8 States In Nigeria Without Audit Law – Report

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By Tunde Oguntola, Abuja A sub-national Audit Efficacy Index 2020 has revealed that 18 States of the federation operate without Audit Law. They are

A sub-national Audit Efficacy Index 2020 has revealed that 18 States of the federation operate without Audit Law.

Recall that in 2015, the federal government approved the sum of $2.1bn to provide an intervention package to help bankrupt states in Nigeria pay salaries. While there has been increasing agitation for and against resource control, not much attention has been given to public finance management practices and accountability mechanisms in state and local levels.

The inability of public audit to yield intended benefit as provided for in section 125 of the 1999 constitution as amended cannot be separated from the maximum control of the executive arm over the legislature and judiciary at sub-national level. The report highlighted “twelve states including Delta, Jigawa, Kaduna, Lagos, Niger, and Rivers as states with the most potent audit process in Nigeria having scored 70/100. Also, Anambra, Borno, Yobe, Katsina and Gombe occupied 13th position with 60/100 as their score while the 2020 index ranked Oyo, Sokoto, Imo, Benue among others 25th with 40 per cent score point and Enugu as a state with the least potent audit mechanisms having scored 20/100 and ranked 36th.

It lamented that it was disappointing to know that 50 per cent of states including Sokoto, ImoOsun, Benue, and Anambra do not have modern audit laws that should guarantee independence of the auditor-general in their states and enhance effective stakeholder involvement in their audit process. In the report, Enugu State has the least potent audit mechanisms having scored 20/100 and ranked 36th.

 

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