Office of the Auditor-General for the Federation
OAuGF
Summary
The Office of the Auditor-General for the Federation (OAuGF) is the supreme audit institution of Nigeria, constitutionally established under Sections 85 to 87 of the 1999 Constitution (as amended). The Auditor-General is appointed by the President on the recommendation of the Federal Civil Service Commission, subject to Senate confirmation. The officeholder serves until the mandatory statutory retirement age and may only be removed before that age by the President acting on a Senate address supported by a two-thirds majority on grounds of incapacity or misconduct. The OAuGF audits all public accounts of the federation and its agencies, and submits annual audit reports to the National Assembly. Unlike some Commonwealth peers, the position does not carry a fixed-year term but rather serves to statutory retirement age, providing tenure security without an explicit non-renewable cap.
Independence Scorecard
| Appointment | Mixed (multi-branch) |
|---|---|
| Term length | Not specified |
| Removal standard | For cause only |
| Budget independence | Legislative line item |
| Subpoena power | No |
| Compel testimony | No |
| Records access | Full access |
| Public reports required | Yes |
| Pre-publication review | None — reports published directly |
Statute
- Name
- Constitution of the Federal Republic of Nigeria 1999 (as amended), Sections 85-87
- Citation
- CFRN 1999 ss. 85-87
- Full text
- Full text of law →
Jurisdiction scope
All federal ministries, agencies, statutory corporations, and institutions that receive appropriations from the Consolidated Revenue Fund; financial and compliance audit of the entire federal budget