- Nigeria's Auditor-General, Anthony Ayine, has reportedly claimed that more MDAs violate audit law under Buhari than previous governments
- Ayine was quoted to have said that poor compliance of MDAs to Nigerian laws on submission of accounts is worse in each of Buhari’s first two years
- The number one auditor in Nigeria said that in each of the 22 previous years before that, the highest number of non-submissions was 148, in 2014
Emerging reports revealed that more Ministries, Departments and Agencies (MDAs) have refused to submit their accounts for review since President Muhammadu Buhari assumed office on May 29, 2015.
Premium Times reports that the poor compliance of MDAs to Nigerian laws on submission of accounts is worse in each of Buhari’s first two years in office than any previous year since Nigeria returned to democracy from military dictatorship in 1999.
Legit.ng gathered that the Auditor-General of the federation, Anthony Ayine, said 324 MDAs failed to submit their accounts for audit in 2016, while 215 MDAs failed to submit in 2015.
According to him, in each of the 22 previous years before that, the highest number of non-submissions was 148, in 2014.
Although he did not list the defaulting agencies in 2016, Ayine, worried about the situation, stated in the 2016 audit report that, “The extensive violation of statutory financial reporting obligations by parastatals is of great concern.”
Ayine’s remarks were contained in the recently released annual report of the Auditor-General for the federation on the accounts of the federation of Nigeria for the year ended December 2016.
The 2016 audit report is the latest by Ayine’s office and was released last month.
Audited accounts and defaulting agencies
The analysis of the report by Premium Times shows that only 51 audited financial statements for 2016 and 149 for 2015 were submitted to the office of the Auditor-General as at December 27, 2017.
This, the report said, is contrary to the Financial Regulation 3210 (v) which enjoins the chief executive officers of these bodies to submit audited accounts to the Office of the Auditor-General of the Federation, OAuGF “not later than 31st May of the following year of Account.”
By Section 85 (5) of the Constitution of the federal republic of Nigeria 1999 (as amended), the auditor-general is required to submit a report on the audit of the Accountant-General’s financial statements to the National Assembly within 90 days of receipt of the statements from the Accountant-General of the Federation.
But in the executive summary of the 2016 report, Ayine noted that the financial statements of the federal government for the year ended December 31, 2016 were first submitted to him by the Accountant-General of the Federation on June 30, 2017.
“Following my preliminary observations, the statements were significantly amended and resubmitted on 29th September, 2017. Further amendments to the financial statements led to another re-submission on 29th December, 2017 and 16th January, 2018 before the final version was eventually submitted on 20th March, 2018.
“The financial statements of government statutory corporations, companies, commissions, etc, otherwise called Parastatals are not audited by my Office, in line with Section 85(3) (a) of the 1999 Constitution. However, in accordance with Section 85(3) (b) of the Constitution, their Annual Accounts and Auditor’s reports thereon shall be submitted to me for comments'', he said.
He explained further that as at April 2018, 109 Agencies have not submitted beyond 2013, 76 agencies last submitted for the 2010 financial year while 65 agencies have never submitted any account since inception. The affected agencies and parastatals were however not mentioned in the executive summary.
The auditor-general also lamented that the Ministries, Departments and Agencies (MDAs) and their accounting officers are reverting to the situation in the past where they did not promptly respond to audit observations, adding that it is a major setback to the nation’s accountability process.
Meanwhile, Legit.ng had previously reported that the auditor-general of the federation, Anthony Ayine, called on the President Muhammadu Buhari government to legalise its continuous maintenance of the Excess Crude Account.
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