Lack of Financial and administrative autonomy has been identified as a major factor affecting the conduct of performance audit by Supreme audit institutions.
This is according to speakers at the training of audit institutions at the subnational level in Abuja.
The speakers says performance audits have the potential to bring about positive change in the society and should be looked into.
A performance audit is an independent assessment of an entity’s operations to determine if specific programs or functions are working as intended, un order to achieve stated goals.
It helps to hold government officials accountable by assessing the economy, efficiency, and effectiveness of their performance.
In Nigeria, the state and local government levels are where the majority of citizens interact with government services on a daily basis but little or no performance audit is carried out.
Speakers at this training identify lack of financial and administrative autonomy as a major factor hampering the effectiveness of performance auditing especially in subnational level.
They seek for enough funding for auditor generals to seamlessly carry out performance audits.
This training which has auditors across five states of the country is aimed at equipping the auditors to be able to conduct performance audit across their states.
The Beneficiary states are Anambra, Delta, Ekiti, Kano and Yobe State.
