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Auditor-General for LG's Report

Nasarawa State Local Government Audited Financial State – 2021

TE GOVERNMENT, LOCAL GOVERNMENTS AUDITOR-GENERAL REPORT 2021

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

INSTRUCTIONS FOR THE IMPLEMENTATION OF FINANCIAL AND OPERATIONAL AUTONOMY FOR THE OFFICES OF THE STATE AUDITOR-GENERAL AND THE AUDITOR-GENERAL FOR LOCAL GOVERNMENT AND THE PROVISIONS OF THE AUDIT LAW OF NASARAWA STATE.

This is to bring to your attention the following significant developments in the arrangements for the external audit of all public sector entities in Nasarawa State. In line with the State Audit Law of 2021.

In accordance with legislation, the two Audit Offices are henceforth stand alone and independent institutions with all financial, human, and material resources separated from the State Civil Service and the Local Government Service Commission.

…more

Nasarawa State Local Government Audited Financial State – 2019

TE GOVERNMENT, LOCAL GOVERNMENTS AUDITOR-GENERAL REPORT 2019

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 – 2019