The absence of a substantive Auditor-General for the Federation (AuGF) in the Nigerian government has brought crucial audit processes to a grinding halt for three consecutive years, 2020, 2021, and 2022. This critical issue not only obstructs the government’s ability to oversee the financial affairs of ministries, departments, and agencies (MDAs) but also leaves the National Assembly’s public accounts committees paralyzed.
The position of Auditor-General for the Federation has remained vacant since the retirement of the former AuGF, Aghughu Adolphus, on September 7, 2022. An internal advertisement from the Federal Civil Service Commission in August 2022 called for suitable candidates to fill this essential role, emphasizing the need for vision, managerial ability, professional competence, integrity, and transparency in public life.
Despite qualified directors applying for the position and undergoing examinations, the appointment of a new AuGF remains in limbo. This bureaucratic delay has left a significant void in oversight functions, hindering investigations into MDA activities.
A dire consequence of this absence is evident in the 2021 Ethics and Integrity Compliance Scorecard, which exposed that 137 MDAs failed to submit their audited accounts to the Office of the Auditor-General over the past three years. Moreover, 174 MDAs disregarded the Public Procurement Act of 2007, while 88 MDAs violated tender board composition regulations, leading to procurement and due process abuses.
The report further highlighted that 196 MDAs lacked a training plan, and 171 MDAs failed to support ethics and compliance initiatives. The absence of a strategic action plan affected 140 MDAs, and 187 MDAs didn’t conduct monitoring and evaluation of their projects as required.
Remarkably, the law dictates that no individual should act as Auditor-General for the Federation for more than six months, as specified in Section 86 of the 1999 Constitution as amended. Currently, Mr. Andrew Ogochukwu Onwudili, a Director of Audit, is overseeing the Auditor-General’s Office, in violation of this constitutional provision.
Experts in fiscal transparency and integrity watchdog organizations have raised alarms about the chronic underfunding of the Office of the Auditor-General, a critical institution in the fight against corruption. They stress that this underfunding limits its effectiveness and the ability of the National Assembly to hold erring MDAs accountable.
President Bola Ahmed Tinubu’s administration faces mounting pressure to appoint a substantive Auditor-General to address this governance crisis and ensure transparency in government finances. Experts warn that the absence of an AuGF could lead to unchecked government spending, especially during times of fiscal crisis.
Senator Ahmed Wadada Aliyu, Chairman of the Senate Committee on Public Accounts, has already urged President Tinubu to expedite the appointment, emphasizing that it is essential for maintaining accountability, transparency, and adherence to accounting standards.
Responding to the growing concern, a presidential media aide has assured that President Tinubu will appoint a substantive Auditor-General soon, recognizing the importance of the role in the government’s transparency efforts. While acknowledging the government’s recent inception, he underscored the president’s commitment to addressing this critical issue.
