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Difficulty: MediumRoles of Key Public Financial Officers

Under the public sector financial control framework in Nigeria, which officer is constitutionally empowered to audit the accounts of all federal ministries, departments, and agencies and submit reports directly to the National Assembly?

  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 Minister of Finance

Answer

The Auditor-General for the Federation
Under Section 85 of the 1999 Constitution of Nigeria, the Auditor-General for the Federation has the statutory responsibility to audit all public accounts of the Federation and report findings directly to the National Assembly, maintaining independence from the executive branch.

Step-by-Step Solution

1
Identify the key function described in the stem
The function required is conducting independent external audits of public accounts and submitting audit reports to the National Assembly.
Constitutional provisions stipulate an independent officer outside executive control to ensure accountability to the legislature.
2
Distinguish between executive financial management and legislative audit reporting
The Accountant-General maintains and compiles financial records, while the Auditor-General independently examines those records post-execution.
Separation of duties prevents officers who manage funds from auditing their own financial operations.

Key Concept

Statutory responsibilities of public financial officers under Section 85 of the 1999 Constitution of Nigeria
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Roles of Key Public Financial Officers

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