By Williams Akpabio
As part of its constitutional provisions as enshrined in 1999 constitution of the Federal Republic of Nigeria (as altered), and the standing order of the House of Assembly (Seventh edition), the Akwa Ibom State House of Assembly Committee on Public Account on Wednesday embarked on oversight tour to the Office of the Accountant of the State and the Office of the Auditor General for Local Governments.
Leading the delegation, the Committee Chairman Hon. Eric Akpan, member representing Nsit Ibom State Constituency averred that the essence of the on-the-spot assessment of his committee as recognized by the constitution was to acquaint and familiarize with the workings of its supervising MDA’s and however assured the MDA’s that the committee will not hesitate to look into any challenge(s) which may hinder effective service delivery.
At the office of the Accountant General of the State, the Accountant General Pastor Uwem Andrew Essien, the Deputy Accountant General – Mrs. Emem George and his entire team were on hand to received the committee.

In his address, the committee helmsman commended the Accountant General (AG) for timely submission of the Annual Financial Statement of Akwa Ibom State Government for the year ended 31st December, 2023 to the office of the State Auditor-General in line with Sec. 19 & 20 of Akwa Ibom State Audit law 2021 ( as amended)
Hon. Akpan further avowed that AG being the State Accounting Officer for the receipts and payments saddled with the responsibilities of General Supervision of State Account and preparation of Accrual Based IPSAS Financial statement and ensuring that records are maintained observed that presently it’s through the commitment of the AG, that the narrative has changed about Akwa Ibom rating by FAAC Sub Committee on IPSAS implementation in Nigeria as against its 35% rating in 2020 which was below average and was not palatable.
To this, the committee reflected on some areas of concern by the state Auditor-General in respect of account of Akwa Ibom State of Nigeria for the year ended 31st December, 2023 thus:-
Delays and resistance by some heads of MDA’s in granting the State Auditor-General timely access to books and records in contravention of the provision of section (14) of the AKS Audit Law 2021 (as altered) and section 125(5) of the 1999 Constitution of the Federal Republic of Nigeria (as amended);
Others include Non Preparation and submission by some MDA’s of their appropriation Accounts to the Office of the State Auditor-General as required by section 19(5) of AKS Audit Law 2021 (as amended); Poor preparation of Payment Vouchers without supporting documents in accordance with Chapter 6 of AKS Financial Regulation 2003; Non retirement of Special Imprest received and the absence of Audit Committee in MDA’s as required by section 21 of AKS Audit Law 2021 (as amended)

Highlighting the flaws, the committee urged the AG to issue internal memo to MDA’s calling for a complete renovation of mentality and attitude towards official assignment and urgently inaugurate Audit Recommendation Implementation Committee (ARICO) to take effect from 1st June, 2023.
On this regards, The State Account General (AG) Pastor Uwem Andrew Essien commended the proactivity of the committee for the visit and however promised to comply with the committee’s recommendations.
in his earlier remark, Essien disclosed that the office of the AG is a large Extra-ministerial Department comprising of nine (9) Depts. three (3) Units, and 31 Sub treasury with a total manpower of 756 staff, He pleaded with the committee to extend its supervision to 31 Sub treasuries as some are in a terrible stage of dilapidation and workers are at risk.
At the Office of the Auditor General for Local Government, the Permanent Secretary and Auditor General for Local Government, Mr. Emaeyak Nyong Akpan and his team were on ground to welcome the committee,
The committee generally frowned at the working environment of Auditor General for Local Government said it’s disheartening and unbelievable to niche;
in his remarks, the committee chairman Hon. Eric Akpan during the interface observed that the financial statement of the 31 local Government Council’s of the state for the year ended 31st December, 2023 falled below the National Standard requirements of IPSAS accrual Based Accounting framework approved by FEC on 28th July, 2010.

He also draw attention of the Auditor General to the provisions in section 11(4) of the AKS Audit Law 2021 (as altered) which stipulated that “the Auditor -General for Local Government shall within three (3) months from the date of receipt of account from the chairman of a Local Government Council, submit his report to the state House of Assembly”
Consequently, the committee recommended that “any local government council that fail or refuse to comply with the migration process from cash-Based to Accrual-Based IPSAS should face sanctioned by you for non-compliance” Hon. Akpan said.
Earlier in his address, the Permanent Secretary and Auditor -General for Local government Mr. Emaeyak Nyong Akpan expressed his pleasure to host the committee in his office, said the visitation was to plan a way forward towards the realization of goals.
Emaeyak Akpan also expressed that the audit of Council and their related offices has fallen into arrears, these include Local Government Council – 1year(2024); Primary and Maternal Health Centre – 13years (2011-2024); Local Education Authority – 13years (2011-2024); Primary school – 14years (2010-2024);
To boost productivity and staff morale, the Permanent Secretary says the provision of a conducive working environment shall be pursued in terms of office accommodation, furnitures and relevant equipments as computerization of the operation of office is lacking.
recapping his challenges, the Auditor General commented these factors as major setback for quality service delivery to include non release of funds for implementation of Capital Projects; Non preparation of financial statements by local Governments, Non computerization of the Audit System of Local Governments; Non Compliance of Local Government Council’s to pay the prescribed amount of Revenue required of them; training and retraining of staff should be on regular basis to enhance performance; poor accommodation / dilapidated furniture and lack of utility vehicles etc.
In the entourage were Hon. Lawrence Udoide JP (Ini), Hon. (Dr.) Nsidibe Akata, Hon. Hon.(Elder) Jerry Otu (Ikot Ekpene/Obot Akara, Hon. Precious Selong – Urueoffong/Oruku,
Others include Hon. Selinah Isotuk Ukpatu – (Ikot Abasi/Eastern Obolo), Hon.(Engr.) Udobia Udobia (Esit Eket/Ibeno); Hon. kenim Onofiok (Oron/Udung Uko): the committee Clerk – Uduak Okon, and the parliamentary counsel Imo Udo esq
Information Unit
Akwa Ibom State House of Assembly