Office of the Auditor General for the Federation

The Office of the Auditor-General for the Federation is a separate and independent entity whose existence, powers, duties and responsibilities are provided for under section 85 of the Constitution of the Federal Republic of Nigeria 1999.

The main function of the Public Accounts Committees is to review whether public money was spent or not for the approved purpose and with due regard to efficiency, economy and effectiveness. Much of its work is based on the Auditor-General’s Report. The Committees hold public sittings to review Audit findings. These public sittings are usually attended by the Auditor-General and his team as well as the Accounting Officer (Permanent secretary) of the audited Ministry or Office. The Ministry or Office is expected to defend itself on issue(s) reported on and explain what they have done in respect to the Report.