Office of the State Auditor-General

The Office of State Auditor- General is an independent entity whose existence, powers and responsibilities are provided for under the 1999 Constitution of the Federal Republic of Nigeria. This Charter reflects on the roles and responsibilities of the Office of the State Auditor-General [OSAG] and sets standards of services that can be expected when dealing with us. It reflects our commitment for Superior Quality Audit Service Delivery. It explains how and where to get more information on our services and It explains the feedback procedure and how to make a complaint, if you are not satisfied with our services.


– The Charter provides adequate information on the best use of public funds and the value derived thereon.

– It increases the understanding of our clients on the need to ensure accountability, efficiency, effectiveness and economy in the use of public resources.

– It ensures compliance with extant laws, standards and best practices.

– It provides information on our roles as strategic partners to our Clients.


To be a role model in Public Sector Auditing providing objective and reliable information for good governance.


Sustaining public confidence by providing quality audit services delivered by skilled, ethical and highly motivated staff


Core values were adopted from the values enunciated as standard of best practices by umbrella professional body [INTOSAI] and are articulated as stated below:

  • Integrity
  • Independence
  • Objectivity
  • Impartiality
  • Political neutrality
  • Confidentiality
  • Competence
  • Professional development
  • Transparency
  • Accountability

· Leadership


(i) Directorate of Finance and Administration

(ii) Directorate of Government Accounts

(iii) Directorate of Parastatals

(iv) Directorate of Quality Control & Advisory Services

(v) Directorate of Forensics

(vi) Directorate of Health & Education

(vii) Directorate of Systems Audit

(viii) Accounts Department

(ix) Research and Development Unit

(x) Internal Audit Unit

(xi) Public Affairs Unit.

(xii)Information Communication Technology

(XIII) Procurement Unit

(xiv) Planning and Statistics


  1. Mr. Femi. Ogunlana

Service Delivery Director

Tel: 08037278530

Email: [email protected]

  1. Mrs. Temple T. T.

Service Improvement Officer

Tel: 08023361940

Email: [email protected]