Office of the Auditor General for the Federation

Our Structure

The Office of the Auditor-General for the Federation operates within the framework of the Constitution.  In carrying out its functions, the Office has eight Departments, three divisions and two Units namely:


Ministerial Audit Department.
Extra-Ministerial Audit Department.
Revenue Audit Department.
Project audit Department
Treasury Audit Department
Finance and Accounts Department
Administration and Human Resources Management Department
Public Procurement Department.


Audit Planning and Data Management.
Public Committee and Annual Report Divisions
Internal Audit.


Reforms Unit.
Information and Protocol Unit.

Treasury Audit Department

The Accountant-General is required by law to prepare and submit to the Auditor-General at the end of each financial year the Annual Financial Statements showing fully the financial position of the Government on the last day of each year. 

Presently, the new standardization of the Accounts of the Governments, Federal, States and Local is made of up of four main statements with fifteen notes to the Accounts in the case of Federal, which will continue to increase as the situation demands.

In addition to the major jobs of the Department which is very demanding and technical, the Department equally carries out the normal audit of the accounts of the Office of the Accountant-General like any other MDAs transactions for a particular financial year.

The Department is responsible for the Audit of the Federation Account as required by Section 162 of Constitution of Nigeria 1999.  This is a regular, technical and time consuming schedule of work. The audit of various Loans, Investments, Public Debts both Foreign and Local are carried out by the Department.

There are other important jobs carried out in the course of the daily activities of this Department such as:

- Examination and auditing of financial statements presented by the Accountant-General of the Federation
- Auditing of Federation Accounts
- Auditing of the Self-Accounting Departments of the Office of the Accountant-General of the Federation, that is, Audit of    the Overhead, Salary etc.
- Auditing of Foreign Reserves
- Auditing of Consolidated Revenue fund (CRF) and Federal Pay Offices (FPOs) (Non Self-Accounting Ministries, Department   and Agencies (MDAs).
- Auditing of Loans, Investment and Public Debts
- Auditing of Oil Revenue
- Auditing of Non-Oil Revenue
- Auditing of Transcripts and Reconciliation Statements
- Auditing of Revenue and Payment Vouchers and other Financial Transactions.

The Projects Audits Departments

The Project Audit Department is the Department charged with the Monitoring and Evaluation of Federal Government Capital Projects, capital releases and implementation of Government budget thereof.Although the two words “Monitoring” and “Evaluation” tend to mean the same thing, there is a thin line between them.  The duo are infact distinct sets of organizational activities which are related but not identical.

Monitoring is the systematic collection and analysis of information as a project progresses.  It is aimed at improving the efficiency and effectiveness of a project or organization based on targets and activities planned during the various phases of the project.  It is also to assist to keep tract with, as well as, alert management when things are going wrong and report lapses.  Evaluation is the comparism of actual project impacts against the agreed strategic plans.  It reviews what have been set to do, the level of accomplishment and how it has been accomplished.  It can be formative (i.e. taking place during the life of a project or organization’s or project’s strategy) or summative (i.e drawing learning from a completed project or an organization that is no longer functioning). It is like between a check-up and an autopsy.  It can also be an appraisal of a project.

Establishment of the Department was a fall-out of the 1988 Civil Service Reform when Federal Government approved that Project Monitoring and Evaluation Department be created in the Office of the Auditor-General for the Federation.  It was provoked by the need that huge sums of money allocated annually for the execution of Federal Government’s capital projects and programme by Ministries and Agencies be given adequate audit coverage in terms of their monitoring and evaluation.

The essential focus is the application of the principle of “value for money” in the auditing of projects and programmes by Ministries, Departments and Agencies in addition to the normal regularity Audit which focuses on compliance and financial audit with applicable laws and regulations.  The “value for money’ audit involves explaining and reporting on the economy, efficiency and effectiveness in projects and programmes implementation.

Administration and Human Resources Management Department

This Department was formally known as Personnel Department. It got upgraded to a Department in the year 2008. The major functions of Administration and Human Resources Department of Office of the Auditor-General for the Federation include:

