The Auditor-General (State) formerly called the Director of Audit came to be through the promulgation of Audit Act of 1956, which provides that the Auditor-General of the State shall inquire into and audit the accounts of all accounting officers and of all person entrusted with the collection, receipt custody, issue, sale, transfer, or delivery of any stamp, securities, stores or other property of the Government. This is also enshrined in the Constitution of the Federal Republic of Nigeria 1999 (as amended) and in the Financial Regulations.

The schedule of duties of Auditor-General are as contained in the Financial Regulations No.202(b) in addition to all other duties stipulated in the types of Audit, namely: Financial, Appropriation, Financial Control and Value-for-Money (Performance) Audit.

  • Ag. Auditor General    ————————————  Mr. I. A. Adewola
  • Director (Finance and Accounts)———————–   Mr. W. A. Mustapha
  • Director (Ministerial and Non-Ministerial)  ———-   Mrs. Olayiwola B.I.
  • Director (Revenue Generation)  ———————–    Mr.  Popoola A.K.
  • Director (Administration and Supplies)   ————-   Rev. A.V. Adesola
  • Director (Parastatals/SIU/Monitoring)   ————-    Mr. W.O. Olatundun
  • Director (Pension and Government Losses) ———    Mr. Oyebola O.
  • Director (Education Institutions and Branches) —-     Mr. I.S. Yusuf

Our Vision

The Office of the State Auditor General is saddled with the responsibility to audit the accounts of the State, all Offices and Courts of the State, in compliance with the provision of Section 125 Sub-Section 1 – 6 of Constitution of the Federal Republic of Nigeria 1999 (as amended).

Our Mission

This is to ensure Transparency and Accountability of Public funds.

Our Objectives

  • All revenue due to the government are collected, banked and accounted for.
  • All government expenditure follows due process.
  • All monies are expended for the purpose for which they were appropriated and the expenditure made as authorized.


The Office is headed by the Auditor-General who is the Accounting Officer. There are eight (8) Directorates and each is headed by a Director. Aside the Director, Administration and Supplies, the other seven Directorates are headed by seasoned Senior Auditors. The Administration of the Office is directly under the Director Administration and Supplies posted to this Office from the Office of the Head of Service. Each Directorate is saddled with different responsibilities. They are:

  • Directorate of Finance and Accounts (F & A)
  • Directorate of Parastatals, Special Investigation and Monitoring (P/SIU/M)
  • Directorate of Revenue Generation (RG)
  • Directorate of Pension and Government Losses (P&GL)
  • Directorate of Educational Institutions and Branches (EI & B)
  • Directorate of Planning, Research and Statistic (PR &S)
  • Directorate of Ministerial and Non-Ministerial (M&NM)
  • Directorate of Administration and Supplies (A & S)

Directorate of Finance and Accounts:  The Directorate is responsible for the preparation of staff salary and allowances, Revenue returns and other charges account of the Office. The Annual Appropriation Account is also prepared by the Department and it ensures that necessary returns are made as may be required by either the Office of the Accountant-General, Ministry of Finance or any other MDAs.

Directorate of Parastatals, Special Investigation and Monitoring: This department is saddled with the following responsibilities:

  1. Provision of a list of Auditors qualified to be appointed as External Auditors to Government Statutory Corporations, Commissions, Authorities, Agencies including all persons and bodies established by Law.
  2. Provision of guidelines on the level of fees to be paid to the External Auditors by the above mentioned bodies.
  3. Commenting on the annual accounts of the bodies mentioned in paragraph (a) above and reporting thereon.
  4. Conducting special investigation and periodic check on the accounts of the bodies mentioned above, Ministries and Non-Ministerial Departments and report thereon. The investigation is always either on request from Ministries and Departments etc, or on a tip-off, Audit alarms, information or when the Auditor-General feels there is need to do so.
  5. Monitoring of project execution by the MDAs and Parastatals.

Directorate of Revenue Generation: The Department is saddled with the responsibility of examination of Revenue and Stores accounts of all Ministries/Departments/Agencies. It is to ensure that all revenue due and accrue to Public Institutions are fully collected, correctly recorded, properly accounted for and fully paid into Government Coffers in accordance with the provision of Financial Regulations, Circulars and other extant laws. The Department is also responsible for the auditing of the Accounts of Hospitals, Courts and other revenue centres within the municipality.


Directorate of Pension and Government Losses: This department is responsible for the examination of pension files of retirees from the Ministry/Department/Agency, Teaching Service Commission, Tertiary Institutions and Government Parastatals/Corporations under the Oyo State Government.  The department is to ensure, among other things, that:

  • Pension papers are prepared in line with the Provision of Pension Decree No. 102 of 1979 and other relevant circulars.
  • Amount computed for Pension and Gratuity are correct.
  • All overpayment, outstanding debts such as Housing, Car and Agric Loans etc.   due to the Government are recovered.
  • Insufficient notice of retirement or overstay in the service are surcharged.
  • Computation of pension arrears are thoroughly checked.
  • Loss reports issued to MDAs to facilitate the recovery of existing losses and also to ensure that all new losses are registered and serviced.  Where officer involved in a loss has retired, the department ensure that the loss is recovered from his/her pension entitlement.

