Constitution of the Federal Republic of Nigeria (Fifth Alteration) Acts, 2023
Annotated alteration evidence — page 98
- Jurisdiction
- Nigeria
- Provision
- 98
- Source language
- English
- Recorded status
- in force
More details
- Recorded status
- in force
Provision text
Official source(3) The remuneration and salaries payable to the holders of the said
offices and their conditions of service, other than allowances, shall
not be altered to their disadvantage after their appointment.
(4) The offices aforesaid are the offices of Governor, Deputy
Governor, Auditor-General for a State and the Chairman and
members of the following bodies, that is to say, the State Civil
Service Commission, the State Independent Electoral Commission
and the State Judicial Service Commission.
(5) Provisions may be made by a Law of a House of Assembly for the
grant of a pension or gratuity to or in respect of a person who had
held office as Governor or Deputy Governor and was not removed
from office as a result of impeachment; and any pension granted by
virtue of any provision made in pursuance of this subsection shall
be a charge upon the Consolidated Revenue Fund of the State.
125. Audit of public accounts
(1) There shall be an Auditor-General for each State who shall be
appointed in accordance with the provisions of section 126 of this
Constitution.
(2) The public accounts of a State and of all offices and courts of
the State shall be audited by the Auditor-General for the State
who shall submit his reports to the House of Assembly of the State
concerned, and for that purpose the Auditor-General or any person
authorised by him in that behalf shall have access to all the books,
records, returns and other documents relating to those accounts.
(3) Nothing in subsection (2) of this section shall be construed as
authorising the Auditor-General to audit the accounts of or appoint
auditors for government statutory corporations, commissions,
authorities, agencies, including all persons and bodies established
by Law by the Auditor-General shall -
(a) provide such bodies with –
(i) a list of auditors qualified to be appointed by them as
external auditors and from which the bodies shall appoint their
external auditors, and
92 The Constitution of the Federal Republic of Nigeria Updated with the First, Second, Third, Fourth and Fifth Alterations
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Constitution of the Federal Republic of Nigeria (Fifth Alteration) Acts, 2023 · placng.org · Retrieved 18 August 2026.
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