The office is established to examine accounts under section 123 (3) of the Constitution of the F R of Nig (Promulgation) decree No 12 of 1989 which states as follows;

I. There shall be an Auditor-General for the Local Government who shall be appointed by the Governor on the recommendation of the State Civil Service Commission subject to the ratification of the House of Assembly.

II. The public account of a Local Government and of all offices of the Local Government and all offices of the Local Government including Local Government Education Authorities, Local Government Staff Pension Board and Local Government jointly owned Parastatals such as Ibadan Local Government Properties shall be audited by the Auditor-General for Local Government who shall submit his report to the House of Assembly ...Read more