This research project was initiated to appraise the audit
of government establishment problems and prospects, using Enugu State
Audit Department as a case study. As are all know, auditing is a way
through which the assets of the individual are safeguarded. The problem
of this Audit or its functions and role in government establishment in
Enugu State cannot be overemphasized.
In order to collect the necessary data, the researcher used
both primary and secondary data. The primary data involved the use of
questionnaire, interview (oral) and discussions. While the secondary
data were collected using the books written from the authors and expert
in the topic of the research.
Some of the problems that were found to militate against an
effective auditing administration of the government establishment
include lack of enabling authority, inability to enforce audit reports.
To overcome the above mentioned problems, some
recommendations were proffered that ameliorate the problem of audit of
government establishment and show its prospective situation.
1.1 BACKGROUND OF THE STUDY
There is need for acceptable accountability of the money
spent by various government establishments. This has resulted in federal
government establishment of Audit Department in both the federal and
state governments as provided.
The duty of the Audit department is to report on the
accounts stewardship rendered by the public officer section 118
subsection 2 of the 1979 constitution provides that the public accounts
of a state and officers courts and authorities of the state including
all persons and bodies established by law entrusted with collection and
administration of public reported by the director of audit and for that
purpose the director of audit or any person authorized by him on his
behalf shall have access to all books records and returns and other
documents relating to those accounts.
The study focuses attention on how well or not Enugu State
Audit Department conducted their activities in response to section 118
of the 1979 constitution of the federal republic at Nigeria.
To appreciate whether the Audit Department of Enugu State
performs its constitutional responsibility efficiently and effectively,
it becomes necessary to determine or examine the effectiveness of the Brief History of Enugu State Audit Department.
Before the enactment of Audit law of 1958 and prior the
creation of Eastern Region of Nigeria the audit of government accounts
was controlled by the Director of Audit not as it is now addressed or
called, that is Auditor – General.
In 1956 the Audit law as enacted, known as audit ordinance
of 1956. Chapter 13 of the laws of Eastern Nigeria 1963 give the
government of the then eastern Nigeria the power and authority t
establish an Audit Department. The Audit Department was headed by the
“Director of Audit”. Direct of Audit here means the Director of Audit
for the Region establishment by section 61 of the constitution of
The Director of Audit was charged with the duties and
responsibilities of collecting the accounts of Governments signed by the
Account-General for the Region and examine the accounts. The accounts
must show the true /fully the financial position of the Government of
Eastern Nigeria on the last day of such financial year.
Such accounts shall include: -
a. An abstract account of receipt and payments;
b. A statement of assets and liabilities;
c. Statements of revenue and expenditure by sub-heads; and
d. Such other statements as the minister my from time to time requires.
After the examinations, the Director of Audit will then
present the audit account with the Report from the Director of Auditor
to the Legislative Arms of the Region’s Government.
With the creation of Anambra State by the then Murtala
Ramat Muhammed Government of 1975 out the formal Eastern Region the
formal Eastern Nigerian Audit Department was then addressed as the
Anambra State Audit Department, which their duties and responsibilities
was still derived from the provisions of chapter 13 of Eastern Nigerian
During the Democratic Era of 1979 a constitution was
drafted for the federation which provided for the Audit – General of a
state to be appointed the governor of such state. This was provided in
section 118 of 1979 constitution.
The present Enugu state Audit Department came into
existence with the creation of Enugu State out of the old Anambra State.
The Audt Department came into existence early in August 1991, changed
with the duty of examine the accounts of Enugu State government. The
Audit Department is now headed by the Auditor – General of Enugu State.
Their duties, powers and responsibilities are derived from
section 125 of the constitution of Nigeria 1999 audit function through
the analysis of audit. Carried out on government establishments and the
opinions of those that audited the accounts. This will include whether
they always audit accounts rendered by other government establishments,
and finally the impression of the general public about the audit
1.2 STATEMENT OF PROBLEM
There have been the problems at delays in auditing the accounts of
government minister and non-ministerial departments. A particular case
was the eleven years accumulated unaudited accounts of the former
Anambra State as revealed by the Audit.
The audit department after the creation of states in august
1991 the audit document the audit document could not resolve how to
audit the area of accounts of the new state after the creation.
Consequently, the poor accountability in the public service
in the state is a problem which had originated from the former Anambra
State had been blamed on the ineffective manner with which the late
Audit Department had performed its constitutional duties. The effects of
these delays manifests when the auditing is actually done. The reasons
being that some key public offices who are likely to give useful
information or to whom audit queries might be addressed to would have
left, either by reasons of retirements, a better job vital document
destroyed are eve death.
The continuous accumulation of unedited accounts of
government brings about poor accountability, poor record – keeping,
fraud, embezzlement, forgery and other vices.