Performance audit will guarantee sustainable development, says Ikuforiji

Adeyemi Ikuforiji, speaker, Lagos State House of Assembly, says a paradigm shift of focus from the conventional ‘voucher and receipt’ auditing system by auditors to auditing of performance of government plans, policies and programmes will engender the much needed development and the expected infrastructural growth for the citizenry.

The speaker’s position comes as Helen Deile, the state auditor-general, has called on both the executive and the legislative arms of government in Lagos to be committed to the full implementation of the Lagos Audit Law 2011, which declared financial autonomy for the office of the auditor-general.

Both spoke at the annual auditors’ retreat which ended in Lagos weekend, with the theme, ‘Performance Audit: Tool for Accountability and Transparency in Governance’. Represented by Bolaji Ayinla, chairman, House Committee on Public Accounts, Ikuforiji insisted that it was only through an effective performance audit that the impact and the essence of auditors could be felt among members of the public beyond mere paper work calculations.

He added that the demand for accountability, transparency and good governance necessitated the passage of the Lagos State Audit Law, 2011 to effectively position auditors in the state public service for excellence service delivery. He urged the auditors to be true representatives of the society by ensuring good governance through compliance and strict adherence to the provisions of the state audit law.

Deile, who also decried the inadequate audit manpower in Lagos, decried that the office of the auditor-general of the state still operates within what she described as “budget envelope”.

She explained that the theme of the retreat was informed by the resolve of her office to explore the new paradigm shift from the traditional financial or regularity audit to the nascent area of knowledge termed performance audit which places emphasis on economy, efficiency and effectiveness, equity and ethics with the overall objective tailored towards promoting physical development and judicious utilisation of public funds.

The auditor general called on the state House of Assembly for a continual synergy that will ensure that the statutory audit reports are given the necessary attention it deserves by imposing proper sanctions on any erring MDA so as to serve as a deterrent and thereby institutionalising proper accountability in government funds.

Other speakers at the event charged auditors to uphold the tenet of integrity, display high level of confidence always and also develop a sense of individualistic independence.