Official State Portal
Home Audit Reports News & Bulletins Media Gallery Contact the Office
Home / About Us / The Auditor General
Constitutional Fiduciary Guardian • Section 125 CFRN

Office of The Auditor General

Meet Mr. Emasogbe Matthew Oghene, Chief Audit Executive of Delta State, steering the independent assurance of public finances, institutional accountability, and constitutional reporting.

Executive Statement to the Citizens of Delta State
“The constitutional mandate of the Auditor General is an inviolable covenant with the people. Our duty is neither partisan nor bureaucratic—we stand firmly as the independent shield of the public treasury, ensuring every public naira allocated for the welfare, infrastructure, and progress of Delta State is scrupulously accounted for.”
Mr. Emasogbe Matthew Oghene
Auditor General of Delta State • Chief Audit Executive
Mr. Emasogbe Matthew Oghene - Auditor General of Delta State
Incumbent Auditor General

Mr. Emasogbe Matthew Oghene

FCA, MBA, CNA

Auditor General (State), Delta State Government

Statutory Office: State Auditor General
Jurisdiction: Delta State, Nigeria
Authority: Sec. 125, 1999 CFRN
Secretariat: Audit House, Asaba
Executive Biography & Profile

A Career Dedicated to Public Integrity, Fiduciary Rigor, and Financial Assurance

Mr. Emasogbe Matthew Oghene serves as the Auditor General of Delta State, functioning as the Chief Audit Executive and supreme independent assurance officer of the State Government. Appointed in accordance with constitutional provisions and confirmed by the Delta State House of Assembly, he brings decades of distinguished public sector accounting, forensic audit administration, and financial governance experience to the office.

A seasoned professional, Mr. Emasogbe is a distinguished Fellow of the Institute of Chartered Accountants of Nigeria (FCA), a member of the Association of National Accountants of Nigeria (CNA), and holds a Master of Business Administration (MBA) with specialization in financial management. His career is characterized by an unwavering commitment to international public sector accounting standards (IPSAS) and the deployment of contemporary risk-based auditing methodologies.

Prior to assuming the role of State Auditor General, Mr. Emasogbe served in pivotal senior administrative capacities across various state directorates, including Ministerial Accounts, Parastatal Audits, and Special Inquiries. His leadership was instrumental in positioning Delta State among top-performing subnational entities under the World Bank-assisted State Fiscal Transparency, Accountability and Sustainability (SFTAS) program, ensuring rigorous compliance with statutory financial reporting timelines.

Under his administration, the Office of the Delta State Auditor General has undergone sweeping digital modernization, culminating in the deployment of the sovereign AuditGen Zero-Load Portal and automated Grievance Redress Mechanisms (GRM) that provide citizens, researchers, and civil society with unhindered access to public financial audit evidence.

Key Areas of Executive Expertise
IPSAS Accrual Financial Reporting Forensic Investigation & Anti-Corruption Audits Public Expenditure Oversight Subnational SFTAS & SABER Frameworks Statutory Legislative Reporting
Constitutional Architecture

Section 125, Constitution of the Federal Republic of Nigeria 1999

The legal foundation conferring autonomy, investigative breadth, and statutory immunity to the Auditor General.

01

Statutory Scope & Universal Audit

Section 125(2) mandates the Auditor General to audit the public accounts of all officers, courts, ministries, departments, and parastatals of the Delta State Government without exception.

02

Unrestricted Access to Records

Section 125(4) empowers the Auditor General or authorized representatives to inspect all books, records, returns, and payment vouchers across all state-funded institutions.

03

Constitutional Independence

Section 125(6) guarantees that in the exercise of his constitutional functions, the Auditor General is not subject to the direction or control of any other authority or person.

Modernization Blueprint

Strategic Pillars of the Auditor General's Administration

Guiding institutional transformation across Delta State public audit oversight.

Pillar I
Digital Audit Transformation

Transitioning from manual sampling to automated, data-driven audit analytics and online public disclosures.

Pillar II
Timely Statutory Disclosures

Ensuring annual certified financial statements are laid before the Delta State House of Assembly within constitutional timelines.

Pillar III
Citizen Engagement & GRM

Enabling real-time citizen grievance redress and whistleblower reporting via integrated WhatsApp live chat desks.

Pillar IV
Capacity & Integrity Culture

Continuous professional development, ethical recertification, and forensic capacity building for all state audit officers.

Access Published Audit Reports

Download officially laid and signed financial audit statements for Delta State, including IPSAS compliance documents.