(1) There shall be an Auditor-General for each State
who shall be appointed in accordance with the provisions of
section 126 of this Constitution.
(2) The public accounts of a State and of all offices and
courts of the State shall be audited by the Auditor-General
for the State who shall submit his reports to the House
of Assembly of the State concerned, and for that purpose
the Auditor-General or any person authorised by him in that
behalf shall have access to all the books, records, returns
and other documents relating to those accounts.
(3) Nothing in subsection (2) of this section shall be
construed as authorising the Auditor-General to audit the
accounts of or appoint auditors for government statutory
corporations, commissions, authorities, agencies, including
all persons and bodies established by Law by the Auditor-General
shall -
(a) provide such bodies with -
(i) a list of auditors qualified to be appointed
by them as external auditors and from which the bodies
shall appoint their external auditors, and
(ii) a guideline on the level of fees to be paid to
external auditors; and
(b) comment on their annual accounts and auditor's report
thereon.
(4) The Auditor-General for the State shall have power
to conduct periodic checks of all government statutory corporations,
commissions, authorities, agencies, including all persons
and bodies established by a law of the House of Assembly
of the State.
(5) The Auditor-General for a State shall, within ninety
days of receipt of the Accountant-General's financial statement
and annual accounts of the State, submit his report to the
House of Assembly of the State and the House shall cause
the report to be considered by a committee of the House
responsible for public accounts.
(6) In the exercise of his functions under this Constitution,
the Auditor-General for a State shall not be subject to
the direction or control of any other authority or person.
126.
(1) The Auditor-General for a State shall be appointed
by the Governor of the State on the recommendation of the
State Civil Service Commission subject to confirmation by
the House of Assembly of the State.
(2) The power to appoint persons to act in the office of
the Auditor-General for a State shall vest in the Governor.
(3) Except with the sanction of a resolution of the House
of Assembly of a State, no person shall act in the office
of the Auditor-General for a State for a period exceeding
six months.
127.
