| Nigeria: Integrity Scorecard Report > Sub-Category: Supreme Audit Institution | ||
| Indicators | Score | |
| 55 | In law, is there a national supreme audit institution, auditor general or equivalent agency covering the entire public sector? | 100 |
| 56 | Is the supreme audit institution effective? | 59 |
| 57 | Can citizens access reports of the supreme audit institution? | 0 |
Indicator and sub-Indicator Details
| 55 | In law, is there a national supreme audit institution, auditor general or equivalent agency covering the entire public sector? | |||||||
| 55: In law, is there a national supreme audit institution, auditor general or equivalent agency covering the entire public sector? | ||||||||
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Comments: References: The Auditor General's Office, Section 85, Federal Constitution, 1999
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| 56 | Is the supreme audit institution effective? | |||||||
| 56a: In law, the supreme audit institution is protected from political interference. | ||||||||
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Comments: These provisions give security of tenure and speak on appointments that can be done by the president and the Senate to provide a balance. References: Sections 86 - 87, Federal Constitution, 1999
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| 56b: In practice, the head of the audit agency is protected from removal without relevant justification. | ||||||||
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Comments: The constitution lays down processes through which the auditor general can be removed by the president with two thirds concurrence by the Senate. Aside from that, he/she acts until the legal retiring age.
References: 1. Ray Onyegu, deputy executive director, Socio Economic Rights Initiative, Telephone interview, Sept. 20, 2007; 2. Dominic Ogankpa, program coordinator, Pact Nigeria, Pacts Office, Sept. 7, 2007
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| 56c: In practice, the audit agency has a professional, full-time staff. | ||||||||
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Comments: The office of the Auditor General is staffed by the Civil Service Commission. The staff have fair skills to carry out its mandate.
References: 1. Ray Onyegu, deputy executive director, Socio Economic Rights Initiative, Telephone interview, Sept. 20, 2007; 2. Dominic Ogankpa, program coordinator, Pact Nigeria, Pacts Office, Sept. 7, 2007
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| 56d: In practice, audit agency appointments support the independence of the agency. | ||||||||
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Comments: This is not a very powerful agency, because it is not effectively carrying out its role, hence appointments have not been politicized. There is not much public interest in the office. Recruitments are made according to the civil service rules. References: 1. Ray Onyegu, deputy executive director, Socio Economic Rights Initiative, Telephone interview, Sept. 20, 2007; 2. Dominic Ogankpa, program coordinator, Pact Nigeria, Pacts Office, Sept. 7, 2007
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| 56e: In practice, the audit agency receives regular funding. | ||||||||
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Comments: This office receives regular funding from the national budget, like any government department. References: 1. Ray Onyegu, deputy executive director, Socio Economic Rights Initiative, Telephone interview, Sept. 20, 2007; 2. Dominic Ogankpa, program coordinator, Pact Nigeria, Pacts Office, Sept. 7, 2007
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| 56f: In practice, the audit agency makes regular public reports. | ||||||||
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Comments: It rarely makes reports available to the public. In fact, in the period under review it has not made any report available. It even rarely makes reports to the National Assembly, which it is constitutionally bound to do. References: 1. Ray Onyegu, deputy executive director, Socio Economic Rights Initiative, Telephone interview, Sept. 20, 2007; 2. Dominic Ogankpa, program coordinator, Pact Nigeria, Pacts Office, Sept. 7, 2007
Peer Review Comments: The audit agency's reports are available on its Web site.
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| 56g: In practice, the government acts on the findings of the audit agency. | ||||||||
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Comments: In the period uner review no report has been known to be acted on. References: 1. Ray Onyegu, deputy executive director, Socio Economic Rights Initiative, Telephone interview, Sept. 20, 2007; 2. Dominic Ogankpa, program coordinator, Pact Nigeria, Pacts Office, Sept. 7, 2007
Peer Review Comments: Sometimes audit agency reports are acted upon.
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| 56h: In practice, the audit agency is able to initiate its own investigations. | ||||||||
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Comments: The office of the Auditor General is constitutionally supposed to initiate investigations on its own. Section 85(B) gives it the power of periodic checks. Though this is rarely done, it does not need approval from the executive or the legislature to do this. References: 1. Ray Onyegu, deputy executive director, Socio Economic Rights Initiative, Telephone interview, Sept. 20, 2007; 2. Dominic Ogankpa, program coordinator, Pact Nigeria, Pacts Office, Sept. 7, 2007
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| 57 | Can citizens access reports of the supreme audit institution? | |||||||
| 57a: In law, citizens can access reports of the audit agency. | ||||||||
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Comments: This section obligates them to only report to the legislature. References: Section 85(1), 1999 Federal Constitution
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| 57b: In practice, citizens can access audit reports within a reasonable time period. | ||||||||
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Comments: These reports, when they exists, cannot be accessed. References: 1. Ray Onyegu, deputy executive director, Socio Economic Rights Initiative, Telephone interview, Sept. 20, 2007; 2. Dominic Ogankpa, program coordinator, Pact Nigeria, Pacts Office, Sept. 7, 2007
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| 57c: In practice, citizens can access the audit reports at a reasonable cost. | ||||||||
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Comments: They cannot be accessed formally. References: 1. Ray Onyegu, deputy executive director, Socio Economic Rights Initiative, Telephone interview, Sept. 20, 2007; 2. Dominic Ogankpa, program coordinator, Pact Nigeria, Pacts Office, Sept. 7, 2007
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