The mandate of the Auditor-General for the Federation is outlined in Sections 85 (Audit of Public Accounts), 86 (Appointment of Auditor-General) and 87 (Tenure of Office of the Auditor-General) of the Constitution of the Federal Republic of Nigeria (CFRN), 1999 (as amended). Specifically, Section 85(2) of the CFRN, 1999 (as amended) states, “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 reports to the National Assembly; and for that purpose, the Auditor-General or any person authorised by him in that behalf shall have access to all the books, records, returns and other documents relating to those accounts.”
The implication of this is that the Constitution of Nigeria...Read More