The Office of the State Auditor General is saddled with the responsibility to audit the accounts of the State, all Offices and Courts of the State, in compliance with the provision of Section 125 Sub-Section 1 – 6 of Constitution of the Federal Republic of Nigeria 1999 (as amended).
The Auditor-General (State) formerly called the Director of Audit came to be through the promulgation of Audit Act of 1956, which provides that the Auditor-General of the State shall inquire into and audit the accounts of all accounting officers and of all person entrusted with the collection, receipt custody, issue, sale, transfer, or delivery of any stamp, securities, stores or other property of the Government. This is also enshrined in the Constitution of the Federal Republic of Nigeria 1999 (as amended) and in the Financial Regulations.
The schedule of duties of Auditor-General are as contained in the Financial Regulations No.202(b) in addition to all other duties stipulated in the types of Audit, namely:
- Financial, Appropriation,
- Financial Control and
- Value-for-Money (Performance) Audit.
The Office is headed by the Auditor-General who is the Accounting Officer. There are eight (8) Directorates and each is headed by a Director. Aside the Director, Administration and Supplies, the other seven Directorates are headed by seasoned Senior Auditors. The Administration of the Office is directly under the Director Administration and Supplies posted to this Office from the Office of the Head of Service. Each Directorate is saddled with different responsibilities. They are:
- Directorate of Administration and Supplies (A & S)
Directorate of Finance and Accounts (F & A)
Directorate of Project Verification and Final Accounts
Directorate of Revenue Audit
Directorate of Government Accounts Audit
Directorate of Pension and Gratuities Audit
Directorate of Parastatal Audit