• Chapter 5. Part 2. Section 125. Audit of Public accounts

    Chapter 5 Section 125

    (1) There shall be an Auditor-General for each State who shall be appointed in accordance with the provisions of section 126 of this Constitution.

    (2) The public accounts of a State and of all offices and courts of the State shall be audited by the Auditor-General for the State who shall submit his reports to the House of Assembly of the State concerned, and for that purpose the Auditor-General or any person authorised by him in that behalf shall have access to all the books, records, returns and other documents relating to those accounts.

    (3) Nothing in subsection (2) of this section shall be construed as authorising the Auditor-General to audit the accounts of or appoint auditors for government statutory corporations, commissions, authorities, agencies, including all persons and bodies established by Law by the Auditor-General shall –
    (a) provide such bodies with –
    (i) a list of auditors qualified to be appointed by them as external auditors and from which the bodies shall appoint their external auditors, and
    (ii) a guideline on the level of fees to be paid to external auditors; and
    (b) comment on their annual accounts and auditor’s report thereon.

    (4) The Auditor-General for the State shall have power to conduct periodic checks of all government statutory corporations, commissions, authorities, agencies, including all persons and bodies established by a law of the House of Assembly of the State.

    (5) The Auditor-General for a State shall, within ninety days of receipt of the Accountant¬General’s financial statement and annual accounts of the State, submit his report to the House of Assembly of the State and the House shall cause the report to be considered by a committee of the House responsible for public accounts.

    (6) In the exercise of his functions under this Constitution, the Auditor-General for a State shall not be subject to the direction or control of any other authority or person.

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    Chapter 5. Part 2. Section 126. Appointment of Auditor-General
    Chapter 5. Part 2. Section 124. Remuneration, etc. of the governor and certain other officers

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