Directorate of Educational Institutions and Branches: This department is charged with the responsibility of auditing of the Public Secondary Schools’ accounts within Ibadan Municipality which is made of five (5) Local Government Areas. A team of Auditors is expected to conduct an audit examination into the collection of Government approved levies, salaries, running grants, Aids, WAEC/NECO fees, internal examination, stores, etc. on each school. After examination of all accounting records kept by the school, an audit inspection reports is written and issued accordingly.

Directorate of Planning, Research and Statistics:  This department plays a supportive role to other department in the administration and performance of core duties of the Office in relation to Data Management, Planning Activities and Training needs of the officials. The supportive role is sub-divided into the following parts:

Research and Statistics:

  • Collecting, Processing, analyzing and presenting statistical data in the areas assigned to the department.
  • Collaborating with the Department of Finance and Accounts; and Administration and Supplies in annual budget preparation and other related activities.
  • Co-ordination of annual survey to determine the state of moveable (Vehicles and heavy equipment) and non-moveable (Public Building) assets of the State Government and issuance of reports on same to the State Government.
  • Co-ordinates lecture activities to be delivered at the Senior Staff monthly meetings.
  • The Department is to respond to Bureau of Statistics Quarterly job creation survey and to any other related correspondences.

Directorate of Ministerial and Non-Ministerial:  The Directorate is responsible for the auditing of the salary, running grants and projects accounts of all Ministries/Departments and Agencies. Annual Audit Inspection Report is issued by the Director on behalf of the Auditor-General. Annual Appropriation Accounts of these MDAs are also checked and reports written thereon. Inspection reports and Queries issued to MDAs, are periodically serviced as well. Ten (10) Audit Inspecting Teams are constituted by this Office to audit the thirty-five (35) MDAs of the Oyo State Government.


Directorate of Administration and Supplies:  The Directorate is responsible for:

  • Taking charge of the general administration of this Office.
  • Rendering advice on all administrative matters
  • Responsible for Assisting in the formulation and implementation of policies
  • Interpreting extant rules – General Orders, Financial Regulations and Civil Service Commission/Public Service Regulations and other establishments’ Circulars as may be related to Office conduct/practice;
  • Responsible for general maintenance of the Office Building and Transport
  • Supervising the purchase and Supplies Section of the Office to ensure due process compliance
  • Taking responsibility for such duties as personnel Management and other Human Resource issues.
  • Performance any other functions as may be assigned from time to time by the Government as the case may be.
  • Issuance of Annual Audited Accounts of the State (Year 2014 in Progress)
  • Issuance of Reports on Annual Audit Inspection and Appropriation Accounts to all MDAs.
  • Effective monitoring of projects, contracts and supplies.
  • Auditing of revenue and Stores accounts of MDA’s.
  • Auditing of Pension papers.
  • Auditing of Educational Institutions in the State
  • Writing of Queries and Loss Reports where losses of funds are discovered.

Apart from the above listed routine assignments/achievements, the following were also carried out between May, 2011 and the present time:

  • This Office audited the salary and other charges accounts of all the Ministries, Departments and Agencies (MDAs) on monthly basis from year 2011 to 2017 and issued Annual Inspection Reports on them. That of 2016 is still in progress. However, in the course of carrying out the assignment, we discovered overpayment of salaries and allowance to serving and retired Officers which have been corrected and refund made accordingly.
  • This Office audited all Public Secondary Schools’ accounts within Ibadan Municipality and other six Zones in the state within the period.
  • Team of Auditors conducted audit examination into the collection of Government approved levies, salaries, running grants, Aids WAEC/NECO fees, Internal examination, stores etc of all Public Secondary Schools.

During the course of the assignment the following achievements were made.

i.      Refund of N55,365,850.00 by WAEC in respect of overpayment made on the Government sponsorship of students for WASSCE

ii.     Discovery of loss of fund in the following General Hospital

a. State Hospital – Ado-Awaye –           83,030.00

b. General Hospital Igana –        354,800.00

c. Genral Hospital, Iwere-Ile –        147,000.00

d. General Hospital, Okeho –    1,062,200.00

iii.      Stoppage of rebates on outstanding Housing Loan balances granted the retired Teaching and Non-Teaching Staff.

iv.        Comment on stamp duty (charges) on the Education Development levy paid into the WEMA bank.

  • The Office examined the Pension papers in respect of staff from the core service, Oyo State Teaching Service Commission, Parastatals, Ladoke Akintola University Teaching Hospital, Ogbomoso and other Tertiary Institutions in the State during the period under review.
  • Reminders were also issued on loss reports issued by this Office to ensure their speedy recovery.
  • This Office also ensured effective monitoring of Projects, Contracts and Supplies to ensure value for money Audit or performance audit. It scrutinized and discovered loopholes on Bills of Quantity attached with calculations to arrive at the contract sum and forestalled errors.
  • Effective monitoring through the auditing of Government contract accounts and records to ensure that contracts are properly negotiated, awarded according to rules and that adequate value is received for money paid. The audit team also ensured monitoring of performance by physical inspection and evaluation of works done against payment made. For contract of supply and services rendered, the audits ascertain the quality, quantity and ensure that goods are taken on charge into the store’s ledger.
  • Revenue Generated and Tax Clearance Certificates issued during the period, under review were verified on the ICMA Consultant’s platform and necessary comments and recommendations were forwarded to the Board of Internal Revenue to put a stop to revenue leakages.

Monthly summary of Activities to His Excellency via the Secretary to the State Government.


Note: Professional registration and renewal fees must be paid by all Firms of Auditors interested in Auditing of Accounts of Parastatals/Corporations/Board.