The AdvoKC Foundation has renewed its call on President Bola Tinubu to assent to the Federal Audit Service Bill, saying the delay is weakening efforts to improve public financial oversight in Nigeria.
The Foundation said its latest appeal followed a new international assessment that highlighted weaknesses in Nigeria’s fiscal transparency and audit independence.
According to AdvoKC, the United States Department of State’s 2026 Fiscal Transparency Report, which assessed the 2025 calendar year, found that Nigeria failed to meet the minimum fiscal transparency standard for the second consecutive year.
The assessment covered 139 governments and the Palestinian Authority, with 73 meeting the required standard.
AdvoKC said the findings were consistent with concerns previously raised by the International Monetary Fund (IMF) about Nigeria’s public financial management and the need for stronger independent oversight.
The Foundation said the Auditor-General currently does not have full control over important aspects of the office’s operations, including budget allocation, release of funds and personnel management.
It explained that the Budget Office of the Federation determines the audit office’s budget allocation, while the Ministry of Finance controls the release of funds. The Federal Civil Service Commission is responsible for the recruitment, promotion and discipline of its personnel.
According to AdvoKC, the Federal Audit Service Bill is designed to address these challenges by giving the audit institution greater financial and administrative independence.
The Foundation also cited disclosures by lawmakers in February that only four per cent of the Auditor-General’s approved 2025 capital allocation had been released.
It said the limited funding meant the Auditor-General’s office could audit only five of Nigeria’s about 100 foreign missions during the period.
AdvoKC Project Director, Habib Sheidu, said the latest findings had strengthened the case the Foundation first presented to the Presidency in July.
“When we wrote to the Presidency in July, we made the case on the numbers alone,” Sheidu said.
“Two months on, the numbers have been joined by a second international verdict, by the Auditor-General’s own account of what it cannot do without funding it doesn’t control, and by a former Vice President turning this into a campaign issue.”
The Foundation said the US assessment and other international reviews were conducted independently and using different methods, but all raised concerns about Nigeria’s public financial management and independent oversight systems.
AdvoKC urged President Tinubu to assent to the Federal Audit Service Bill without further delay.
It also called for the Federal Audit Board to be constituted within 90 days of assent, a clear timeline for appointing the Director-General of the Federal Audit Service, and the publication of a simple explanation of the law to help citizens monitor its implementation.
The Foundation said it would continue to monitor the Bill and the Presidency’s response, stressing that its passage by both chambers of the National Assembly should be followed by implementation rather than further delay.
