PROCLAMATION NO. 1251/2021
SINGLE AUDIT PROCLAMATION ISSUED TO ELIMINATE REPEAT AUDIT
WHERE AS, it has been provided in Article 94 (2) of the Constitution that the Federal Government shall have the power to audit and inspect emergency grant rehabilitation and development assistance and loans as well as subsidy grants by Federal Government to states;
WHERE AS, this power of the Federal Government of auditing or causing to be audited accounts involving Federal grant and subsidy to States were given to the Office of Federal Auditor General as per Article 16 of Proclamation 982/2016 as amended by proclamation number 1146/2019 ;
WHERE AS, on the other hand, the offices of the Regional Auditors General were also mandated in their establishment proclamation to Audit all accounts proclaimed in the annual budget of their respective regions;
WHERE AS, this power granted to Audit Offices at various levels has resulted in the possibility of one account being audited by both offices of the Federal and Regional Auditors General and thereby causing audits duplication;
WHERE AS, this duplication has put an immense pressure on auditee’s and unnecessary cost incurred as a result of time and human resource invested for similar work duplication ;
NOW, THEREFORE, to eliminate this duplication and ensure Audits are carried out under uniform practices and procedures throughout the country, this proclamation of Single Audit which eliminates duplication of external audit has been issued as per Article 55(1) of the Constitution.