Registered Address:
C/O Office of the Auditor-General for the Federation,

Auditor House,
Plot 273, Samuel Ademulegun Street,
Central Business District
Abuja, Nigeria.

Date: 23rd May, 2023



The Body of Federal and State Auditors General, Nigeria held their 53rd Biannual Conference on19th-23rd May, 2024 with the Theme: “Supreme Audit Institution and the Achievement of Government Priorities”. The Conference was declared opened by the Executive Governor of Osun State His Excellency, Senator Ademola Jackson Nurudeen Adeleke who was represented by His Excellency Prince Kola Adewusi, the Deputy Governor of Osun State.

The Chairman of the Body, Sir Sunday Adegoke delivered a welcome address followed by goodwill messages from PAC Chairman of OSHA, Commissioner of Finance Osun State,Accountant General, Auditor General for Local Governments in Osun State, and Royal Father of the Day, Timi of Ede. An address was also delivered by The Auditor General for the Federation, Mr Shaakaa Kanyitor Chira represented by Dr Busayo Fawale.


The conference featured five plenaries, a technical session, business meeting and tour to some monument centers in Osun state. Scholars, Professionals and Technocrats addressed the conference including, Prof Taiwo Asaolu (Vice Chancellor University of llesa. Osun State), Mr Ayodeji Ogunyemi (Partner and Finance Consulting Leader Ernst &Young West Africa),Mr Anthony Ogunyemi (Director in charge of International Audit,Office of the Auditor General for the Federation), Mr Olusegun Elemo (Founder and Executive Director Paradigm Leadership Support Initiative (PLSI)) and Sir Sunday Adegoke (Auditor General of Ondo State). The Conference recorded a combined attendance of Thirty-Six participants comprising of One Representative of Auditor General for Federation, Twenty-Four State Auditors General, Eleven Directors of State Audit Offices.⁹Delegates appreciates the efforts being made by all the levels of governments in Nigeria towards achieving inclusive and sustainable development, and the persistent hurdles being faced in the process.

The conference noted that:
With just a little over five years to the 2030 set date for the achievement of the SDGs, and the limited progress made so far, there is need for urgent concerted efforts towards meeting the target;

The suspension of the implementation of the Sustainable Development Goals (SDGs) the Social lnvestment and Humanitarian programme by the Federal Government, if not quickly addressed, will adversely affect the achievement of the SDGs within the target date;

The role of Supreme Audit Institutions (SAls) in the achievement of the SDGs,as affirmed by the International Organization of Supreme Audit Institutions (INTOSAI)in their Moscow Declaration at the XXIII International Congress of Supreme Audit Institutions (INCOSAI),which was hosted by the Accounts Chamber of the Russian Federation in 2019, need to be effectively played towards the achievement of the targets;

The SAls in Nigeria are currently not well resourced in terms of human, financial and material requirements, as well as the administrative and operational autonomy required for effective discharge of their role, hence the need for further strengthening;
The audit of donor funds requires strategic, integrated, innovative, information technology and data-driven approach, which requires further training of the audit personnel;
Periodic audit forum at all levels would be needed to secure the buy-in of relevant stakeholders to the activities of Supreme Audit Institutions;
SAls in Nigeria need an umbrella Body in the nature of the African Organization of Supreme Audit Institutions is urgently needed to support capacity building of members, peer review and cooperative audits, among other benefits;
The implementation of International public sector accounting standards in about twenty States are still on cash basis, despite the benefits of migrating to accrual basis; while a number of institutional and resource-related challenges are still hindering effective implementation of the standards.
At the end of the conference, the Body resolved as follows:

1. That Sections 85(3) and 125 (3) of the Constitution of the Federal Republic of Nigeria be amended to strengthen the offices of the Auditors General to audit the books and records of Accounts of Parastatals, Commissions, Boards and other Agencies of Government.
2. That Federal Government should expedite the process of reviewing the Social Investment and Humanitarian Programme and resume operations of the programme as soon as possible, in order to enhance achievement of the SDGs.
3. We, the Supreme Audit Institutions (i.e. offices of Auditors-General) in Nigeria affirm our commitment to accelerate action on the implementation of the Moscow Declaration on their role in the achievement of the SDGs
4. The Supreme Audit Institutions (SAIs) in Nigeria should be well resourced in terms of human, financial and material requirements, while necessary amendments should be made to the Constitution and Audit Laws at all levels to grant administrative and operational autonomy required for effective discharge of their role.
5. Audit Forum should be held regularly to provide opportunity for stakeholders to properly understand the role of SAls and thus enhance their supports for the work of SAls
6. The establishment of the Nigerian Organization of Supreme Audit Institutions should be fast tracked to support capacity building of members, peer review, and cooperative audits, among other benefits.
7. The States that are yet to migrate to IPSAS Accrual should endeavour to do so, in order to maximize the benefits of IPSAS implementation.
8. The Revenue Mobilization Allocation Fiscal Commission’s new template on the emolument of Certain Political, Judicial and Public Officials should be implemented immediately by all levels of Government, to help cushion the effect of the present economic situation and high cost of living on the affected public officers.
9. The Body of Body of Auditors General of the Federation and States appeals to the State Executives to confirm those Auditors General who have been on acting capacity for more than six months to avert legitimacy issues as it relates to he Audited Financial Statements/any other Audit Reports already signed or will be signed by any of them.


Dr U.S.A. Udu
Auditor General, Ebonyi State,
Chairman, Communiqué Committee

Garba Muhammad Dutse, FCA
Auditor General, Jigawa State,
Secretary, Body of Federal and State Auditors-General

Sir Sunday Omoniyi Adegoke, FCA
Auditor General, Ondo State,
Chairman, Body of Federal and State Auditors-General