CSOs Urge Tinubu To Sign Audit Bill, Warn Of 70 Year Legal Gap In Public Finance Oversight

A coalition of civil society organisations has called on President Bola Tinubu to assent to the Federal Audit Service Bill, 2023, and constitute the Federal Audit Board within 90 days, warning that Nigeria currently operates without a valid law governing public auditing.

The appeal was made in Abuja at a press briefing themed: “Presidential Assent for the Federal Audit Service Bill: Strengthening Public Finance Management and the Anti-Corruption Regime”, facilitated by the Centre for Social Justice, CSJ, and attended by several civil society groups.

Lead Director of CSJ, Eze Onyekpere, said the bill, passed by the National Assembly, seeks to repeal the outdated Audit Ordinance of 1956 and establish a modern legal framework for the Federal Audit Service and the Office of the Auditor-General for the Federation.

“We welcome the National Assembly’s passage of the Federal Audit Service Bill, 2023,” Onyekpere said. “However, the bill has been forwarded to the President for assent and the process has been delayed,” he added.

He explained that the 1956 ordinance ceased to be part of Nigerian law following the Revised Edition of the Laws of the Federation in 1990, leaving a legal gap in the country’s audit system.

The proposed law expands the powers and functions of the Auditor-General, introduces timelines for statutory functions, sets out appointment procedures and tenure, and provides for sanctions against audit infractions. It also establishes the Federal Audit Board to strengthen oversight.

Onyekpere said assent to the bill would curb financial leakages, improve efficiency in public spending, boost investor confidence, and enhance transparency in the management of public debt, subsidies, and donor funds.

He urged the President to direct the Attorney-General to publish a plain-language summary of the bill to counter misinformation, and to communicate the assent to the IMF, World Bank, and AFROSAI-E as part of the Renewed Hope Agenda’s governance reforms.

“Although the bill is not perfect, it positions Nigeria’s audit system to meet the standards of the Lima Declaration of Guidelines on Auditing Precepts adopted by INTOSAI,” he said.

The CSJ director warned that failure to sign the bill would perpetuate weak enforcement of audit findings, undermine anti-corruption efforts, and limit Nigeria’s ability to meet international accountability standards.

Governance analysts say the delay undermines Nigeria’s anti-corruption commitments.

Dr. Aisha Bello, a public finance specialist at the University of Abuja, said, “Without a current audit law, the Auditor-General’s office operates with limited legal backing, making it harder to enforce recommendations and hold MDAs accountable.

“Passing this bill would align Nigeria with global best practice and send a strong signal to development partners that the country is serious about fiscal discipline,” she added.

Lagos-based policy analyst Chidi Okoro said the bill’s emphasis on timelines and sanctions was crucial. “Audit reports often gather dust because there are no consequences for non-compliance. This bill, if signed, gives the system teeth.”

The statement was endorsed by CSJ, ActionAid Nigeria, Paradigm Leadership Support Initiative, Accountability Lab, Africa Network for Environment and Economic Justice, The Statecraft Report, and BudgIT.

Attendees included executive director of Paradigm Leadership Support Initiative, Olusegun Elemo; founder and chief analyst of The Statecraft Report, John Onyeukwu; and programme officer at ActionAid Nigeria, Oyin Bamigbaye.