The current Auditor General for the Federation, Mr. Shaakaa Chira, assumed office fully aware of the daunting challenges awaiting him, having grown through the ranks.

He inherited the Supreme Audit Institution of Nigeria without an enabling law, which would have guaranteed administrative and financial autonomy thereby enhancing its efficiency and effectiveness.

In fact, Nigeria till date remains the only African country without an enabling Audit law.

Though the bill has continued to pend at the National Assembly since 1999, it was said to have been recently passed by the current House of Representatives in 2023, the Senate appears not to be in a hurry to pass the bill.

Internationally, it is acknowledged that administrative and financial autonomy are two of three qualities required for a nation’s Supreme Audit Institution (SAI) to be truly independent – the third being legal autonomy, which Section 85 of the 1999 Constitution, as amended, already provides.

The absence of these three-fold Audit Independence has exposed the office to countless challenges including, poor accounting environments, contending with the scourge of fraudulent activities and corruption in the public sector, poor or inadequate use of appropriate and modern technicalities by the Supreme Audit Institution, as well as lack of management capacity and proper appreciation of the key role of management responsibilities in the audited entities.

Thus the office has remained like a toothless bulldog, just barking without biting. Every year it produces the audit report but lacks power to prosecute or take any action that will serve as a deterrent. So the lack of autonomy for the Supreme Audit Institution of Nigeria has remained an impediment to the growth of the body and ultimately hinders accountability and good governance in the country.

The OAuGF currently conducts periodic audit checks on over 1,000 Ministries, Departments and Agencies (MDAs), including foreign missions. While the federal government’s budget had been growing over the years, the finances made available to the OAuGF have been reducing compared with the related tasks.

For instance, the total allocation to the OAuGF for the 2024 financial year was N8.165 billion, with 65 per cent as personnel costs, to audit the federal government’s budget of N28.78 trillion for the same period.

But that is not to continue. Soon after he was appointed Auditor-General for the Federation in October 2023 by President Bola Tinubu, Chira set to work but not without providing a compass that will give him a clear vision to navigate the maze of challenges confronting the office and impeding its work.

By September 2024 OAUGF came up with its Strategic Plan 2024-2028. The plan encapsulates the goals of the Office in its effort, as the Supreme Audit Institution to ensure the plans, policies, programmes, and projects of the government, as set out in its Development Plans and Budgetary Framework are implemented while those entrusted with the management of public resources are accountable to the Nigerian people.

It is also to contribute to the public sector governance and accountability framework in Nigeria. The four key Goals of the Strategic Plan include, Goal i. focuses on enhanced independence and mandate of the OAuGF; Goal ii. to reduce mismanagement of public funds through stronger follow-up of audit recommendations; Goal iii. to ensure improved financial reporting in the public sector and Goal iv. to make the OAuGF a model Institution not just in Nigeria but beyond her shores.

Shaakaa Chira, in his speech at the launch of the strategic plan said that the plan was designed to contribute to the Federal Government’s agenda to stem the tide of corruption.

Chira said that it would also help to reduce waste and revenue leakages to the barest minimum, as well as guard against diversion of public resources.

According to him, “It will help to improve governance by holding public office holders accountable without fear or favour, through the delivery of high quality and timely audit reports.”
He  assured that the OAuGF will ensure full implementation of the goals encapsulated in the strategic plan.

“We will put in place measures that will ensure a cultural shift and a new orientation in the way the management and staff of the OAuGF perform their roles,” he said.

Even the President agrees with him that the office needs to be made autonomous and truly independent.
The president who was represented by the Secretary to the Government of the Federation, Senator George Akume at the launch said he was aware of the administrative and financial constraints faced by the OAuGF.

According to him, “I want to assure you that all necessary legislative processes will soon be concluded on the Federal Audit Service Bill, which is now before the Senate. “I will not hesitate to sign it into law. This will underscore my determination to ensure the independence of this institution.”

Stakeholders also applauded the strategic plan describing it as a new beginning for the OAuGF.

Dr Samuel Ukura, who served as Auditor General for the Federation between 2010 and 2016, described the strategic plan as a very important document if it is well implemented.

He said there are many things that are lacking that are impeding the effectiveness of the office.

According to him, “Nigeria is the only one of 54 African countries that do not have an audit law. Yes we have 1956 audit ordinance, that Audit ordinance is not in our statutes book.

“Another big challenge is the poor funding of the Office. How can you have an audit institution that goes cap in hand begging for funds from the same entities it is expected to audit?

“So financial independence is key in our effort to have an Auditor General’s office that performs its roles without fear or favour.”

The Executive Director Paradigm Leadership Support, Mr Olusegun Elemo described the strategic plan as a great document that will transform the OAuGF if fully implemented.

He said all the identified gaps, especially the need for financial autonomy and the need for an enabling law have been covered.

“It is only remaining for the public accounts committee of the National Assembly to cooperate so that it will be fully implemented,” he said.

Oqua is head, public relations and communications.