In a bold step toward enhancing public accountability and transparency in Nigeria, a significant constitutional amendment bill has been introduced at the National Assembly. Titled “A Bill for an Act to Alter the Constitution of the Federal Republic of Nigeria 1999 to Remove the Restriction Placed on Power and Duties of the Auditor-General of the Federation and States by Sections 85(2) and 125(2) Respectively and to Insert New Sections in the Constitution that Shall Provide for the Financial Autonomy of the Offices of the Auditor-General of the Federation and of the States”.
This legislative proposal, if passed, could mark a turning point in Nigeria’s fight against corruption and financial mismanagement by removing legal and administrative bottlenecks that have historically curtailed the powers of the Auditor-General’s offices both at the federal and state levels.
Currently, Sections 85(2) and 125(2) of the 1999 Constitution of the Federal Republic of Nigeria (as amended) limit the powers of the Auditor-General by requiring that he or she must only audit public accounts “as shall be prescribed by or under an Act of the National Assembly” or State House of Assembly, respectively. This essentially means that the audit powers of these constitutionally independent offices are subject to legislative directives, which has created room for political interference, operational delays, and underfunding.
Such restrictions contradict the principle of audit independence, which is a cornerstone of democratic governance. When the Auditor-General’s powers and funding are subject to the whims of the same political institutions they are meant to oversee, the risk of compromised audits and selective accountability becomes high.
The bill seeks to accomplish two primary goals of removing the restrictions in Sections 85(2) and 125(2) that tie the powers and duties of the Auditor-General to acts of the National Assembly or State Assemblies and Introducing new sections into the Constitution that guarantee the financial autonomy of the Auditor-General’s offices at both the federal and state levels.
These proposed changes will ensure that the Auditor-General can function without fear, favor, or financial manipulation. This autonomy is essential for the office to audit all revenues and expenditures of the government and its agencies comprehensively and independently.
Audit institutions serve as watchdogs of public funds. When properly empowered, the Auditor-General can play a pivotal role in ensuring that public resources are used efficiently, legally, and for intended purposes. However, over the years, successive Nigerian governments have systematically weakened these institutions either by limiting their jurisdiction or by failing to fund them adequately.
By providing financial autonomy, the bill seeks to eliminate the common practice where the funding of the Auditor-General’s office is withheld or delayed due to inconvenient audit reports or political vendettas. This move aligns with international best practices as seen in countries with strong anti-corruption frameworks.
By sponsoring this bill, Hon. Oluwole Oke is not only addressing a legal loophole but also seeking to institutionalize accountability mechanisms that are resilient, independent, and resistant to political influence. He has argued that without empowering audit institutions to operate freely and be adequately resourced, Nigeria’s anti-corruption efforts will remain superficial and ineffective.
The bill has received support from civil society organizations, anti-corruption advocates, and professional audit bodies like the Institute of Chartered Accountants of Nigeria (ICAN) and the Association of National Accountants of Nigeria (ANAN). These groups argue that granting full independence to the Auditor-General will enhance public confidence in the integrity of government audits and provide the National Assembly with more credible data to exercise oversight.
Furthermore, financial autonomy would mean that the Auditor-General’s office can hire competent staff, procure modern audit tools, and carry out special investigations without seeking political approval or waiting endlessly for funds to be released.
Despite the merits of the bill, it may face resistance from politicians who benefit from the current opaque and weak accountability systems. Some state governments may also oppose the idea of a constitutionally independent Auditor-General with full financial autonomy, viewing it as an encroachment on state powers.For the bill to succeed, it will require broad support in both chambers of the National Assembly and from state legislatures, since constitutional amendments in Nigeria demand two-thirds majority approval at both federal and state levels.
Nigeria’s journey toward good governance hinges on the integrity of its institutions. The proposed constitutional amendment sponsored by Hon. Oluwole Oke represents a strategic reform that could significantly strengthen the role of the Auditor-General, ensuring that public funds are audited without bias or interference. If passed, this bill would be a monumental step toward institutional independence, public sector transparency, and accountability—a win for democracy and for the Nigerian people.
