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Difficulty: Very hardRoles of Key Public Financial Officers

Under the 1999 Constitution of the Federal Republic of Nigeria (as amended), financial transactions across government entities are subject to specific oversight mechanisms. Which public financial officer is constitutionally empowered to audit all public offices and accounts of the Federation and submit reports directly to the National Assembly, but is statutorily restricted from directly auditing the books of government statutory corporations?

  1. The Auditor-General for the FederationAnswer
  2. B
    The Accountant-General of the Federation
  3. C
    The Permanent Secretary as the Accounting Officer
  4. D
    The Chairman of the Public Accounts Committee

Answer

The Auditor-General for the Federation
Section 85 of the 1999 Constitution grants the Auditor-General for the Federation independent authority to audit all public accounts of federal offices and courts, submitting reports directly to the National Assembly. Section 85(3) explicitly restricts the officer from directly auditing statutory corporations or government agencies, requiring instead that such bodies be audited by external auditors appointed from a list provided by the Auditor-General.

Step-by-Step Solution

1
Analyze the constitutional duties assigned to key public financial officers under Section 85 of the 1999 Constitution of Nigeria.
Identify that the Auditor-General for the Federation holds the mandate for external auditing of federal public offices and reports directly to the National Assembly.
Section 85(2) establishes the independence and direct reporting line of the Auditor-General to the legislature.
2
Evaluate statutory restrictions regarding government parastatals and statutory corporations.
Confirm that under Section 85(3), the Auditor-General cannot directly audit statutory corporations, but appoints/approves external auditors and comments on audited statements.
This preserves operational autonomy for statutory corporations while maintaining overall state audit oversight.

Key Concept

Constitutional mandate and statutory boundaries of the Auditor-General for the Federation in Nigerian public sector accounting.
Estimated Time:2m 0s
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Roles of Key Public Financial Officers

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