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  • 2022, Borno, Public Finance Management, Subnational

Public Finance Management in 2022

Legal Framework

BORNO HEAD OF SERVICE CIRCULAR ON IMPLEMENTATION OF AUDIT LAW

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BORNO STATE AUDITOR LAW 2021

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Financial Autonomy
Administrative Autonomy
Evidence of Performance Audit
Implementation of Audit Recommendation
Not Operational
Not Activated
None
Unavailable
Approved Budget Size
Total Revenue
Total Expenditure
162.7bn
248.4bn
143.4bn
Accountability GapsRecommendations

Inadequacy and ineffective implementation of the legal framework

The Executive, House of Assembly and the Office of the Auditor-General should work collaboratively to remedy inadequacies in the legal framework and implement the audit law effectively

Lack of transparency

The Supreme Audit Institution, Office of Accountant-General and other actors should ensure accountability documents such as audit reports and citizens' accountability reports are published online and timeously

Poor participation mechanism

The Office of the Auditor-General and Public Accounts Committee should proactively involve civic and media actors in the audit process.

Oversight needs improvement

The Public Accounts Committee should discharge its Constitutional responsibilities on reports of the Auditor-General diligently.
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