Auditing of Public Accounts -The Missing Links

The office of the Auditor-General of the Federation needs a supportive institutional environment in which audit issues can be taken seriously and identified flagrant abuses remedied. In this direction, the collaboration of the Public Accounts Committee of the legislature (PAC), anti-corruption agencies, the media, non governmental organizations and other aspects of civil society, collectively dubbed “Pillars of Integrity” is imperative. The Auditor-General will be effective to the extent that these vital pillars collaborate to promote accountability and transparency in governance and financial management.

The anti-corruption agencies include the Economic and Financial Crimes Commission, the Independent Corrupt Practices and other related Offences Commission, the Bureau of Public Procurement set up under the Public Procurement Act of 2007 and the Code of Conduct Bureau and Tribunal.

The mandate of the Economic and Financial Crimes Commission (EFCC) is the enforcement of all economic and financial crime laws. For the Independent Corrupt Practices and other Related Offences Commission (ICPC), its mandate covers such crimes as bribery, gratification, concealing offences relating to corruption, etc. The Code of Conduct Bureau and Tribunal seeks to maintain a high standard of morality in the conduct of government business and to ensure that the actions and behaviour of public officers conform to the highest standards of public morality and accountability. For the Bureau of Public Procurement (BPP), its mandate focuses on enforcing the procurement standards set under the Public Procurement Act of 2007 and to ensure accountability, transparency, competition and value for money in government commerce.

The expectation is that the work of the Auditor-General would trigger action from the anti-corruption agencies particularly the EFCC and the ICPC. Persons who have been found by audit reports to have mismanaged, diverted, misappropriated or stolen federal funds against the provisions of the Financial Instructions made under the Finance (Management and Control) Act of 1958, the Criminal and Penal Codes should be prosecuted by the EFCC or ICPC. The BPP can also take action relating to sanctions under the Public Procurement Act for offences disclosed from audit reports. And the same can be expected from the Code of Conduct Bureau and Tribunal. The new audit regime should request the anti corruption agencies to give account of actions taken in furtherance of audit reports because in the past, it appeared that the Auditor-General’s office and the anti-corruption agencies worked in parallel lines.

The media is constitutionally (s.22 of the 1999 Constitution) charged to uphold the responsibility and accountability of government to the people. Thus, the radio, television, newspapers, magazines and other media can be partners in progress with the office of the Auditor-General by helping to disseminate audit reports, follow-up on audit findings to let the public know whether corrective action has been taken and generally to let the public know of public office holders who are running foul of extant legal and financial provisions. Public officers and politicians do not generally like to be mentioned negatively in media reports. As such, a strong collaboration between the Auditor-General and the media may serve as deterrence to financial misdemeanours, even if it is for the purpose “of naming and shaming”. It is not enough for the auditor to merely audit, the Auditor-General has to design a communication strategy and plan to engage the media and thereby facilitate the work of his office.

Non governmental organizations working on accountability, transparency and public finance management need to engage the office of the Auditor-General and PACs and the Auditor-General and PACs need to engage civil society. Attendance and observation of the meetings of the PAC when they are considering audit reports is very important. The importance of the engagement is that NGOs can take definitive actions for the enhancement of accountability which public officials like members of the PAC and the Auditor-General may not take. NGOs can undertake advocacy work for the implementation of audit recommendations and bring otherwise hidden matters gathering dust on the shelves to public and policy implementers attention.

In conclusion, there is the need for statute induced collaboration among the “pillars of integrity”. It appears that the various pillars do not see the need for collaboration or are unwilling to collaborate. This will ensure enhanced effectiveness of the audit function.