Analyst Insight

The governor, two Calabar auditors and a stalemate!

June 19, 2023422 views0 comments

BY CHIDO NWAKANMA  

Chido Nwakanma is a communication strategist, journalist and journalism educator with extensive experience in IMC and strong interest in developing humanity. He can be contacted at chido@brandhaus.ng and via SMS on +234 (0) 803 723 1111; (0) 812 647 4335

Six days into his office as the governor of Cross Rivers State, Mr Bassey Otu made proclamations reminiscent of the “with immediate effect” era of the military. He instructed the chairman of the Cross River State Civil Service Commission to fire the state’s auditor-general and the auditor of local governments. As Nigerians would exclaim, it was “Just like that”.

However, the duo would not allow the governor to get away with flagrant disregard for their offices and persons.

Mr John Odey, auditor-general, and Mrs Franka Inok, auditor of the state’s local governments, fired back a riposte to the Civil Service Commission that affirmed that the governor lacked such powers. They defied the governor’s directive that they must retire immediately. Media reports indicate that they still report to their offices.

A matter of constitutional significance is unfolding in Calabar, Cross Rivers State, that should interest every Nigerian citizen. Civil society organisations, including legal and media bodies focusing on accountability and due process, should focus on the unfolding development. It also concerns the rights and duties of appointees in critical sectors deemed independent.

In their letter, Odey and Inok educated the Civil Service Commission and the Governor that their services last until their legal retirement age of 65 or after 35 years. They cited the civil service rules.

Vanguard reports that in their letter titled, “Re: Notice to Vacate Office,” with reference number CRS/AGLG/81/Vol 11/565, they said: “We wish to bring to your notice Section 127 of the 1999 Constitution and Section 42 of the Cross River State Audit Law Number 2021 as amended, regarding the removal from office of the Auditor General.”

Vanguard quoted a lawyer who justified the governor’s action by citing Section 11 of the constitution, which he claimed gives governors powers to hire and fire all and sundry. Barrister Eteng Okposin stated: “The governor of a state is charged with the execution of state laws alongside the responsibility of state executive officers, regulatory officers, and judicial officers subject to the approval of the House of Assembly and can sack, dismiss, or terminate the appointment of any official without consulting the State House of Assembly except those democratically elected.”

Is the lawyer correct? Other lawyers will speak to the issue. `However, the matter is more severe than only lawyers can tackle.

FrontFoot Media Initiative, an NGO, commenced in 2022 a series of workshops to draw attention to the imperative of audit reporting by the Nigerian media and the significance, roles and powers of the audit office and the auditor general of the federation and the states. FrontFoot held workshops in Benin and Awka and a roundtable for editors in Lagos. It plans another workshop in Abuja on 6-7 July and an editors’ roundtable.

Syndicated columnist across several platforms and former editor of ThisWeek and Editorial Page Editor of The Guardian, Sonala Olumhense, stated the fact.  “Auditors are independent servants of the Nigerian constitution and report only to the People”. According to the 1999 Nigerian constitution

  • Governors can appoint but cannot remove Auditors-General.

  • Auditors-General serve until retirement or death.

The powers of the auditor general derive from the Constitution. It assigns different powers and responsibilities to the Executive, Legislature, and bodies created under them. Each relevant part contains “Powers and Control over Public Funds.”  Sections 125, 126 and 127 spell out the “powers and control over public funds” for accountability.   Mr `Olumhense drew out six highlights.

  1. The Governor appoints but does not control the Auditor General.

The Auditor-General of a State is appointed by the Governor on the recommendation of the State Civil Service Commission and confirmed by the House of Assembly. The Auditor-General is not accountable to the governor or supervised by the governor or any other authority.

  1. The Auditor General audits the public accounts of the State and all offices and courts of the State within ninety days of receiving the accountant-general’s financial statement and annual accounts of the State, and in turn, submits his reports to the House of Assembly for the consideration of the committee responsible for public accounts.

  2. The Auditor-General has the authority to undertake periodic checks of all government statutory corporations, commissions, authorities, and agencies, including all persons and bodies established by any law of the House of Assembly of that State.

  3. The governor has the authority to appoint persons to act in the office of the Auditor-General. Still, such an acting capacity is only legal for six months. The governor cannot unilaterally remove a duly appointed Auditor-General unless that follows the intervention of two-thirds of the membership of the House of Assembly asking for such action on such constitutional grounds as the inability to discharge the functions of his office or misconduct.

  4. The Auditor-General cannot be removed from office before the legal retirement age except in such circumstances as an inability to discharge the functions of his office or for misconduct.

  5. In summary, “the Auditor-General is responsible only to the People through the House of Assembly and, once appointed, can remain in office until he retires or dies. That makes him a powerful, independent institution and servant of the Constitution.”

The Cross River case contemplates that of Mr Vincent Azie, former acting Auditor General of Nigeria whom President Olusegun Obasanjo casually dismissed in the early days of this Fourth Republic. Azie’s offence was carrying out a thorough audit that indicted all arms of the government for many offences against the country’s public finances. He then committed the procedural error of publishing the damning report without passing it through the National Assembly, which was also complicit in dereliction.

As a journalist informed me while preparing to write this article, “Azie was so traumatised by his experience that he relocated abroad, specifically [to the] UK.”

Since then, auditors in the Nigerian public service have walked on eggshells. Dr Emenike Ezinando, Permanent Secretary in the Anambra State Ministry of Finance, submitted at the Awka Audit Reporting Workshop, “Is it possible for an Auditor General to function expectedly without basic independence, requisite autonomy and above all the backing of a committed and independent legislature? Perhaps this explains the emerging trend of some of our Auditors-General turning significant pages of their Annual Reports into inaugural addresses”.

Public sector auditing is vital because it verifies financial accounts and statements, detects fraud and errors and prevents the same. It is a crucial tool for accountability. Add compliance, deterrence, and insight.

The Calabar Auditors versus Executive Governor matter should compel a national interrogation of our audit practices and the tradition of new men in power unilaterally dismissing persons appropriately appointed into offices. The debate should include strengthening the auditor-general across the 36 states, given their role in fostering accountability.

Dear fellow citizens, let us go to Calabar.

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