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The High Cost of Silence: Why President Tinubu Must Sign the Federal Audit Service Bill
The High Cost of Silence: Why President Tinubu Must Sign the Federal Audit Service Bill
By Paul Dasimeokuma
Nigeria currently manages a staggering ₦68.32 trillion budget through an audit framework that is effectively a colonial relic.
The Audit Ordinance of 1956, which remains the primary reference for federal audit reports, technically ceased to be part of Nigerian law in 1990 and is conspicuously absent from the 2004 Laws of the Federation of Nigeria (LFN).
This creates a legal lacuna, a dangerous, silent void where the nation’s financial watchdog is forced to bark using the authority of an obsolete law that has no place in a modern republic. As President Bola Ahmed Tinubu navigates the Renewed Hope agenda, the Federal Audit Service Bill, already passed by the National Assembly, represents a low-hanging fruit for structural reform that can no longer be ignored.
The current auditing function in Nigeria has devolved into a frustrating exercise in report writing without consequence. Under the present system, the Auditor-General for the Federation (AuGF) produces an annual report, which is then sent to the Public Accounts Committees (PACs) of the National Assembly.
The PACs conduct hearings, invite heads of agencies, and eventually produce their own recommendations. Yet, despite this high-level activity, the cycle of financial felonies and misdemeanors continues unabated.
Evidence shows that audit recommendations are treated with levity by Ministries, Departments, and Agencies (MDAs), and follow-ups are virtually non-existent despite clear Financial Regulations.
The result is a culture of impunity where the same infractions: unvouched expenditures, missing assets, and unremitted revenues—appear in reports decade after decade.
This Bill is the structural answer to this stagnation. It seeks to move Nigeria from a limited, department-based audit model to a modern Supreme Audit Institution (SAI) structure, consistent with global best practices. By transforming the office into a Service, the Bill ensures that auditing is a core pillar of national economic security.
The Bill provides for the establishment of an autonomous Federal Audit Service and a Federal Audit Board. This Board will fundamentally strengthen the independence of the AuGF, particularly concerning recruitment, promotion, and discipline.
Currently, the AuGF relies on the Federal Civil Service Commission for staffing, which often leads to a mismatch in specialised skills. An independent Board ensures the office is shielded from political interference and staffed by professionals answering only to the standards of their craft.
For the first time, the Bill explicitly empowers the AuGF with the power of the purse and the power of sanction. It authorises the AuGF to surcharge public officers for expenditures not duly brought into account and, more importantly, to withhold the emoluments of any person who refuses to reply to audit queries within 30 days. This closes the long-standing accountability gap where audit findings were merely advisory.
In the past, an MDA could simply ignore a query with no personal consequence. Under the new Bill, silence carries a direct financial penalty, providing the legal teeth necessary to compel compliance with financial discipline.
Beyond internal accountability, the Bill is a crucial signal to the international community.
Nigeria was successfully removed from the Financial Action Task Force (FATF) grey list in October 2025, a hard-won victory for the nation’s financial reputation. However, this victory must be protected. The FATF framework explicitly monitors audit oversight of public funds as part of its financial integrity assessments. Maintaining a 70-year-old framework that technically does not exist in our current laws risks signaling to global monitors that Nigeria’s anti-corruption reforms are superficial.
Similarly, the International Monetary Fund (IMF), in its June 2025 Article IV Consultation, called for strong expenditure management and transparent reporting. Assenting to this Bill is an act of economic diplomacy. It tells the World Bank and foreign investors that Nigeria is serious about the transparent implementation of its record-breaking budget.
It aligns the country with the Lima Declaration, which mandates that Supreme Audit Institutions must have the functional independence necessary to perform duties without executive overreach.
The reform window is rapidly closing. With the 2027 election cycle approaching, administrative bandwidth for such structural changes will contract. Transitioning from the 1956 framework and constituting the Federal Audit Board requires significant lead time.
