Mandate and Functions

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  • Audit of Public Accounts

    Section 125 of the 1999 Constitution empowers the Office to audit the accounts of Adamawa State Government and all bodies funded from public revenue.

  • Audit of Statutory Corporations

    The Office audits statutory corporations, boards, commissions and companies in which the State Government holds a controlling interest.

  • Timely Reporting to the House of Assembly

    Audit reports are submitted to the Adamawa State House of Assembly within the timeframe prescribed by law.

  • Financial Audit

    We examine the financial statements and transactions of Ministries, Departments and Agencies for accuracy, completeness and compliance.

  • Performance Audit

    We assess whether public programmes and projects deliver value for money and achieve their intended objectives.

  • Access to Records

    The Auditor-General may call for and examine any book, record, return or report kept by an MDA.

  • Physical Verification of Assets

    We conduct on-site inspection of government assets, projects and stores to confirm their existence and condition.

  • Audit Queries and Recommendations

    We raise audit queries and recommend appropriate remedial action, including surcharge or disallowance where necessary.

  1. Annual Audit Report

    We prepare and submit an annual report on the public accounts of Adamawa State to the House of Assembly.

  2. Special and Investigative Reports

    We issue special reports on matters of significant public interest as they arise.

  3. Support to the Public Accounts Committee

    We assist the House of Assembly’s Public Accounts Committee in reviewing audit findings and recommendations.

  1. Independence and Objectivity

    We carry out our audit functions free from political, administrative or other undue interference.

  2. Professional Integrity

    We uphold honesty, objectivity and confidentiality in the conduct of our official duties.

  1. Constitutional Basis

    Section 125 of the 1999 Constitution of the Federal Republic of Nigeria establishes the Office and defines its powers.

  2. State Audit Law

    Adamawa State legislation further governs the operations, powers and reporting obligations of the Office.

  3. Financial Regulations

    We issue guidance to Ministries, Departments and Agencies on financial management, record-keeping and reporting standards.