Office of the Auditor General for the Federation (OAuGF) is a constitutional body and the Supreme Audit Institution of Nigeria.

However, the Constitution prohibits the Auditor-General from auditing the accounts of “government statutory corporations, commissions, authorities, agencies, including all persons and bodies established by an Act of the National Assembly.” As a result, the Office of the Auditor-General for the Federation cannot audit the financial statements of parastatal organizations, although it can undertake periodic checks in such state-owned entities.

[3] According to mandatory written and oral interviews set out for the position by the Nigerian Civil Service, the Auditor General for the Federation is appointed by the President.

[5] In September 2021, the House of Representatives Committee on Public Accounts directed the OAuGF to turn in all relevant documents on the expenses it incurred from 2019 to 2021.

This directive came after the committee found that the office had spent billions of naira in "reckless" expenses despite nationwide budget issues during the COVID-19 pandemic.