The Office of the State Auditor-General is an independent, permanent and non-political support Agency of the State legislative body established to assist in legislative oversight responsibilities regarding the House of Assembly’s control over public funds.

The Office of the State Auditor-General is as spread on the ground as any other large Government Ministry. Though the Office is an external audit by definition, it nonetheless maintains perpetual presence in all Ministries and Extra-Ministerial Establishments through the Resident Auditors System. For auditing courts, secondary schools and effective coverage of all revenue points in the State, the Office has established Three (3) Branches each in the Three (3) Senatorial Districts in the State.


  • The functions of the Office of State Auditor-General are derived from the principal duties and responsibilities of the Auditor-General himself as provided under section 125 of the Constitution of the Federal Republic of Nigeria 1999 and the Public Administration Law of Ogun State of Nigeria 2006.
  • Statutorily, the Office is responsible for the audit of public accounts of the State including all offices and courts and subsequent reporting of findings and observations together with comments thereon, if any, to establishment concerned for appropriate action.
  • The Auditor-General is required to submit an annual report on the work of his Office and on accounts of the State Government prepared and submitted to him by the Accountant-General as well as his comments on the audited accounts to the State House of Assembly
  • The Auditor-General is also required to review and comment on the auditors’ report on the State statutory bodies, authorities or companies and include his comments in the annual report to the House of Assembly.
  • The Office is also empowered to provide list of auditors qualified to be appointed as external auditors by Government Statutory Agencies;
  • Conducting periodic checks on the Statutory Agencies and of all Government Bodies established by an Act of the Ogun State House of Assembly.

Block A, New Secretariat Complex, Oke-Mosan, Abeokuta, Ogun State.



Mr. S.B Olubanjo(FCNA)

PHONE: 08037233178






Planning, Research & Statistics


Mr. O.R Onabajo(CNA)





  • The functions of this Department shall include:
    1. Co-ordinating of plans and programmes of the office;
    2. Determining interface between Departments/Jobs;
    • Preparing Publications, Journals and Newsletters;
    1. Undertaking research activities on modern auditing methods and reporting;
    2. Preparing and co-ordinating annual work-plan of the office;
    3. Investigating re-curing operating problems for management action;
    • Production of quarterly, annual and other periodic reports for the Auditor-General Office;
    • Responsible for the custody of records and information sources to the office;
    1. Co-ordinating activities leading to and arising from PAC sessions;
    2. Liaising with International Audit Organisations and Supreme Audit Institutions;Data management;
    3. Maintenance of reports and archives;
    • Liaising with Federal Government Statistical Departments;
    • Assisting in Project Monitoring;
    • Assisting in preparing inputs into the Annual Report of the Auditor-General;
    1. Vetting the numerous queries raised by all units of the Office residents at the various MDAs;
    • Examination of the responses to queries by all MDAs;
    • Attendance at the PAC sessions of the House of Assembly;
    • Publishing of the Annual Report of the Auditor-General for the State;
    • Follow-up on the resolutions of the PAC of the House of Assembly;
    1. Drafting paragraphs from observations not satisfactorily answered
    • Secretariat of Ministries Tenders Board.
    • Performing other duties that may be assigned.

Department of Ministerial Audit


Mr. A.A Towolawi(ACA)

PHONE: 08035853787



    1. The audit of the state Government’s Expenditure Accounts by     examination of its books of accounts and records maintained by Ministries and Extra Ministerial Departments and writing of Audit Inspection Report on the Accounts.
    2. Examination of Annual Appropriation Accounts prepared and submitted by Ministries, Departments and Agencies and writing of Audit Certification on the Accounts.
    • Auditing of Transcripts and Reconciliation Statements.
    1. Auditing of Revenue and Payment Vouchers and other Financial Transactions.
    2. Scrutiny of contracts and review of expenditure incurred on various projects and programmes as well as physical monitoring.
    3. Control oversight of acquisition, maintenance & disposal of Asset and Inventories.
    • Treatment of cases of losses of funds and stores arising from Audit Inspection carried out on various Government Offices.
    • The Ministries Department also carries out any other ad-hoc duties that may be assigned/given to it by the State Auditor-General.
    1. Examination and auditing of financial statements presented by the State Accountant-General.
    2. Auditing of State Accounts
    3. Auditing of the Self-Accounting Departments of the State Treasury Office, that is, Audit of    the Overheads, Salary etc.
    • Auditing of Consolidated Revenue fund (CRF) and Treasury Cash Offices (TCOs).
    • Auditing of Loans, Investment and Public Debts.
    • Auditing of Advances

Department of Parastatals, Revenue & Stores Audit


Mr. N.O Abdul(ACA)




The Parastatals, Revenue & Stores Audit is an Extra-Ministerial Audit Department. There are two key Divisions in this department:

  1. Boards and Corporations
  2. Revenue and Stores Audit

Boards and Corporations

The Boards and Corporations is solely responsible for carrying out the duties assigned to the Auditor-General by Section 126 (3) & (4) of the Constitution of the Federal Republic of Nigeria, 1999. These duties include the following:

  • Provide list of auditors qualified to be appointed as external auditors by Government Statutory Agencies;
  • Guide on the level of fees to be paid to the external auditors;
  • Comment on the annual accounts and the external auditor’s reports thereon; and
  • Conduct periodic checks on the Statutory Agencies and of all Government Bodies established by an Act of the National Assembly.

