Auditor-General — Responsibility, Audit Functions and Scope

The Auditor-General audits and reports on public accounts and examines whether accounts are properly kept, public monies fully accounted for, expenditure made for authorized purposes and public property adequately safeguarded. Statutory functions include financial audit, appropriation audit, financial-control audit and Value-for-Money audit. The scope includes government accounts, parastatal accounts, the Accountant-General's annual statements, Federation Account certification, loss cases, pensions and gratuities, statutory corporations and revenue audit.

Reference: Federal Government Financial Regulations, FR 108–109