southern States of the Federation.