Assent in 2026 gives this implementation a fighting chance to take root. President Tinubu has frequently spoken about the need for courage in governance. Signing the Federal Audit Service Bill is an act of such courage. Nigeria cannot build a 21st-century economy on 1950s paperwork. The time for the Audit Act is now.
Paul Dasimeokuma – Centre for Social Justice
The High Cost of Silence: Why President Tinubu Must Sign the Federal Audit Service Bill
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Notorious bandit commander Iliya Mai Rasha killed in Guga battle as death toll among attackers rises
Notorious bandit commander Iliya Mai Rasha killed in Guga battle as death toll among attackers rises
By Zagazola Makama
One of the notorious bandit commanders neutralised during Sunday’s fierce gun battle between security forces and armed bandits in Guga Village, Bakori Local Government Area of Katsina State, has been identified as Iliya Mai Rasha, a notorious criminal linked to several deadly attacks in Tsafe Local Government Area of Zamfara State.
Intelligence sources told Zagazola Makama that Mai Rasha was among the senior bandit commanders who joined the assault on Guga at the invitation of notorious kingpin Idi Abasu Aiki.
The sources said the attack, which occurred at about 5:40 p.m. on July 26, involved more than 200 heavily armed bandits drawn from criminal networks operating across Katsina and neighbouring Zamfara State.
However, a combined force of local hunters, the Katsina State Community Watch Corps (KSCWC), and troops of the Nigerian Army’s 17 Brigade mounted a coordinated response, engaging the attackers in a prolonged gun battle that forced them to retreat with heavy losses.
Security sources said more than 40 bandits were neutralised during the encounter, including at least eight senior commanders, while Idi Abasu Aiki reportedly sustained life-threatening gunshot wounds.
The killing of Iliya Mai Rasha is considered a significant operational success, as he had long been linked to violent attacks, kidnappings and other criminal activities in Tsafe and adjoining communities in Zamfara State.
The operation, according to the sources, has dealt a major blow to the criminal network operating across the Katsina–Zamfara axis, with follow-up clearance operations continuing to recover abandoned weapons and pursue fleeing bandits.
Five members of the hunters’ team were, however, killed during the operation after they were caught outside the frontline, highlighting the heavy sacrifice made by local security volunteers in defending their communities. Military authorities and the Katsina State Government have continued to commend the courage of the troops, hunters and community watch personnel who repelled the attack and restored calm to the affected area.
Notorious bandit commander Iliya Mai Rasha killed in Guga battle as death toll among attackers rises
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ICPC Pushes Fresh Anti-Corruption Reforms in Health, Education, Warns Against Weak Governance
ICPC Pushes Fresh Anti-Corruption Reforms in Health, Education, Warns Against Weak Governance
By: Michael Mike
The Independent Corrupt Practices and Other Related Offences Commission (ICPC) has intensified its preventive anti-corruption campaign, unveiling three follow-up assessment reports that expose lingering governance gaps in Nigeria’s health and education sectors while urging sweeping institutional reforms to strengthen accountability and service delivery.
The reports, presented in Abuja on Monday, reviewed the implementation of earlier anti-corruption recommendations issued to the National Health Insurance Authority (NHIA), the National Primary Health Care Development Agency (NPHCDA), the Universal Basic Education Commission (UBEC) and selected State Universal Basic Education Boards (SUBEBs).
Speaking at the presentation, ICPC Chairman, Dr. Musa Aliyu (SAN), said the exercise underscored the Commission’s growing emphasis on preventing corruption by strengthening institutional systems rather than relying solely on prosecutions.

Aliyu explained that the Commission’s mandate under the Corrupt Practices and Other Related Offences Act empowers it to identify vulnerabilities within public institutions and recommend reforms capable of preventing corruption before it occurs.
He said the follow-up assessments measured the extent to which previous recommendations had been implemented, identified areas of progress, highlighted unresolved weaknesses and proposed further reforms to improve institutional performance.
