Two Commonwealth Watchdogs
| Author | R.O.F. Ola |
| DOI | 10.1177/002085237904500105 |
| Date | 01 March 1979 |
| Published date | 01 March 1979 |
| Subject Matter | Articles |
Two Commonwealth Watchdogs :
A Comparative Study of the Evolution and Position
of the Auditors-General of Nigeria and Canada
by
Dr. R. O. F. OLA,
Department of Public Administration,
Faculty of Administration,
University of Ife
Introduction
budgetary system. This is to say that there
is an adoption of the principle of an annual
Within the Commonwealth of Nations, a
budget which is prepared by the executive,
number of institutions, political and administra-
approved by the legislature (where there is one)
tive, originally borrowed from Britain, have
or the supreme authority of the country before
survived and become established parts of the
expenditure can be made. This principle
political and administrative cultures of the
includes the existence of a representative of the
Commonwealth nations. Others over the years
legislature (or if it does not exist, of the nation
have been tried, found inappropriate, and
at large) to scrutinize the receipts and expendi-
rejected. In a number of Commonwealth
tures and to report on them. The officer who
countries, for example, Parliament or the par-
is put in charge of this is, in the Common-
liamentary system, regular elections, two or
wealth, referred to as the Auditor-General. He
multi-party system, have disappeared.
On
ensures public financial accountability. This
the other hand, in practically all the Common-
is not to say that the office exists only in
wealth nations a number of institutions have
Commonwealth countries. Indeed all over the
survived. For example, the judiciary, the
world, national functionaries exist in various
educational system and the modem civil service
forms to ensure financial accountability. For
have continued to flourish.
One of the finan-
example, outside the Commonwealth, officers
cial functionaries of the modem civil service
of comparable stature with the Commonwealth
that has been established and has operated in
Auditor-General and who are in charge of
practically all Commonwealth nations is the
similar functions, exist in Austria, Israel and
Auditor-General. This paper examines the
South Africa. In France, the office operates
evolution of the office in two Commonwealth
as a judicial body, whilst in the Federal Repu-
countries and looks into the present functions
blic of Germany as well as the Netherlands the
and practices of the two offices.
responsibility is shared among several members
The choice of Nigeria and Canada is deli-
comprising a board (1).
berate.
For one thing Nigeria is a fast growing
and a leading developing Commonwealth
Evolution in Nigeria
country. The size of its bureaucracy has
In
continued
considering the origin and evolution of
to grow especially with the estab-
the office in
lishment of the nineteen states structure in the
Nigeria and Canada, it is pertinent
to note that whilst Nigeria as a political entity
country in 1976. In Canada we see an older
came into existence in
relatively stable
1914, the nucleus of
country which has continued
Canada had evolved
in the practice of parliamentary
by 1867. In each
government
country
the
and has taken other ideals from Britain.
origin of the office is older than the
These, it might be said, have
particular federation.
now become a
part of its culture. Thus in the first (Nigeria)
In Nigeria the first mention of a public
we see a country still struggling to accom-
auditor dates back to 1888. No doubt in
modate an administrative culture whilst in the
charge of the colonial office accounts (Lagos
second (Canada) we see another that can be
had been ceded to the British since 1861), it
said to have fully accepted it.
was part of the United Kingdom’s Comptroller
and Auditor-General’s office.
The situation
The Budgetary System
(1) Report of the Independent Review Committee on
All over the Commonwealth, financial
the office of the Auditor-General of Canada, (Ottawa,
administration is based on the principle of the
Information Canada, 1975), pp. 129-130.
36
continued in this way till 1910. In that year
The Canadian Development
a completely separate organisation responsible
As mentioned above and
for colonial audits
as in Nigeria, the
was set up in London. The
office in Lagos
origin of the institution of the Canadian
was then transferred under its
Auditor-General
direct control (2). It
predated the Canadian con-
was this colonial audit
federation.
After the British
office that
conquest of 1763,
gave birth to the present Auditor-
full executive
General’s office.
power was vested in the
Governor. Public money was paid out on his
Two other milestones
warrant (5). At the time, the Receiver-
are worthy of note in
the evolution of the office in this
General examined the warrant
country. In
(pre-audit
1956, the Audit Act, the first
function) before
statutory
making the payment. In
authority of its
1795, a new
type in this country,
development came into being in
was
the control of
published. It provided for
public expenditure. In that
a Director of Audit
who was to take charge of the audit office on
year, an Inspector-General was appointed. His
chief
the achievement of internal self-government
duty was to check the accounts of the
(which
Receiver-General, ensuring that no more than
was to come the following year). He
the approved Governor’s warrants went out of
was to satisfy himself that :
---
the national purse. In effect what happened
&dquo;
All reasonable precautions have been taken
was
that the Inspector-General gradually
to safeguard the collections of Federal public
superseded the...
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