Office Of The Auditor-General For Local Governments
To Facilitate and ensure public accountability in the matters of Local Governments and their funds.
• To express opinion whether the Annual Financial Statement prepared by the Local Governments and their Offices show a true and fair view of
financial position of the Local Governments Offices
• To express opinion whether proper books of accounts/records are kept.
• To express opinion whether public money are collected as and when due.
• To express opinion whether public money are properly accounted for.
• To express opinion whether public money expended are on goods and services enjoyed by the Local Government.
• To express opinion whether all rules, regulations and appropriation act are complied with.
• To submit the audited report to the State House of Assembly and cause the report to be considered by the Public Accounts Committee of the
House (Ref. Local Government Law 2001)
To audit and report to the Public Account Committee of the House in respect of the under listed government and agencies
- All the Sixty-Eight (68) Local Governments/Local council development areas
- All the Sixty-Eight (68)Traditional Councils
- All the Sixty-Eight (68) Universal Basic Education Authorities
- State/Local Government Joint Accounts and Allocation Committee and all beneficiary offices of Local Government funds
- All companies, corporations and properties owned by a Local Government or Jointly owned e.g Ibadan Local Government Properties Company Ltd.
- Certification of Retirement Benefits of Retiring Local Government employees and primary school teachers.