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ABSTRACT
This research project was initiated to appraise the audit of government establishment problems and prospects， using Enugu State Audit Department as a case study. As are all know， auditing is a way through which the assets of the individual are safeguarded. The problem of this Audit or its functions and role in government establishment in Enugu State cannot be overemphasized. In order to collect the necessary data， the researcher used both primary and secondary data. The primary data involved the use of questionnaire， interview (oral) and discussions. While the secondary data were collected using the books written from the authors and expert in the topic of the research. Some of the problems that were found to militate against an effective auditing administration of the government establishment include lack of enabling authority， inability to enforce audit reports. To overcome the above mentioned problems， some recommendations were proffered that ameliorate the problem of audit of government establishment and show its prospective situation.
CHAPTER ONE
1.1 BACKGROUND OF THE STUDY
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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. The Director of Audit was charged with the duties and responsibilities of collecting the accounts of Governments signed by the Account-General for the Region and examine the accounts. The accounts must show the true /fully the financial position of the Government of Eastern Nigeria on the last day of such financial year. Such accounts shall include: –
a. An abstract account of receipt and payments;
b. A statement of assets and liabilities;
c. Statements of revenue and expenditure by sub-heads; and
d. Such other statements as the minister my from time to time requires.
After the examinations， the Director of Audit will then present the audit account with the Report from the Director of Auditor to the Legislative Arms of the Region’s Government. With the creation of Anambra State by the then Murtala Ramat Muhammed Government of 1975 out the formal Eastern Region the formal Eastern Nigerian Audit Department was then addressed as the Anambra State Audit Department， which their duties and responsibilities was still derived from the provisions of chapter 13 of Eastern Nigerian constitution. During the Democratic Era of 1979 a constitution was drafted for the federation which provided for the Audit – General of a state to be appointed the governor of such state. This was provided in section 118 of 1979 constitution.
