FG to promote the development of performance audit in Nigeria.

Report from the Office of the Auditor-General for the Federation.

The Federal Government has taken the initiative to promote the development of performance audit in Nigeria . This will fill the gaps that exist between regularity audit and the citizens expectations. According to the Auditor-General for the Federation, Mr. Samuel T. Ukura, “This would help to provide answers on the impact and effectiveness of Government’s programmes on the people.”

Mr. Ukura stated this at the opening ceremony of the regional course in performance audit organized by the Office of the Auditor-General for the Federation (OAuGF) in collaboration with the African Organization of English Speaking Supreme Audit Institutions (AFROSAI-E).

The Auditor-General for the Federation said that performance audit was created to critically examine how economical, Government Ministries, Departments and Agencies (MDAs) are with Government resources in achieving their objectives: “For instance, the aim of establishing schools is to encourage more people being enrolled in school and encourage girl-child education. So, to audit schools, we will look at it from their acquisition of building materials, equipment and what it spends running the school and paying salaries. If it has failed, we will check for the cause and advise Government to enhance their performance”, he said.

Ukura also said that currently the Office has about 22 Performance Auditors, adding that by the end of 2015, the figure would have increased to 46. He noted that with these Performance Auditors, Nigeria would have been effectively positioned to be able to conduct performance audit that will make recommendations for improvement in Government programmes and projects thereby enhancing good governance.
He stated that at the moment, performance audit is being carried out in areas like Food Securities, Feeding Scheme in Nigerian Prisons, Police Service Delivery and Impact of Federal Teaching Scheme in selected schools in Nigeria and impact of various skill acquisition programmes in the National Directorate of Employment (NDE).

The Director of Projects, Programmes and Performance Audit Department, Office of the Auditor-General for the Federation, Mr. Olusola Ajao, in his welcoming remarks noted that uniformity in the practice of the audit profession as well as fall-out of globalization has necessitated the development of performance audit model by the International Supreme Audit Institutions (INTOSAI). He said that performance audit is an emerging trend in public sector auditing and has value for money as its main trust. Mr. Ajao also added that performance auditing will go a long way in helping to ensure accountability and transparency in the conduct of public business.

The regional AFROSAI-E 3 module course in Performance Audit in Nigeria is being conducted by seven (7) facilitators from Namibia , Swedish National Audit Office (SNAO), Serra Leone and Nigeria with 30 participants from Supreme Audit Institutions of Liberia, Uganda , Gambia and Nigeria .