The auditor-general of the federation is a professional and non-partisan position in Nigerian government who shall be appointed by the president on the recommendation of the Federal Civil Service Commission subject to the confirmation of the Senate as provided for in Section 86(1) of the 1999 Constitution (as amended). The essence of the office is to support the National Assembly in meeting its constitutional responsibilities of informed oversights, policy and funding decisions, and to help improve the performance and accountability of the federal government to the people. These responsibilities are performed through examining of the use of public funds and evaluation of federal programmes and policies and commitment to good governance using core values of transparency, accountability, integrity, and professionalism.
The office exists to audit the nation’s accounts in the most professional and transparent manner, ensuring value for money in government financial activities for the benefit of the people, and to be a foremost audit institution, applying best professional practices towards fostering good governance and providing leadership to other public sector audit Institutions in the country and beyond.
The office is empowered to play a major role in the fight against corruption; a government that has a top agenda of fighting corruption to a standstill needs the Office to function optimally. The auditor-general of the federation is saddled with the responsibility of auditing and reporting on the accounts of the federation. This task can only be performed professionally with high skill, competence, experience and integrity. This person should have no political affiliation as his job has been designed to partly check and report on political appointees and politicians themselves, not subjecting to the direction or control of any other authority or person (section 85{6}). This person, the constitution requires should be daring and possess towering integrity.
Therefore such a position should not be subject to any political process. Making this position open to advertisement will only expose the process to all manner of persons which may increase the risk of godfatherism, resulting in compromise, conflict of interest and bias in the discharge of this professional duty especially when their cronies are being audited, investigated or reported on.
Leadership positions such as this require one who is highly skilled, experienced and has climbed through the rungs of the ladder. The person should appreciate the office and understand the nitty gritty of government auditing, this will guarantee that with such a person at the helm of affairs, there will be confidence that key mandates, duties and responsibilities under his watch shall be timeously delivered in a seamless and professional manner.
Perhaps, the tremendous successes recorded when auditors-general for the federation were appointed from among the most senior directors of audit within the office are verifiable from the living auditors-general emeritus including: Mr.J. C. Asugha (Jan 1994- November 1998); Mr Pius N. Akubueze (November 1998 December 2001); Mr J.O.Ajiboye (Jan 2002-July 2002); Mr Vincent S.C Azie (August 2002-February 2003); Mr J.O. Ajiboye (February 2003-December 2006); Mrs B.F. Oyelowo (December 2006-May 2007); Mr O.R.Ejenavi (May 2007-May 2009); Mr Gabriel Ogunsina (May 2009-November 2009, then reverted to the rank of director of audit, continued to run the affairs of the office till June 2010). This was undoubtedly as a result of the exposure and experience they garnered by growing through the ranks. In line with international best practice, the Kenyan government in July, 2020 appointed Nancy Gathungu, an insider in the Kenya’s National Audit Office as auditor-general to be guided by independence, credibility, relevance and accountability. Also, the incumbent South African Auditor-General Thembekile Kimi Makwetu was appointed as an insider having been deputy auditor-general (equivalent of director of sudit in Nigeria), just to mention but a few.
Recently, President Buhari demonstrated his stance for professionalism and hard work when he appointed Mohammed Umar, an insider, as the new Acting Chairman, Economic and Financial Crimes Commission (EFCC). This gesture definitely will encourage every staff of the commission to work assiduously, knowing that some day they could be appointed to head the agency.
Unfortunately, since 2010 when an outsider was appointed to pilot the affairs of the nation’s auditing house, politicians have highjacked the office and eroded the achievements recorded by past auditors-general for the federation making it look like a mere post-office where courier services are rendered.
Indeed, it’s pathetic that the office of the auditor-general lost its focus in the discharge of its core functions (production of timely annual reports and comments on audited accounts of Ministries, Departments and Agencies (MDAs) of government despite fraud in these places. For instance, the mind-boggling fraud being revealed and investigated by the National Assembly should have been revealed or discovered by the office of the auditor-general if not for the politicisation of the office.
The auditor-general for the federation should not be appointed based on political patronage but one who grows through the ranks with expertise and passionate about transparency. The auditor-general should make the work of the anti-corruption agencies – EFCC and ICPC – easier by exposing fraud in MDAs and other governments contracts via its reports, unfortunately it’s not the case.
Since the fight against corruption and promoting transparency in governance is one of the key mandates of the Buhari administration, there is the need for Mr President to reposition the agency to enable it operate in line with its mandate as a fact-digger. This could only be achieved if the president reversed the trend and appoint a qualified and experienced person within the system.
As the nation gears up for the recruitment of yet another auditor -general for the federation, attention should be paid to professionalism, experience, knowledge and understanding of the workings of the office. In this regard therefore, consideration must be given to the highly skilled and largely qualified personnel within the office who over the years have been disadvantaged in the race for the head of the office as most of them are core civil servants without godfathers to pull the strings in their favour. The nation must rise to reject and desist from the penchant of recruiting externally to fill this position, while the office boasts of eminently qualified and experienced personnel who can do the job fearlessly and boldly without caring whose ox is gored. External recruitment has resulted to major setbacks in achieving key deliverables to the nation.
From the forgoing, it is imperative to pick an internal, experienced and most senior director of audit in the office (as was the practice). This will tremendously motivate the staff to put in their best and be hopeful of reaching the zenith of their career for the benefit of Nigeria and Nigerians as against appointing external candidates who do not possess the requisite experience and exposure.
Isyaka writes from Lagos.