(1) Recruitment of Junior Staff after obtaining approval from Office of the Head of Civil Service of the Federation.
(2) Documentation of newly recruited officers from Federal Civil Service of the Federation
(3) Opening of Records of Service for newly recruited officers and updating of their Records accordingly.
(4) Promotion (both Junior and Senior staff).
    (a) Sorting out names of officers due for promotions
    (b) Writing of briefs for promotion interview all staff.
    (c) Compiling and writing of briefs for upgrading and conversion of staff with additional qualifications.
    (d) Verification of certificates with relevant institutions
    (e) Collection and scoring of APER forms during promotion interviews
     (f) Preparation of salary progression/placement
(5) Liaising with state branch offices of this Office for the collation of personnel matters; biodata; and other      activities relating to Human Resources affairs.
(6) Discipline: Handling disciplinary matters of both Senior and Junior staff;
(7) Processing of Gratuity and pension.
     (a) Preparing list of staff due for retirement annually;
     (b) Issuing letters of Acceptance of retirement to retiring staff and letters for payment of Relocation           allowance;
    (c) Handling the problems of staff in respect of pensions and gratuities with the Office of Head of Civil          Service of the Federation and PENCOM;
    (d) Relating with the Pension fund administrators and Staff Retirement saving account and other related          issues;
    (e) Keeping of registers for deceased officers
    (f) Keeping of registers for retirees
(8) Manpower Budget:
Preparation of Annual Manpower Budget and defending it at the Office of the Head of the Civil Service of the Federation (OHCSF);
(9) Posting of officers and handling welfare matters;
(10) Attending to circulars sent for the attention of Head of Admin and Human Resources Department.
     (a) Writing of official letters to other organizations.
     (b) Preparation of introduction letters to Banks and other organizations on behalf of staffs.
     (c) Acceptance of Industrial Training (IT) students and the engagement of National Youth Service Corps           (NYSC) members.
(11) Maintenance and updating of Confidential files.
(12) Processing of leave matters.
(13) (a) Processing of Change of Names and Next-of-kin (NOK) matters
      (b) Processing of Gazetting of First and Confirmation of Appointments.
(14) Processing of Registration of old and New staff into National Health Insurance Scheme (NHIS)
(15) Liaison with other MDAs for collection of letter, Circulars and other official documents.
(16) The Head of Admin. And Human Resources also function as:
       (a) Secretary/Member of the Senior Staff Committees
       (b) The Chairman of the Junior Staff Committee; both Local and Headquarters;
       (c) Member of Management Committee
(17) Maintenance and updating of Nominal Roll.


          Revenue Department was established in the Auditor-General’s Office primarily to ensure:

  1. Timely collection of revenue due to the Government.
  2. That amounts due are actually collected.
  3. That what is collected is properly accounted for in accordance with financial regulations and other extant rules.
    In order to achieve these objectives the following divisions were created.

NOGRA1:   for the audit of Non Oil and Gas revenue in the Federal Capital Territory and Northern                 States of the Federation and FIRS headquarters and Tax Offices.

NOGRA2:  for the audit of Non Oil and Gas revenue in Lagos and the Southern States of the Federation and                FIRS Area Tax Offices.

    OGRA:   audit of Oil and Gas revenue throughout the Federation

CUSTOMS1:   to audit the accounts and all revenue collection of the Customs Department in Abuja and the                    Northern States.

CUSTOMS2:   to audit the accounts of revenue collection of customs in Lagos and Southern States of the Federation.

The Unit is expected to audit the computation and assessment of Petroleum Profit Tax (PPT), Royalties, Withholding Tax, Value Added Tax, Education Tax, Pay As You Earn (PAYE) and other taxes expected to be paid by the Oil and Gas companies.  In doing this, the staff are expected to visit FIRS, Large Tax Office at Lagos, examine all the relevant files of each Oil and gas company and oil service companies to ascertain the correctness of the assessment and Best of Judgment (BOJ) used.


The Department of Extra-Ministerial is one of the 8 Departments in the Office of the Auditor-General for the Federation.
1. To Register Auditors qualified to be appointed by Government Statutory Corporations, Commissions, Authorities, Agencies, including all persons and bodies established by an Act of the National Assembly to audit their accounts.
2. To provide such bodies with the list of auditors qualified to be appointed by them as External Auditors and from which the bodies shall appoint their External Auditors.
3. To provide guidelines on the level of fees to be paid to External Auditors
4. To comment on their annual accounts and auditors reports thereon.
5. To conduct periodic checks of all Government Statutory Corporations, Commissions, Authorities, Agencies, including all persons and bodies established by an Act of the National Assembly.
6. To engage Consultants for some assignments when necessary.
7. To extract Annual Report paragraphs from the periodic checks of Parastatsls for inclusion in Auditor-General’s Annual Report.
8. To attend Public Accounts Committee Sessions of the National Assembly when necessary.
9. To carry out ad-hoc duties as directed by the Auditor-General for the Federation.

The Department is divided into 6 Branches headed by the Supervisors of the rank of Assistant Directors (Grade Level 15). Each Supervisor oversees an average of 45 Parastatals. Each branch is divided into Section headed by Chief/Assistant Chief Auditors.

1a. The Department of Finance and Accounts comprises the following sections:-
Salaries and Wages
Central Pay Office (CPO)
Other Charges
Final Account
Lagos Annex Account office

Salaries and Wages
Preparation of Salaries, Payroll and Wages

Central Pay Office (CPO)
Payment of approved expenditure
Receipt of Revenue
Rendering of returns

Other Charges
Preparation of payment vouchers

Pre-payment check of payment vouchers

Preparation of Authority to Incur Expenditure
Rendering of returns to Accountant-General of the Federation

Final Accounts
Preparation of un payment voucher
Preparation of staff deductions

Lagos Annex


The Ministries Department is in-charge of the audit of the books of accounts of all Federal Government’s Ministries. The scope of the audit covers the Recurrent Expenditures, Revenues, Salaries and any other relevant areas.

