• Search for:

    INTRODUCTION

    The office of the State Auditor-General has the unique mandate to audit accounts and records of all the Ministries, Departments and Agencies.

    This Mandate is supported by the provision of section 125, subsection 2 of the Constitution of the Federal Republic of Nigeria 1999 and the Audit Law Cap. A20 of Cross River State.

    VISION

    We exist to strengthen governance in the public sector by enabling oversight and accountability.

    MISSION STATEMENT

    Our mission is to be a first class agent for accountability, and ensuring that government obtains value on every public expenditure.

    PURPOSE

    To enhance client’s awareness and accessibility to our services in order to maximize customer satisfaction through effective service delivery and customers’ feedback information.

    CATEGORIES OF CUSTOMERS

    Our esteemed customers include:

    1. INTRA – MINISTERIAL: Own staff

    2. INTRA – MINISTERIAL: Ministries; Department; Agencies; Civil/Public Servants; Retirees and other disengaging Staff.

    3. EXTERNAL: Members of the Public

    AUDIT FUNCTION:

    The board functions of the Auditor – General are enshrined in section 125 of the constitution of the Federal Republic of Nigeria 1999 to include the following:

    1. Audit of public accounts of the state and of all Offices and courts of the State.

    2. Periodic checks of all government Statutory Corporations, Commissions, Authorities, Agencies including all persons and bodies established by a law of the state House of Assembly.

    3. Submission of audited accounts to the State House of Assembly.

    SERVICES

    1. Audit of Government Annual Financial Statement:
    This involves annual certification of the Financial Statement submitted by the Accountant General within the first quarter of the financial year. It includes analytical review of the underlying records supporting the financial statements.

    i. It is undertaken by the Department of Public Accounts/Treasury and publications, and carried out in the corporate headquarters of the Auditor-General’s office with periodic visit to the Accountant General’s office and relevant MDAs to inspect and confirm the records as well as conduct interview.

    ii. It is completed within 2 months on receipt of the financial statements from the Accountant General.

    2. Routine Audit of Ministries, Departments and Agencies
    This involves an annual review of the records and accounts maintained by respective MDAs to ascertain their completeness accuracy and validity.

    i. It is undertaken by all external auditors grouped into teams and supervised by designated heads of departments.

    ii. It is carried out in the respective MDAs premise and may involve duty tour where necessary.

    iii. A report on the audited MDAs is issued immediately on completion of the audit before the team proceeds to another scheduled MDAs.

    3. Verification of Payrolls:
    It involves a certification of computerized salary bank certificates and reconciliation of the updates from the office of the Head of service with the bank certificates bank certificates

    i. It is undertaken on a daily basis by internal Auditors of the respective MDAs

    ii. It is verified monthly at the corporate headquarters of the Auditor-General’s office.

    4. Verification of Pension/Gratuity:
    It involves the certification of pension/gratuity computations as undertaken by the Accountant-General and submitted to the Auditor-General.

    i. It is undertaken by the pensions unit and supervised by the department of Annual Accounts/Treasury and publications at the corporate headquarters of the Auditor-General’s office.

    ii. It is undertaken in a daily basis.

    5. Pre-Payment Audit:
    i. Pre-Payment audit is undertaken by internal auditors in all the MDAs

    ii. It is undertaken on a continuous basis

    iii. It involves an independent appraisal of the existence and effectiveness of the internal control system of the respective organizations.

    6. Monitoring and Evaluation of Capital Projects:
    This entails the periodic inspection of Capital Projects at their sites to confirm and report on the adherence of contractors/DMAs to specification

    i. It is undertaken by the department of Capital Projects, Monitoring and Evaluation which also retains the service of engineering consultants at an agreed fee.

    7. Placement of Office on Appropriate Salary Step:
    This involves reviewing the appropriateness of staff salary grade levels and steps vis-à-vis the prevailing salary structure.

    i. It is undertaken by all external auditors for staff of their respective scheduled MDAs

    ii. It is carried out in continuous basis

    8. Enforcement of Cross River State House of Assembly Resolutions on Audited Accounts

    i. It is undertaken by the Enforcement unit under the supervision of the Special Audit Department.

    ii. It involves implementing the resolutions arising from the public Account Committee’s review of the annual certified financial statement by the Auditor-General.

    iii. Enforcement activated could last for quite a while depending on the nature of the Resolution and enforcement process.

    9. Participation in the Development of Software for the State Financial System:
    This involves working with relevant MDAs to understand the relevant controls built into their respective computerized system.

    i. It is undertaken when the need for an MDAs to install upgrade or charge its computer system arises.

    ii. It is carried out by the System Audit Unit in the Department of Special Audit

    10. Special Investigation:

    i. This undertaken by all audit staff (both internal and external auditors)

    ii. It’s frequency is based on the number of cases received

    iii. It is note routinely carried out

    iv. Where it is carried out depends on the nature of petition and cost implication