This research project was initiated to appraise the audit of government establishment problems and prospects, using Enugu State Audit Department as a case study. As are all know, auditing is a way through which the assets of the individual are safeguarded. The problem of this Audit or its functions and role in government establishment in Enugu State cannot be overemphasized.

          In order to collect the necessary data, the researcher used both primary and secondary data. The primary data involved the use of questionnaire, interview (oral) and discussions. While the secondary data were collected using the books written from the authors and expert in the topic of the research.

          Some of the problems that were found to militate against an effective auditing administration of the government establishment include lack of enabling authority, inability to enforce audit reports.

          To overcome the above mentioned problems, some recommendations were proffered that ameliorate the problem of audit of government establishment and show its prospective situation.


Title Page 

Approval Page 



Table of Content 

List of Tables 




1.1 Background of the Study 

1.2 Statement of Problem 

1.3 Objective of the Study 

1.4 Scope of the Study  

1.5 Research Questions 

1.6 Significance of the Study 

1.7 Definition of Terms 



2.1 Summary of Related Literature  



3.1 Research Design 

3.2 Area of the Study 

3.3 Population of the Study 

3.4 Sample and Sampling Technique 

3.5 Instrument for the Data Collection 

3.6 Reliability and Validity

3.7 Method of Data Collection 

3.9 Method of Data Analysis 



4.2 Summary of Results and Findings 



5.1 Discussion of the Result 

5.2 Conclusions

5.3 Implications of the Results 

5.4 Recommendations 

5.5Limitation of the Study




4.1 Summary of personal data supplied by respondent

4.2 Summary of response to the questionnaire relating to the research questions 

4.3 Table showing the extent to which state audit department has helped in protection of protection of public property 

4.4 The extent of compliance to financial regulation by the public servants. 

4.5 The analysis of problems encountered by auditors in the course of their duty. 

4.6 Limitation of the study 



There is need for acceptable accountability of the money spent by various government establishments. This has resulted in federal government establishment of Audit Department in both the federal and state governments as provided. 

The duty of the Audit department is to report on the accounts stewardship rendered by the public officer section 118 subsection 2 of the 1979 constitution provides that the public accounts of a state and officers courts and authorities of the state including all persons and bodies established by law entrusted with collection and administration of public reported by the director of audit and for that purpose the director of audit or any person authorized by him on his behalf shall have access to all books records and returns and other documents relating to those accounts.

The study focuses attention on how well or not Enugu State Audit Department conducted their activities in response to section 118 of the 1979 constitution of the federal republic at Nigeria. 

To appreciate whether the Audit Department of Enugu State performs its constitutional responsibility efficiently and effectively, it becomes necessary to determine or examine the effectiveness of the Brief History of Enugu State Audit Department.

Before the enactment of Audit law of 1958 and prior the creation of Eastern Region of Nigeria the audit of government accounts was controlled by the Director of Audit not as it is now addressed or called, that is Auditor – General.

In 1956 the Audit law as enacted, known as audit ordinance of 1956. Chapter 13 of the laws of Eastern Nigeria 1963 give the government of the then eastern Nigeria the power and authority t establish an Audit Department. The Audit Department was headed by the “Director of Audit”. Direct of Audit here means the Director of Audit for the Region establishment by section 61 of the constitution of Eastern Region. 

The Director of Audit was charged with the duties and responsibilities of collecting the accounts of Governments signed by the Account-General for the Region and examine the accounts. The accounts must show the true /fully the financial position of the Government of Eastern Nigeria on the last day of such financial year. 

Such accounts shall include: -

a. An abstract account of receipt and payments;

b. A statement of assets and liabilities;

c. Statements of revenue and expenditure by sub-heads; and 

d. Such other statements as the minister my from time to time requires. 

After the examinations, the Director of Audit will then present the audit account with the Report from the Director of Auditor to the Legislative Arms of the Region’s Government. 

With the creation of Anambra State by the then Murtala Ramat Muhammed Government of 1975 out the formal Eastern Region the formal Eastern Nigerian Audit Department was then addressed as the Anambra State Audit Department, which their duties and responsibilities was still derived from the provisions of chapter 13 of Eastern Nigerian constitution. 

During the Democratic Era of 1979 a constitution was drafted for the federation which provided for the Audit – General of a state to be appointed the governor of such state. This was provided in section 118 of 1979 constitution. 

