Funding Shortfalls Limit Audit of Nigeria’s Foreign Missions to Five

By Oluwakemi Kindness

Nigeria’s Auditor-General says funding shortfalls limited the audit of foreign missions to just five in 2025, raising concerns over oversight of public spending abroad.

Auditor-General, Shaakaa Chira, stated this during the 2026 budget defence of the Office of the Auditor-General for the Federation (OAuGF) before the House of Representatives Public Accounts Committee (PAC) on Wednesday.

Presenting an overview of the Office’s 2025 budget performance, the Chira, told lawmakers that poor release of approved funds adversely affected operations and created significant gaps in the execution of the Office’s constitutional mandate.

According to him, the OAuGF was only able to audit five of Nigeria’s foreign missions last year due to lack of funds.

He added that the Office is currently owing rent in some overseas locations and is facing acute personnel shortages, further limiting its operational reach.

Chira disclosed that although N653m was appropriated for the audit of foreign missions in 2025, only N371m was expended, leaving an outstanding balance of N282m, which represents about 56 per cent of the amount released.

He said the shortfall constrained the scope of audits that could be carried out.

He also revealed that the Office proposed a budget of N3.4bn for the audit of foreign missions in 2026, but was given a budget ceiling of just N633.8m by the Budget Office, which he said falls far below operational requirements.

The Auditor-General further informed the Committee that only four per cent of the Office’s capital allocation was released in 2025, a development he said significantly impaired its ability to carry out nationwide and overseas audit activities.

While reviewing the proposed N15.88bn allocation to the OAuGF in the 2026 budget, members of the Committee observed that the figure represents approximately 0.027 per cent of the N58.4tn Federal Government budget for the year. They described the allocation as grossly inadequate, given the Office’s responsibility to audit over 1,000 ministries, departments and agencies, as well as government-funded institutions.

Speaking during the session, Chairman of the Committee, Bamidele Salam, said it is unrealistic to expect the Auditor-General’s Office to effectively scrutinize a proposed expenditure of N58.4tn with such limited funding. He noted that Nigeria operates about 100 foreign missions worldwide, yet only five were audited in 2025 due to budgetary constraints.

Salam said the Office of the Auditor-General is the only institution in the public finance chain specifically recognised in the Constitution under Section 85, yet it continues to receive allocations that do not reflect the scale of its responsibilities.

He warned that weakening oversight institutions through inadequate funding ultimately undermines transparency and accountability in public financial management, and contributes to the persistence of corruption in the country.

The Committee urged the Federal Government and relevant stakeholders to prioritise adequate appropriation and ensure full and timely release of funds to the Office of the Auditor-General for the Federation, in order to strengthen oversight, prevent waste and mismanagement of public resources, and promote value for money in government spending.