To express opinion whether proper books of accounts/records are kept
To express opinion whether public money is collected as and when due
To express opinion whether public money collected are properly accounted for
To express opinion whether public money expended is on goods and services enjoyed by the local
To express opinion whether all rules, regulations and appropriation act are complied with
To submit the audited report to the State House of Assembly and cause the report to be considered by the Public Accounts Committee of the House (Ref. Local Government Law 2001)