Auditor-General For Local Governments
To be an outstanding model in public sector auditing, providing objective and reliable information for good governance.
“To offer a dynamic audit institution that supports accountability, openness and responsible use of public resources, with a staff of highly motivated, ethical, competent and efficient individuals whose actions and results are in line with international best practices for good governance”.
Mission:
Earning and maintaining confidence by providing quality audit services, delivered by skilled, efficient, ethical and highly motivated workforce.
“To offer top-notch auditing services to our stakeholders so as to engender confidence that public funds are being utilized for the welfare and advancement of the populace”.
1. Audit of Public Accounts: This involves conducting audits of the financial accounts of the sixteen (16) Local Government Councils, their parastatals, Local Government Education Authorities, traditional councils, and Local Council Development Areas (LCDAs). These audits ensure adherence to proper accounting practices and compliance with financial regulations;
2. Audit of Local Government Funds: Auditing Local Government funds held in government establishments to form an opinion on the accuracy and fairness status of submitted financial statements and its compliance with existing rules;
3. Performance Audits: These audits assess the operational economy, efficiency and effectiveness of Local Government activities, ensuring that public resources are utilized optimally;
4. Revenue Accountability: The Office ensures that all revenues accruing to Local Governments and their parastatals are properly accounted for and judiciously expended, in line with legal and regulatory framework;
5. Project and Programme Evaluation: Evaluating government projects, programmes, and services to determine the extent to which they have achieved their intended objectives and delivered value for money in a cost effective manner;
6. Account Maintenance: Ensuring the proper keeping and maintenance of necessary books of accounts;
7. Reporting to State House of Assembly: Submitting timely audit reports to the State House of Assembly for consideration by the Public Accounts Committee (PAC);
8. Investigation of Irregularities: Investigating allegations of fraud, waste, and abuse in Local Governments/LCDAs and recommending preventive measures; and
9. Recommendations for Improvement: Providing recommendations to enhance government operations, policies, and procedures.
The overarching objective of the activities of the Office of the Auditor-General for Local Governments is to provide independent and objective assurances to Local Government officials, taxpayers, and other stakeholders that Local Governments (LGs) and Local Council Development Areas (LCDAs) operate with transparency, accountability, and ethical standards.
Guiding Principles
The office operates and is guided by core values such as integrity, independence, objectivity, impartiality, confidentiality, professional development, transparency, and accountability, in line with the International Organization of Supreme Audit Institutions (INTOSAI) Standards.
- Auditing the public accounts of all Local Government Councils and their Parastatals in the State.
- Auditing of all persons and or bodies entrusted with public funds of the Local Governments.
- Submission of timely reports on audited accounts to the State House of Assembly for the consideration of Public Accounts Committee (PAC) of the House of Assembly.
- Conducting Performance Audit on Local Governments to determine and ensure effectiveness, efficiency and economy of such Local Governments.
- Ensuring that all revenue accruing to the Local Governments and their Parastatals are accounted for and well expended.
- Ensure that all necessary books of accounts are kept and maintained as required.
| PRINCIPAL OFFICERS IN THE OFFICE | ||
| S/N | NAME | DESIGNATION |
| 1 | Dr. (Mrs.) OKE Iyadunni Victoria | Auditor-General. |
| 2 | Mr. ADEOLU Ademola Clement | Deputy Auditor-General (Administration). |
| 3 | Mr. FASAKIN Akinola Julius | Deputy Auditor-General (Operations). |
| 4 | Mr. ADEDARA Olugbenga Sunday | Director, Aramoko Zone. |
| 5 | Mr. DUDUYEGBE Simeon Sunday | Director, Ido Zone. |
| 6 | Mr. ATURAMU Rufus Idowu | Director, Ikole Zone. |
| 7 | Mr. FAWEYA Oluyemi Benjamin | Director, Administration/Special Accounts. |
| 8 | Mr. OSASONA Idowu Adeyemi | Director, Ikere Zone. |
| 9 | Mrs. GABSON Funmilayo Foluke | Deputy Director, Ido Zone. |
| 10 | Mr. ONILEOWO Ayodeji Kolawole | Deputy Director, Ikere Zone. |
| 11 | Mrs. AWOLUSI Adekemi Enitan | Deputy Director, Ikole Zone. |
| 12 | Mr. JIMOH Musa | Deputy Director, Aramoke Zone |
| 13 | Mr. FAMUYIDE Kolade Ayoola | Deputy Director, Administration/Special Accounts. |
| 14 | Mr. OGIDIOLU Johnson Adeniyi | Accountant. |
- The Public Accounts of the sixteen (16) Local Governments and four (4) Agencies in the State.
- The Public Accounts of twenty two (22) Local Council Development Areas in the State.
- The Public Accounts of the sixteen (16) Local Government Education Authorities in the State.
- The Accounts of all the Traditional Councils in the State.
| S/N | NAME | DESIGNATION | PERIOD |
| 1 | Mr. Enoch Taye Osuntokun | Auditor-General | 1st Oct. 1996 – 31st Aug. 2003. |
| 2 | Mr. Clement Akintoye Abe | Auditor-General | 1st Sept. 2003 – 31st Dec. 2005. |
| 3 | Mr. Noah Kola Olanipekun | Auditor-General | 2nd Feb. 2006 – 30th Sept. 2009. |
| 4 | Mr. Julius Oludare Adebiyi | Most Snr Director of Audit | 1st Oct. 2009 – 21st Jun. 2011 |
| 5 | Mr. Adebayo Richard Ade-Ojo, mni. | Auditor-General | 22nd Jun. 2011 – 24th Dec. 2019 |
| 6 | Mr. Alfred Kayode Fasakin | Auditor-General | 7th Jan. 2020 – 24th Nov. 2022 |