“The value of system studies and corruption risk assessments lies not merely in producing reports but in implementing their recommendations. Their true impact is measured by improvements in governance, accountability, transparency, operational efficiency and service delivery,” he said.
According to him, the reviews were not designed to apportion blame but to encourage continuous institutional improvement and reinforce accountability across government agencies.
Aliyu noted that the NHIA, NPHCDA and UBEC were selected because of their strategic roles in delivering essential healthcare and education services to millions of Nigerians, stressing that stronger governance in the agencies would help safeguard public funds, improve service delivery and restore public confidence in government institutions.
While acknowledging that the institutions had implemented several recommendations from previous assessments, he maintained that significant reforms were still required.
He commended the leadership of the agencies for the progress recorded and urged them to sustain the reform momentum by implementing outstanding recommendations.
“The fight against corruption cannot be won through enforcement alone. Sustainable success depends on building resilient institutions with transparent systems, robust internal controls, effective oversight mechanisms and a culture of accountability,” Aliyu said.
He reaffirmed the Commission’s commitment to collaborating with Ministries, Departments and Agencies (MDAs), oversight institutions, development partners and civil society organisations to ensure effective implementation and monitoring of the recommendations.
Aliyu also acknowledged the support of the European Union-backed Rule of Law and Anti-Corruption (RoLAC II) Programme and the Centre for Social Justice (CSJ), which partnered with the Commission on the review process.
Earlier, the Lead Director of the Centre for Social Justice (CSJ), Eze Onyekpere, warned that corruption risk assessments would have little impact unless their recommendations translated into measurable institutional reforms.
He explained that the reviews formed part of the European Union-supported Rule of Law and Anti-Corruption Programme II aimed at strengthening Nigeria’s anti-corruption processes at both national and sub-national levels.
Onyekpere identified persistent corruption risks across the health and education sectors, including leakages in health insurance payments, diversion of medicines and vaccines, ghost workers in primary healthcare facilities, fraudulent enrolment practices, procurement irregularities, abandoned school projects and weak oversight of public funds.
He described corruption risk assessments as critical diagnostic tools that enable governments to detect and address systemic weaknesses before they undermine public service delivery.
“Our collective responsibility is to ensure that NHIA resources provide quality healthcare to beneficiaries, that medicines and vaccines reach intended patients, and that UBEC funds translate into better classrooms, improved learning outcomes and a brighter future for Nigerian children,” he said.
Onyekpere advocated wider deployment of digital governance systems, including integrated platforms that would allow citizens to monitor health insurance enrolment, primary healthcare services and education projects in real time.
He also recommended the institutionalisation of end-to-end electronic procurement, stronger whistleblower protection, improved staff welfare and capacity building, enhanced independent oversight mechanisms and greater deployment of technology to reduce human discretion in public administration.
Also speaking, Chairman of the Federal Civil Service Commission, Prof. Tunji Olaopa, said corruption prevention through institutional reforms offers a more sustainable solution than relying exclusively on law enforcement.
He commended the ICPC for prioritising system reviews and integrity plans, noting that transparent governance structures remain the strongest defence against corruption.
Olaopa urged public institutions to embrace technology-driven governance, transparent recruitment, conflict-of-interest declarations, stronger internal audit systems and ethical leadership, while challenging government agencies to move beyond mere compliance and institutionalise continuous reforms that promote prudent management of public resources.
The latest ICPC reports come amid increasing calls for public sector reforms as concerns grow over leakages, inefficiency and weak accountability in critical sectors responsible for healthcare and education delivery across the country.
