Office of the Auditor-General Edo State
The audit of Public Accounts in Nigeria is traceable to the origin of colonial ear. In Nigeria were undertaken by the colonial branch of the Exchequer and Audit Department which was established in 1886. In 1910, the colonial Audit service was established and the heads of Audit of the southern and Northern Nigeria were appointed when Nigeria was created in 1914 through the merger of the Southern and Northern protectorates an Audit section was established as part of Central Secretariat in Lagos. The Directors of Audit who were expatriates then were responsible to the Governor but were also put under the general supervision of the Director General of oversea Audit Service.(Audit ordinance 1956 S.7)
In 1954 there was a Director of Audit for each of the three regions – Northern, Eastern and Western region. This later transmitted into the current 36 States. In 1956 an Audit ordinance was issued which listed the main functions of the Director of Audit to include the following that:-
- All reasonable perceptions were used to safeguard the collection of revenue and the relevant laws and instructions were followed.
- All payments were made in line with annual budget and relevant regulations.
- Adequate regulations exist for stores and these were followed.
Summarily, the Office of Auditor General was established in the then Western Region in the early 50s with the Head Office at Ibadan, theRegional Headquarters. It was later relocated to Benin City, the Headquarters of the then Midwestern State where the name of the Office was changed from Office of Auditor General to Audit Department with the head of the Office being known as the “Director of Audit”
In 1988, the name of the Office was reverted to the former “Office of Auditor General” and the Auditor General is the Statutory Head of the Office. In 1991, the Office of the Auditor General of the Local Government was formed and detached from the main Office in accordance with S.123 of the 1989 Constitution of Federal Republic of Nigeria and a senior Director Mr. F.I. Olotu was made the first Auditor General of the Local Government. Subsequently and towards the end of the same year, Bendel State was split and the Office of the Auditor General Edo State was thus created in 1991 in accordance with the Constitution of the Federal Republic of Nigeria 1999 as amended and Bendel State Audit Law of 1982 as applicable in Edo State.