Section 125, Constitution of the Federal Republic of Nigeria
The Office of the Delta State Auditor General is an independent public institution established pursuant to Section 125 of the 1999 Constitution of the Federal Republic of Nigeria (as amended) and empowered by the Delta State Audit Law.
Under this supreme constitutional provision, the Auditor General has the unfettered mandate to audit the public accounts of all ministries, extra-ministerial departments, courts, statutory corporations, commissions, and all persons or bodies entrusted with the receipt, custody, or disbursement of public funds in Delta State.
The Auditor General submits annual statutory reports directly to the Delta State House of Assembly, which refers them to the Public Accounts Committee (PAC) for legislative hearings and public accountability review.
Our Vision
To be a world-class, technologically modern, and independent supreme audit institution that commands public trust, safeguards public wealth, and accelerates transparent governance in Delta State.
Our Mission
To deliver objective, rigorous, and timely statutory audit services that promote fiscal discipline, evaluate value for money, and hold public institutions accountable for the prudent management of Delta State resources.
Core Values
- Independence: Free from executive or external influence.
- Integrity: Unyielding ethical standards in all appraisals.
- Professionalism: Adherence to ISSAI standards.
- Transparency: Open access to public audit findings.
Compliance with Global Auditing Frameworks
Our audit methodologies are calibrated to the rigorous benchmarks established by the International Organization of Supreme Audit Institutions (INTOSAI) through the International Standards of Supreme Audit Institutions (ISSAI) and International Public Sector Accounting Standards (IPSAS Accrual Basis).
Verification of completeness, fair presentation, and legal compliance of consolidated annual state financial statements.
Auditing major capital outlays, municipal works, and procurement cycles to eliminate waste and verify delivery.