The Auditor-General of the Federation, Mr Samuel Ukura, on Monday in Abuja said the adoption of performance audit would curb mismanagement of government resources in the country.
Ukura said this at the opening of the regional course in performance audit organised by the African Organisation of English Speaking Supreme Audit Institutions (AFROSAI-E).
He said performance audit was created to critically examine how economical, government?s Ministries, Departments and Agencies (MDAs) were, with government resources in achieving their objectives.
“Performance audit examines the economy, efficiency and effectiveness with which resources available for governance are deployed to bring about improvement in citizens’ lives.
“Take for example, the aim of establishing schools is to encourage more people being enrolled in school and encourage girl-child education.
“So to audit schools, we will look at it from the acquisition of building materials, equipment and what it spends running and paying salaries.
“If it has failed, we will check for the cause and advise government to enhance their performance,?? he said.
Ukura said doing this would help to reduce wastage and mismanagement of government funds.
He said that at the moment, performance audit was being carried out in areas like Nigerian Prisons, Police Service Delivery, schools and impact of various skill acquisition programmes in the country.
Also, Mr Alan Hansen, Head Supreme Auditing Institution, Namibia, said performance audit was important to achieve efficient utilisation of resource in African states.
“Many states suffer from this, and most times, mismanagement is an end result of processes that are not functioning properly.
“ So the performance auditors will not only look at mismanagement, but rather what needs to be done for proper management and appropriation of funds
“ And based on this, a report will be given to parliament as our independent insight on which ever area we are looking into,?? he said.
Meanwhile, the Director, Programme and Performance Audit, office of the AGF, Mr Olusola Ajao, said that AFROSAI-E had so far assisted in training 46 Nigerians in performance auditing.
“Our primary role as auditors is to ensure that public purse is utilised for purposes intended for.
“If we are to enhance accountability and transparency in the conduct of public or even private business, this course will go a long way to help us fulfil this,?? he said.