Lagos lawyer Femi Falana (SAN), has given the auditor-general of the federation till March 17 to audit the accounts of the federation and those of offices and courts.
He said he would begin proceedings against the auditor-general if he failed to meet his demand.
“Take notice that if you fail or refuse to accede to our demand on or before March 17, we shall not hesitate to initiate legal proceedings against your office at the Federal High Court with a view to compelling you to carry out your constitutional duties,” Falana said.
The ultimatum was contained in a letter dated March 7, titled: “Re: Request For Audit of the Federation” and addressed to the auditor-general of the federation.
He was responding to an earlier letter of the auditor-general dated February 19, on the same issue in which he (the Auditor-General) cited constitutional impediments as reasons for his inability to audit the federation accounts.
The Lagos lawyer declined to accept the explanations given by the Office of the Auditor-General and his claim that “there have been some ethical and professional threats working against the capability of the OAuGF to carry out the SAI’s mandates for which an audit Bill is before the National Assembly.”
He reminded him that his request for the audit of the federation account was necessitated by the controversy generated by the allegation credited to the suspended Governor of the Central Bank, Mr. Sanusi Lamido Sanusi, to the effect that the Nigeria National Petroleum Corporation (NNPC) failed to remit the $49.8 billion or $12 billion or $20 billion to the federation account.
Falana argued that unlike the accountant-general of the federation, the constitution provides for the function of the auditor-general of the federation and it is in Section 85(2) of the constitution.
It reads: “The public accounts of the federation and of all offices and courts of the federation shall be audited and reported on by the auditor-general, who shall submit his report to the National Assembly.
“The subsection is so clear as to what finances the auditor-general can audit and they are the public accounts of the federation and of all offices and courts of the federation.”
The Lagos lawyer said 20 well trained workers from the Office of the Auditor-General are conducting periodic checks of the accounts of the NNPC.
“In view of the binding duty on the Federal Government to promote transparency and accountability, your office ought to publish the report of such periodic cheques of the NNPC. If you are not inclined to make the report public, we shall apply for a certified true copy under the Freedom of Information Act.
“In the light of the foregoing, you will agree with us that if you had discharged your aforesaid constitutional duties outlined in Section 85 of the Constitution, the alleged withholding of huge funds from the federation account by the NNPC would have been detected by your office.
“Notwithstanding the dereliction of duty, which has been blamed on ethical and professional threats, we are compelled to reiterate our request for the audit of the federation accounts without any further delay,” he said.
The activist advised the auditor-general to study the Supreme Court judgment in the case of Attorney-General of Abia State v Attorney-General of the Federation (2006) 16 NWLR ( Pt 1005) 265 to guide him in the performance of his duties.
“Although the Senate usurped the functions of your office by embarking on the audit of the accounts of the federation, it discovered in the course of the exercise that it does not have the expertise for the audit. It therefore resolved that the accounts of the NNPC be subjected to a forensic audit.
“You have since informed the National Assembly that your office is not required by law to audit the NNPC accounts. However, by virtue of Section 85 of the Constitution, the office of the Auditor-General is required to approve external auditors for the NNPC and comment on their reports. In addition, your office is under a constitutional duty to conduct periodic checks of the NNPC accounts,” Falana said. (0)
Audit federation account or face the law - Falana tells auditor-general
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