The House of Representatives on Wednesday, the 11th of February, 2026, sounded the alarm over what it termed persistent underfunding of the Office of the Auditor-General for the Federation (OAuGF), cautioning that inadequate financing could erode Nigeria’s anti-corruption framework and weaken transparency in public spending.
The issue came up during the Office’s 2026 budget defence at the National Assembly Complex in Abuja before the House Public Accounts Committee led by Mr Bamidele Salam.
In its review of the proposed N15.88bn allocation for the 2026 fiscal year, the committee observed that the amount accounts for only about 0.027 per cent of the N58.47tn Federal Government budget. Lawmakers argued that such a provision falls far short of what is required for an institution constitutionally mandated to audit more than 1,000 Ministries, Departments and Agencies (MDAs), including government-funded bodies nationwide.
Salam maintained that it is impractical to expect the Auditor-General’s Office to effectively examine a proposed N58.47tn expenditure envelope with limited financial backing. He revealed that funding shortages in prior years meant the Office could audit just five of Nigeria’s roughly 100 foreign missions.
The lawmaker from Osun State also noted that in the 2025 fiscal year, only four per cent of the capital allocation to the Office was released, a situation he said severely restricted its operational efficiency.
Details of the 2026 proposal indicate that N5.3bn is allocated for personnel costs, N5.6bn for overhead expenses, and N4.8bn for capital projects.
Members of the committee pointed to global standards set by the International Organisation of Supreme Audit Institutions, which stress that supreme audit bodies must be guaranteed sufficient, independent and secure funding to discharge their mandates without undue interference. They emphasised the need for budgetary autonomy, adding that audit institutions ideally should forward their budget proposals directly to the legislature or an appropriate parliamentary committee to preserve independence.
“This is associated with weak institutions, which have contributed to the corruption ravaging our country,” Salam stated.
The committee subsequently called on the Federal Government and other relevant authorities to “prioritise adequate appropriation and full release of funds to the Office of the Auditor-General for the Federation to enhance its capacity to perform its constitutional mandate effectively and proactively prevent corruption, waste, and mismanagement of public resources.”
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Established under Section 85 of the 1999 Constitution (as amended), the Office of the Auditor-General for the Federation is empowered to audit and report on the public accounts of the Federation, including all federal offices and courts.
Despite this critical mandate, the Office has for years grappled with financial and operational limitations. Observers note that repeated budget cuts, delayed fund releases and insufficient capital provisions have hindered its ability to conduct timely audits, adopt modern auditing tools and strengthen professional capacity.
Accountability advocates argue that continued underfunding of the nation’s supreme audit institution weakens oversight at a time when federal spending is expanding significantly.
With the proposed N58.47tn 2026 budget ranking among the largest in Nigeria’s history, analysts warn that without improved funding and enhanced institutional independence, the fight against corruption and efforts to enforce fiscal discipline may remain severely constrained.