| Nigeria: Integrity Scorecard Report > Sub-Category: Supreme Audit Institution | ||
| Indicators | Score | |
| 58 | Is there a national supreme audit institution, auditor general or equivalent agency covering the entire public sector? | 100 |
| 59 | Is the supreme audit institution effective? | 69 |
| 60 | Can citizens access reports of the supreme audit institution? | 0 |
Indicator and sub-Indicator Details
| 58 | Is there a national supreme audit institution, auditor general or equivalent agency covering the entire public sector? | |||||||
| 58: In law, is there a national supreme audit institution, auditor general or equivalent agency covering the entire public sector? | ||||||||
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Comments: The Office of the Auditor General of the Federation is responsible for this role. References: Section 85, 1999 Constitution.
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| 59 | Is the supreme audit institution effective? | |||||||
| 59a: In law, the supreme audit institution is protected from political interference. | ||||||||
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Comments: The section provides as follows: "In the exercise of his functions under this Constitution, the Auditor-General shall not be subject to the direction and control of any other authority or person." References: Section 85(6), 1999 Constitution.
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| 59b: In practice, the head of the audit agency is protected from removal without relevant justification. | ||||||||
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Comments: Section provides that the auditor-general can only be removed by the president acting on an address supported by two-thirds majority of the Senate. References: Section 86, Constitution of the 1999. Nigerian National Integrity Systems (NIS) Study 2004, [ LINK ].
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| 59c: In practice, the audit agency has a professional, full-time staff. | ||||||||
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Comments: The Office of the Auditor-General has a formal structure and reasonably adequate staffing. References: Interview with Mr. Chibuzo Ekwekwuo, Legal Practitioner and National Secretary, Zero Corruption Coalition (Abuja, Sept. 4, 2008).
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| 59d: In practice, audit agency appointments support the independence of the agency. | ||||||||
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Comments: Section provides that the president shall appoint the auditor-general on the recommendation of the Federal Civil Service Commission, subject to confirmation by the Senate. This ensures two different layers of quality control and also the relative independence of the audit agency. References: Section 86, 1999 Constitution. Interview with Mr. Chibuzo Ekwekwuo, Legal Practitioner and National Secretary, Zero Corruption Coalition (Abuja, Sept. 4, 2008).
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| 59e: In practice, the audit agency receives regular funding. | ||||||||
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Comments: The Office of the Auditor-General receives regular funding through appropriation by the National Assembly. References: Interview with Mr. Chibuzo Ekwekwuo, Legal Practitioner and National Secretary, Zero Corruption Coalition (Abuja, Sept. 4, 2008).
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| 59f: In practice, the audit agency makes regular public reports. | ||||||||
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Comments: Section provides that the auditor-general shall audit all public accounts and report to the National Assembly. However, this report is not issued regularly and is also not accessible to the public. References: Section 85 of the 1999 Constitution. Interview with Mr. Chibuzo Ekwekwuo, Legal Practitioner and National Secretary, Zero Corruption Coalition (Abuja, Sept. 4, 2008).
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| 59g: In practice, the government acts on the findings of the audit agency. | ||||||||
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Comments: The government does not always act on the report of the auditor-general. References: Nigerian National Integrity Study (NIS) 2004, [ LINK ]. Interview with Mr. Chibuzo Ekwekwuo, Legal Practitioner and National Secretary, Zero Corruption Coalition (Abuja, Sept. 4, 2008).
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| 59h: In practice, the audit agency is able to initiate its own investigations. | ||||||||
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Comments: In most cases, the auditor-general does not initiate investigations. References: Nigerian National Integrity Study (NIS) 2004, [ LINK ] .org. Interview with Mr. Chibuzo Ekwekwuo, Legal Practitioner and National Secretary, Zero Corruption Coalition (Abuja, Sept. 4, 2008).
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| 60 | Can citizens access reports of the supreme audit institution? | |||||||
| 60a: In law, citizens can access reports of the audit agency. | ||||||||
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Comments: The reports are not readily available to the public, especially in the absence of an access to information law. References: Interview with Mr. Chibuzo Ekwekwuo, Legal Practitioner and National Secretary, Zero Corruption Coalition (Abuja, Sept. 4, 2008).
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| 60b: In practice, citizens can access audit reports within a reasonable time period. | ||||||||
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Comments: The reports are not available to the public. References: Interview with Mr. Chibuzo Ekwekwuo, Legal Practitioner and National Secretary, Zero Corruption Coalition (Abuja, Sept. 4, 2008).
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| 60c: In practice, citizens can access the audit reports at a reasonable cost. | ||||||||
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Comments: The public has no access to the report and so the question of cost does not arise. References: Interview with Mr. Chibuzo Ekwekwuo, Legal Practitioner and National Secretary, Zero Corruption Coalition (Abuja, Sept. 4, 2008).
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