CHAPTER ONE

1.1     BACKGROUND OF THE STUDY

          There is need for acceptable accountability of the money spent by various government establishments. This has resulted in federal government establishment of Audit Department in both the federal and state governments as provided.

          The duty of the Audit department is to report on the accounts stewardship rendered by the public officer section 118 subsection 2 of the 1979 constitution provides that the public accounts of a state and officers courts and authorities of the state including all persons and bodies established by law entrusted with collection and administration of public reported by the director of audit and for that purpose the director of audit or any person authorized by him on his behalf shall have access to all books records and returns and other documents relating to those accounts.

          The study focuses attention on how well or not Enugu State Audit Department conducted their activities in response to section 118 of the 1979 constitution of the federal republic at Nigeria.

          To appreciate whether the Audit Department of Enugu State performs its constitutional responsibility efficiently and effectively, it becomes necessary to determine or examine the effectiveness of the Brief History of Enugu State Audit Department.

          Before the enactment of Audit law of 1958 and prior the creation of Eastern Region of Nigeria the audit of government accounts was controlled by the Director of Audit not as it is now addressed or called, that is Auditor – General.

          In 1956 the Audit law as enacted, known as audit ordinance of 1956. Chapter 13 of the laws of Eastern Nigeria 1963 give the government of the then eastern Nigeria the power and authority t establish an Audit Department. The Audit Department was headed by the “Director of Audit”. Direct of Audit here means the Director of Audit for the Region establishment by section 61 of the constitution of Eastern Region.