The present Enugu state Audit Department came into existence with the creation of Enugu State out of the old Anambra State. The Audt Department came into existence early in August 1991, changed with the duty of examine the accounts of Enugu State government. The Audit Department is now headed by the Auditor – General of Enugu State. 

Their duties, powers and responsibilities are derived from section 125 of the constitution of Nigeria 1999 audit function through the analysis of audit. Carried out on government establishments and the opinions of those that audited the accounts. This will include whether they always audit accounts rendered by other government establishments, and finally the impression of the general public about the audit function. 


There have been the problems at delays in auditing the accounts of government minister and non-ministerial departments. A particular case was the eleven years accumulated unaudited accounts of the former Anambra State as revealed by the Audit.

The audit department after the creation of states in august 1991 the audit document the audit document could not resolve how to audit the area of accounts of the new state after the creation.

Consequently, the poor accountability in the public service in the state is a problem which had originated from the former Anambra State had been blamed on the ineffective manner with which the late Audit Department had performed its constitutional duties. The effects of these delays manifests when the auditing is actually done. The reasons being that some key public offices who are likely to give useful information or to whom audit queries might be addressed to would have left, either by reasons of retirements, a better job vital document destroyed are eve death. 

The continuous accumulation of unedited accounts of government brings about poor accountability, poor record – keeping, fraud, embezzlement, forgery and other vices. 


In the light of the above, the research aims at looking at the impact and significant of audit function in government establishments and then identify the causes of its ineffectiveness or effectiveness. This study also aims at analyzing the following; 

a. The roles played by the Audit Department in the protection of public funds and properly. 

b. The extent of compliance with the financials by persons or authorities entrusted with that responsibility. 

c. The extent to which fraud, misappropriation and embezzlement of public fund have persisted in the service. 

d. The delays in carrying out audit of the government accounts (ministries and parastatals).


The scope of this study is to know how well Enugu State Audit Department had discharged its duties. 

The delimitation focuses on the techniques used and their short coming.


In view of the points made in the statement of problem above, one may ask the following questions:

a. Are the officers of the audit department qualified for their jobs? 

b. Is the audit department helpful in the protection of public funds and property? 

c. The officers in the ministries, other parastatals comply with the financial regulations in their duties. 

d. What problems does the audit encounter in the course of their duties? 


This research is very important to individuals, government, and to the researcher as well. 

As a researcher, it has exposed me to efficiency auditing procedures and problems in governmental establishment. 

To government, the out come of this research is of great help in reducing fraud through proper auditing. 

To general public, it helps to reduce fraud if auditing procedures recommended is strictly followed by various establishments.


a. Accountability: is a measure of how productivity, the civil servants are the result derived from resources and funds invested and extents of success made from the projects embarked upon by the government. 

b. Auditor General: Is the officer responsible under the constitution of the federation for the audit of the accounts of all accounting officers an all persons entrusted with the collect receipts, custody, and issue or payment of federal public money, or with the receipt, custody, issue, sales, transfer or delivery of any stamps securities, stores or other property of the federation ad for the certificate on the Annual / Accounts of that government. 

c. Accounting: Who upon receiving an appointment or acting appointment or a permanent secretary or head of an extra ministerial department. 

d. Sub-Accounting Officer: An officer who is entrusted with the receipt custody and disbursement of public money and who required to deep one of accounts as may be prescribed by the Accountant General. 

e. Revenue Collector; Means an officer other than a officer receipt or license book for the regular collection of some particular forms of revenue and who is required to keep a cash book. 

f. The federal pay officers: Means an officers in-charge of a federal pay office in a state who is entrusted with the receipts, custody and disbursement of public money and who is required to keep on of the recognized cash books the transaction in which are subsequently embodied by the accounts rendered by the Accountant -General. 

g. Self Accounting unit: Where the ministry or department has been constituted a self-accounting unit, the accounting officer as defined in FR. 103 is changed, in relation to that unit with the instillation and maintenance of a proper system of accounts subject to general supervision of Accountant - General.  

h. Surprise inspection of Accounts: The Account-General will form time to time cause surprise inspections to be made of the accounts of any of the officers.

i. Power: This is the Auditor General in the exercise of his duties under the ordinance provided that the Auditor-General, may be call upon and state officer to furnish forth with any explanation or information with which he may require in order to enable him discharge his duties. 

j. Industry: Useful hard-work. 

k. Tack: “Tack” means skillfulness in handling a difficult situation with going offences to the people involved 



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