In addition to these, other tasks are as enumerated hereunder:

  • Vetting of the annual accounts of Parastatals;
  • Registration of Audit Firms;
  • Officers of the Department represent the Auditor-General in Public Accounts Committee (PAC) Sessions when reports of any of the Parastatals are to be discussed.

Documents required to be presented before registering as external auditor/consultant:

  • Registration of firm with Corporate Affairs Commission
  • Practicing License (Certificate)
  • Professional Certificate (ICAN or ANAN)
  • Tax Clearance Certificate of one of the firm’s partner
  • Firm’s seal.

Revenue and Stores Audit

Revenue Division was established in the Auditor-General’s Office primarily to ensure:

  • Timely collection of revenue due to the Government.
  • That amounts due are actually collected.
  • That what is collected is properly accounted for in accordance with financial regulations and other extant rules.

In order to achieve these objectives the following Branches were created.

  1. Abeokuta Revenue Audit Branch: for the audit of all revenue Offices in the Ogun Central Senatorial District of the State and Internal Revenue Service’s Headquarters and Tax Offices.
  2. Ijebu-Ode Revenue Audit Branch: for the audit of revenue in Ogun East Senatorial District and the Tax Offices of the State.
  • Ilaro Revenue Audit Branch: audit of all revenue in Ogun West Senatorial District and the Tax Offices in the State.

These Branches are expected to audit the computation and assessment of Withholding Tax, Pay As You Earn (PAYE) and other Road Taxes expected to be paid by the companies and individuals residing in the State.  In doing this, the staff are expected to visit IRS, Large Tax Office in their branches, examine all the relevant files of each company and individual to ascertain the correctness of the assessment and Best of Judgment (BOJ) used.

Department of Schools Accounts Audit


Mr. A.B Adetona(HND, BSC, FCA)

PHONE:08033462266, 08099779911



The major functions of Administration and Supplies Department of Office of the Auditor-General include:

  1. Recruitment of Junior Staff after obtaining approval from Office of the Head of Civil Service of the Federation.
  2. Documentation of newly recruited officers from State Civil Service.
  3. Opening of Records of Service for newly recruited officers and updating of their Records accordingly.
  4. Promotion (both Junior and Senior staff).
    1. Sorting out names of officers due for promotions
    2. Writing of briefs for promotion interview all staff.
    3. Compiling and writing of briefs for upgrading and conversion of staff with additional qualifications.
    4. Verification of certificates with relevant institutions
    5. Collection and scoring of APER forms during promotion interviews
    6. Preparation of salary progression/placement
  5. Liaising with state branch offices of this Office for the collation of personnel matters; bio data; and other activities relating to Human Resources affairs.
  6. Discipline: Handling disciplinary matters of both Senior and Junior staff;
  7. Processing of Gratuity and pension.
    1. Preparing list of staff due for retirement annually;
    2. Issuing letters of Acceptance of retirement to retiring staff;
    3. Handling the problems of staff in respect of pensions and gratuities with the Office of Head of Civil Service and State pensions.
    4. Relating with the Pension fund administrators and Staff Retirement saving account and other related issues;
    5. Keeping of registers for deceased officers
    6. Keeping of registers for retirees
  8. Preparation of Annual Manpower Budget and defending it at the Office of the Head of the Civil Service;
  9. Posting of officers and handling welfare matters;
  • Attending to circulars sent for the attention of Head of Admin and Human Resources Department.
    1. Writing of official letters to other organizations.
    2. Preparation of introduction letters to Banks and other organizations on behalf of staffs.
    3. Acceptance of Industrial Training (IT) students and the engagement of National Youth Service Corps (NYSC) members.
  • Maintenance and updating of confidential files.
  • Processing of leave matters.
    1. Processing of Change of Names and Next-of-kin (NOK) matters
    2. Processing of Gazetting of First and Confirmation of Appointments.
  • Liaison with other MDAs for collection of letter, Circulars and other official documents.
  • The Head of Admin. And Supplies also function as:
    1. Secretary/Member of the Senior Staff Committees
    2. The Chairman of the Junior Staff Committee; both Local and Headquarters;
    3. Member of Management Committee
  • Maintenance and updating of Nominal Roll.

Department of Administration and Supplies


Mr A.A Ajetunmobi





  1. Ensuring compliance with Financial Regulations and the Accounting Code by all staff;
  2. Ensuring adequate supervision of the disbursement of funds and proper monitoring and accounting for revenue;
  • Husbanding the financial resources of the Office;
  1. Ensuring that all internal controls are in place in the Management of the finances of the Office;
  2. Advising the Accounting Officer on all financial matters, the Financial Regulations and other Treasury and Finance Circulars;
  3. Maintaining proper accounting records such as books of accounts, Main and Subsidiary Ledgers;
  • Ensuring prompt rendition of all statutory returns e.g. consolidated Accounts (Monthly Transcript), Bank Reconciliation Statements, Revenue and Expenditure Returns as prescribed in the Financial Regulations;
  • Liaising with the Accountant-General from time to time when in doubt in the interpretation of the provisions of the Financial Regulations and other Treasury Circulars;
  1. Compiling and defending the budget proposals of the Office; and
  2. Ensuring the existence of an effective Audit Query unit/section to promptly deal with all queries from internal audit Unit, Inspectorate Department, and Office of the Accountant-General