ICPC Pushes Fresh Anti-Corruption Reforms in Health, Education, Warns Against Weak Governance
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ECOWAS Sounds Alarm as 90% of West Africa’s Economy Remains Informal
ECOWAS Sounds Alarm as 90% of West Africa’s Economy Remains Informal
…Parliament pushes sweeping reforms to unlock MSMEs, create jobs, tackle insecurity
By: Michael Mike
The Economic Community of West African States (ECOWAS) Parliament has raised concern over the dominance of the informal sector in West Africa, warning that nearly 90 per cent of economic activities and at least 60 per cent of the region’s workforce remain outside the formal economy, a situation lawmakers said is undermining economic growth, job creation and regional competitiveness.
The parliament on Monday called for far-reaching policy reforms to formalise and strengthen Micro, Small and Medium Enterprises (MSMEs), describing the sector as central to achieving economic transformation, reducing poverty and addressing insecurity across the sub-region.

The warning came at the opening of a Joint Committee meeting of the ECOWAS Parliament in Cotonou, Republic of Benin, where lawmakers, policy experts, private sector operators and development partners began deliberations on strategies to integrate millions of informal businesses into the formal economy.
Delivering the opening remarks on behalf of the Joint Committee on Industry and Private Sector, Macroeconomic Policy and Economic Research, Administration, Finance and Budget, and Public Accounts, Co-Chairperson, Hon. Alhagie Darbo said the statistics reflected both the entrepreneurial resilience of West Africans and the failure of existing policies to support business growth.
According to him, while MSMEs remain the backbone of local economies by creating jobs, driving innovation, promoting entrepreneurship, empowering women and youths and facilitating cross-border trade, the overwhelming majority continue to operate informally, preventing them from accessing finance, technology, markets, business support services and legal protection.
“It is estimated that the informal sector accounts for nearly 90 per cent of economic activities and employs not less than 60 per cent of our labour force across member states,” Darbo said.
“While this demonstrates the entrepreneurial spirit of our people, it also highlights the urgent need to create enabling policies that encourage formalisation, improve productivity and integrate MSMEs into regional and continental value chains.”
He stressed that formalising small businesses was no longer just an economic objective but a strategic necessity for poverty reduction, sustainable development and regional integration.
Darbo urged ECOWAS member states to dismantle barriers limiting the growth of MSMEs through harmonised policies, improved access to finance, digital transformation, stronger productive capacity and greater participation in regional value chains under both the ECOWAS Trade Liberalisation Scheme (ETLS) and the African Continental Free Trade Area (AfCFTA).
He noted that the objectives align with ECOWAS Vision 2050, the regional bloc’s long-term development agenda aimed at building a peaceful, prosperous and fully integrated West Africa driven by inclusive economic growth.
Declaring the meeting open, Speaker of the ECOWAS Parliament, Hon. Hadja Memounatou Ibrahima, represented by Second Deputy Speaker Hon. Adjaratou Coulibaly, linked economic empowerment to the region’s growing security challenges.
She argued that expanding opportunities for women and young people through thriving MSMEs would help reduce unemployment and address some of the underlying drivers of insecurity confronting several ECOWAS member states.
According to her, empowering citizens to participate meaningfully in economic activities is one of the most effective long-term strategies for promoting peace and stability in the region.
The committee is expected to produce recommendations for consideration by ECOWAS institutions and member states, with the aim of creating a more business-friendly environment capable of accelerating industrialisation, boosting intra-African trade and making West African economies more globally competitive.
MSMEs account for more than 90 per cent of businesses in many African countries and are recognised as the largest source of employment outside government. Despite their importance, many operate in the informal economy because of burdensome regulations, multiple taxation, inadequate infrastructure, limited access to affordable finance and weak institutional support.
The challenge has become more pressing as ECOWAS intensifies efforts to deepen regional integration through the ECOWAS Trade Liberalisation Scheme and the African Continental Free Trade Area, both of which require competitive and formalised businesses capable of participating in cross-border commerce.
Economic experts have repeatedly argued that bringing more businesses into the formal sector would expand government revenues, improve access to credit, strengthen productivity and position West Africa to compete more effectively in the global economy.
ECOWAS Sounds Alarm as 90% of West Africa’s Economy Remains Informal
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