The AdvoKC Foundation has called on President Bola Tinubu to assent to the Federal Audit Service Bill, citing concerns that delays are undermining Nigeria's supreme audit institution. The foundation stated that the Auditor-General for the Federation currently relies on other government institutions for budget allocation, fund releases, and personnel management. This structure, they argue, compromises the independence required to effectively scrutinize public spending. The foundation's communications manager, Luqman Adamu, signed the statement.
The foundation's renewed call comes after the United States Department of State's 2026 Fiscal Transparency Report assessed Nigeria against international standards for fiscal transparency. The International Monetary Fund's 2026 assessment of the Nigerian economy also highlighted the need for stronger public financial management, transparency, and accountability. AdvoKC initially raised concerns in July, writing to the Presidency and publicly urging Tinubu to sign the Federal Audit Service Bill, which has been passed by both chambers of the National Assembly.
The foundation's Project Director, Habib Sheidu, emphasized the urgency of the issue, citing practical consequences for the government's ability to monitor public expenditure. Sheidu noted that the weaknesses in Nigeria's audit system have been highlighted by international verdicts and the Auditor-General's own account of its limitations. The foundation argued that the issue is not merely administrative, as inadequate funding directly affects the scope of audits that the Auditor-General can undertake.
According to AdvoKC, the US assessment evaluated 139 governments and the Palestinian Authority against minimum standards, with 73 meeting the required standard. Nigeria failed to meet the standard for the second consecutive year. The foundation linked this assessment to the institutional structure governing Nigeria's audit office, arguing that the Auditor-General cannot exercise effective oversight when key resources remain under the control of other government bodies.
Under the existing arrangement, the Budget Office of the Federation determines the audit office's budget allocation, while the Ministry of Finance controls fund releases. The Federal Civil Service Commission, rather than the Auditor-General, handles recruitment, promotion, and disciplinary matters involving the office's personnel. AdvoKC stated that the Federal Audit Service Bill aims to alter this arrangement, giving the audit institution greater control over its finances and personnel.
The foundation cited disclosures made by lawmakers in February, revealing that only four percent of the Auditor-General's approved 2025 capital allocation had been released. This funding constraint meant that the Auditor-General's office could audit only five of Nigeria's approximately 100 foreign missions during the relevant audit cycle. AdvoKC pointed to the Mexico Declaration of Independence, an international standard calling for supreme audit institutions to have sufficient financial and administrative independence.
AdvoKC urged President Tinubu to assent to the Federal Audit Service Bill without further delay and to direct the constitution of the Federal Audit Board within 90 days of assent. The foundation also called for a public timetable for appointing the Director-General of the proposed Federal Audit Service and a plain-language summary of the legislation to be published after assent. The implementation of the legislation should be transparent to ensure accountability.
Key points
- The AdvoKC Foundation urges President Bola Tinubu to assent to the Federal Audit Service Bill to enhance Nigeria's audit institution independence.
- The US Department of State's 2026 Fiscal Transparency Report and the IMF's 2026 assessment highlight Nigeria's need for stronger public financial management and transparency.
- The Federal Audit Service Bill aims to give the audit institution greater control over its finances and personnel.