The Ministries Department is structured as follows:

1. Self Accounting Departments
2. Defence and Security Division
3. States Division
4. Losses and Investigation Division
The structure is further broken down as follows:-
1. Self Accounting Department (SADs 1 - IV)
2. Defence and Security Division is made up of:
(i) Ministry of Defence (MOD)
(ii) Nigeria Army:-
(a)Command Finance Office (CFO)
(b)Unit Cash Accounts

(iii) Nigeria Air Force
(iv) Nigeria Navy
(v) Military Pensions Board
(vi) Nigeria Police Headquarters
(vii) Police Pensions Board

This is the division that is supervising the audit of the Ministries. The division coordinates all the reports and forward them to the appropriate quarters for further necessary actions.

It is incharge of the activities of the Government’s losses of cash and stores in all the Federal Ministries. The representative of the Auditor-General, who is usually a Deputy Director, is the Head of the Division and he is also the Chairman of the Federal Losses Committee.
Other members of the Federal Losses Committee are as follows:-
(1) Accountant-General of the Federation (Rep.)
(2) Economic and Financial Crimes Commission (EFCC) (Rep.)
(3) Inspector-General of Police (Rep.)
(4) Inspectorate Department of the Office of the Accountant-General of the Federation (Secretariat).

In summary, the activities are being coordinated by the Chairman and reports made to the appropriate quarters for further necessary actions.
The Ministries Department also carries out any other ad-hoc duties that may be assigned/given to it by the Auditor-General for the Federation.


Internal Audit is an independent appraisal activity within an organization for the review of operations as a service to management. Internal Audit Unit is established to provide complete and continuous audit of the account and records of revenue and expenditure, plant and stores. It reports to top management concerning the accuracy, reliability, cost of maintenance and usefulness of the entity’s recording, accounting and control procedures and the efficiency and effectiveness with which the entity carries on its operations.

Internal Audit is directly responsible to the Accounting Officer for a comprehensive audit of all the operations and activities of the Ministry/Extra Ministerial Department.

• Internal Audit carries out both Financial and Management audit with a view to monitoring their efficiency and effectiveness.
• Ensures that the accounting records are accurate and well maintained.
• Ensures regulatory compliance – Financial Regulations and Extant Circulars
• Reports risk management issues and internal control deficiencies identified to Accounting Officer and make recommendation for improving the organization operations.
• Internal Audit Unit shall ensure that the programme of work cover all records of the Ministry/Extra Ministerial Department in order to satisfy himself that:
• There are adequate safeguards for the prevention or prompt detection of fraud loss of cash and stores.
• All moneys received have been promptly accounted for in the correct head and sub-head.
• All payments made are properly authorized and paid to the right person from the correct head and sub-head and made for the purpose for which they were authorized.
• The control of the issue and consumption of stores is adequate, that all issues are properly authorized and correct. The issues are made to the right person and for the authorized purpose.
• There are adequate means by him to verify all cash, stores and plant held.

To enable the Internal Auditor fulfill these responsibilities, he should operate with independence.The Head of Internal Audit should have direct access to the Accounting Officer as well as all the Directors and other Internal Heads. Internal Auditor should exhibit due professional care and proficiency in the discharge of his duties. Audit programme should be prepared and a copy submitted to the Accounting Officer and a copy to the Accountant General of the Federation.

The Internal Auditor-In-Charge shall render monthly, quarterly and half yearly reports on the progress of the audit to his Accounting Officer, and copies of these reports to the Accountant General of the Federation and Auditor-General for the Federation.

He can also issue Special Reports, if necessary, when in his opinion the attention of the Accounting Officer or Director of Finance and Accounts must be called upon to any irregularity in accounting records, or to any apparent weakness in accounting procedures or any apparent inattention to earlier Internal Audit reports issued by Him. A copy of this Special Report is sent to the Accountant-General of the Federation and the Auditor-General for the Federation.

Queries are issued when vouchers do not fulfill Treasury requirements and are returned for amendment/completion

The Stamp is issued by Accountant General of the Federation.
The Head of Internal Audit must collect all Audit Stamp at the end of each duty and lock up in Treasury Safe. The issue and return of Audit Stamps is recorded in a “Duty Release of Audit Stamps Register.”
Internal Audit Stamps are not transferable.

Internal Audit Unit carries out 100% pre-payment Audit of all checked and passed vouchers, and the Vouchers are forwarded under security schedule directly to the Central Pay Office for payment. No Voucher should be held in the Unit for more than 48 hours. The following are the principal Internal Audit techniques used as part of audit procedures:

• VOUCHING: Examining the under written evidence such as an invoice or S.I.V in support of transaction, entry or account balance.
• VERIFICATION: One of the important responsibilities of Internal Audit. Checking out an assertion or claim that a transaction had infact taken place or event has accorded. Verification includes
(i) Records (ii) Reports (iii) Existence of assets or liabilities.
• Identifying and explaining the items which cause two or more related amounts to be different. –Bank Reconciliation.
• PHYSICAL EXAMINATION: Establishing the physical existence of items in support of recorded data concerning the items e.g. Cash Survey or Stocktaking