Nigerian House Reviews HB. 1144 to Mandate Public Disclosure of Audit Reports

HB. 1144-A BILL FOR AN ACT TO FURTHER ALTER THE CONSTITUTION OF THE FEDERAL REPUBLIC OF NIGERIA, 1999 (AS ALTERED) TO PROVIDE FOR THE PUBLIC DISCLOSURE OF REPORTS OF THE AUDITOR GENERAL OF THE FEDERATION AND THE AUDITOR-GENERAL OF A STATE AND FOR RELATED MATTERS. Bill Sponsored by Hon. Mansur Manu Soro. Bill Progress: Committee Stage
This Bill seeks to alter sections 85(5) and 125 (5) of the Constitution to promote the timely publication of the Auditor-General’s reports at both the federal and state levels.
By making these reports readily accessible to the public within 60 days as against the current position of 90 days. The Bill aims to empower citizens with critical information on the management of public funds, enhance oversight, and strengthen trust in public institutions.

Nigerian House of Representatives Considers HB. 1144 to Mandate Public Disclosure of Audit Reports

The Nigerian House of Representatives is currently reviewing HB. 1144, a bill aimed at amending the Constitution of the Federal Republic of Nigeria to enhance transparency and accountability in the management of public funds.

A key provision of HB. 1144 is its objective to mandate the public disclosure of reports from both the Auditor-General of the Federation and state Auditor-Generals. By embedding this requirement in the Constitution, the bill seeks to ensure its legal force and permanence, moving beyond statutory provisions to establish a constitutional mandate.

This proposed legislation is seen as pivotal for improving the transparency of government financial oversight in Nigeria. Currently, while audit reports are submitted to the National and State Assemblies, public access to these reports is often limited. By mandating their public disclosure, the bill would make audit findings readily available to citizens, civil society organizations, and the media, allowing for greater scrutiny of government spending.

Increased transparency is expected to strengthen accountability among government ministries, departments, and agencies (MDAs). With audit reports made accessible to the public, these entities would be more susceptible to scrutiny regarding financial irregularities, leading to heightened accountability. The bill posits that public awareness and pressure can foster action on audit findings, thereby enhancing overall governance.

Furthermore, the bill aims to reduce corruption within government operations. Transparency is recognized as a critical tool in combating corruption, and by making financial audits public, HB. 1144 aims to deter mismanagement and illicit financial activities within government bodies.

The proposed legislation also empowers the Auditor-General’s offices. Public disclosure of their findings would extend the reach of audit reports, increasing the pressure on MDAs to implement audit recommendations. Additionally, this could help alleviate the workload of Public Accounts Committees by making financial reports directly accessible to the public.

As of March 26, 2025, HB. 1144 has passed its Second Reading in the House of Representatives. This indicates that the general principles of the bill have been debated and approved, allowing it to proceed to the committee stage for further examination and potential amendments.

HB. 1144 is sponsored by Hon. Mansur Manu Soro, who is also behind the recently proposed HB. 1141, which focuses on regulating waivers concerning federal character requirements. This legislative pattern reflects Soro’s commitment to issues of transparency and good governance within Nigeria. As discussions continue, the outcomes of HB. 1144 could have significant implications for public financial management and accountability in the country.

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