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Nasarawa State Local Government Audited Financial State - 2017

TE GOVERNMENT, LOCAL GOVERNMENTS AUDITOR-GENERAL REPORT 2017

INTRODUCTION
The auditing of financial statements for the year ended 31st December, 2017 of all the
thirteen (13) Local Government Councils was adequately conducted and discussed
with the respective Local Government Councils. Final copy of the consolidated audited
financial statements were produced as enshrined in Section 125(3) of the 1999
Constitution of the Federal Republic of Nigeria (as amended). Also included are
various disclosures in the accounts as required by IPSAS adopted by Nigeria vide
approval of the Federal Executive Council in its meeting of January, 2010 and
implemented in January, 2014 (cash basis).
During the audit inspections problems were encountered among which are;
 Lack of prompt submission of records of audit inspection.
 Non maintenance of proper records in the Local Government Councils.
 Lack of reply and or responds to audit observations and queries.

Nasarawa State Local Government Audited Financial State - 2017