Office of the Auditor-General for the Federation

E289534

government agency supreme audit institution

The Office of the Auditor-General for the Federation is Nigeria’s supreme audit institution responsible for independently auditing and reporting on the federal government’s accounts and financial management.

Try in SPARQL Jump to: Surface forms Disambiguation Statements Elicitation Referenced by

All labels observed (3)

Label	Occurrences
Auditor-General for the Federation	2
Office of the Auditor-General for the Federation canonical	1
Office of the Auditor‑General for the Federation	1

How this entity was disambiguated

This entity first appeared as the object of triple T2712063 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.

NED1 Entity disambiguation (via context triple) gpt-5-mini-2025-08-07

Target entity: Office of the Auditor-General for the Federation
Context triple: [Public Accounts Committee (Nigeria), worksWith, Office of the Auditor-General for the Federation]

A. Office of the Auditor General
The Office of the Auditor General is a financial oversight body within the Roman Curia responsible for auditing the economic and administrative activities of the Holy See and Vatican City.
B. Ministry of Finance of Nigeria
The Ministry of Finance of Nigeria is the federal government body responsible for managing the country’s public finances, including budgeting, fiscal policy, and economic planning.
C. Commission on Audit
The Commission on Audit is the Philippines’ independent constitutional body responsible for examining, auditing, and settling all accounts and expenditures of the government and its agencies.
D. Bureau of Audit
The Bureau of Audit is a division within the New York City government responsible for examining and evaluating the financial operations and performance of city agencies and programs.
E. Government of Nigeria
The Government of Nigeria is the federal authority of the Federal Republic of Nigeria, responsible for national governance, policy-making, and administration across its executive, legislative, and judicial branches.
F. None of above. chosen
G. Unsure - the case is ambiguous/there is not enough information to decide.

NED2 Entity disambiguation (via description) gpt-5-mini-2025-08-07

Target entity: Office of the Auditor-General for the Federation
Target entity description: The Office of the Auditor-General for the Federation is Nigeria’s supreme audit institution responsible for independently auditing and reporting on the federal government’s accounts and financial management.

A. Office of the Auditor General
The Office of the Auditor General is a financial oversight body within the Roman Curia responsible for auditing the economic and administrative activities of the Holy See and Vatican City.
B. Ministry of Finance of Nigeria
The Ministry of Finance of Nigeria is the federal government body responsible for managing the country’s public finances, including budgeting, fiscal policy, and economic planning.
C. Commission on Audit
The Commission on Audit is the Philippines’ independent constitutional body responsible for examining, auditing, and settling all accounts and expenditures of the government and its agencies.
D. Bureau of Audit
The Bureau of Audit is a division within the New York City government responsible for examining and evaluating the financial operations and performance of city agencies and programs.
E. Government of Nigeria
The Government of Nigeria is the federal authority of the Federal Republic of Nigeria, responsible for national governance, policy-making, and administration across its executive, legislative, and judicial branches.
F. None of above. chosen

Statements (48)

Predicate	Object
instanceOf	government agency ⓘ supreme audit institution ⓘ
appointmentBy	President of Nigeria ⓘ
appointmentRequires	confirmation by the Senate of Nigeria ⓘ
belongsToNetwork	community of supreme audit institutions ⓘ
constitutionalProvision	Section 85 of the 1999 Constitution of Nigeria (as amended) ⓘ
coreActivity	examination of federal government financial statements ⓘ follow-up on implementation of audit recommendations ⓘ issuance of audit opinions on federal government accounts ⓘ
country	Nigeria ⓘ
function	promote accountability in the use of federal public resources ⓘ provide independent assurance on federal public financial management ⓘ report audit findings to the legislature ⓘ
goal	ensure lawful and efficient use of federal public funds ⓘ
governanceLevel	federal ⓘ
hasAuditorGeneral	Office of the Auditor-General for the Federation self-linksurface differs ⓘ surface form: Auditor-General for the Federation
headOfGovernmentAuditing	Government of Nigeria ⓘ surface form: Federal Government of Nigeria
headTitle	Office of the Auditor-General for the Federation self-linksurface differs ⓘ surface form: Auditor-General for the Federation
independence	operationally independent from the executive arm of government ⓘ
jurisdiction	Government of Nigeria ⓘ surface form: Federal Government of Nigeria
languageOfWork	English ⓘ
legalBasis	Constitution of the Federal Republic of Nigeria ⓘ
mandate	audit accounts of all offices and courts of the Federation ⓘ audit accounts of all persons and authorities of the Federation ⓘ audit public accounts of the Federation ⓘ conduct compliance audits of federal ministries, departments and agencies ⓘ conduct financial audits of federal ministries, departments and agencies ⓘ conduct performance audits of federal ministries, departments and agencies ⓘ submit audit reports to the National Assembly ⓘ
objective	enhance transparency in federal public finance ⓘ improve value for money in federal public spending ⓘ strengthen accountability of federal public officers ⓘ
oversightRelationship	supports legislative oversight of the executive ⓘ
regionServed	Nigeria ⓘ
reportDestination	House of Representatives of Nigeria ⓘ Senate of Nigeria ⓘ
reportsTo	National Assembly of Nigeria ⓘ
reportType	annual audit report on the accounts of the Federation ⓘ
scopeOfAudit	federal agencies and parastatals ⓘ federal courts ⓘ federal extra-ministerial departments ⓘ federal ministries ⓘ public accounts of the Federation ⓘ
sector	public financial management ⓘ
sectorType	public sector auditing ⓘ
typeOfAudit	compliance audit ⓘ financial audit ⓘ performance audit ⓘ

How these facts were elicited

Referenced by (4)

Full triples — surface form annotated when it differs from this entity's canonical label.

Public Accounts Committee → worksWith → Office of the Auditor-General for the Federation ⓘ

subject surface form: Public Accounts Committee (Nigeria)

Appropriations Committee → worksWith → Office of the Auditor-General for the Federation ⓘ

this entity surface form: Office of the Auditor‑General for the Federation

Office of the Auditor-General for the Federation → headTitle → Office of the Auditor-General for the Federation self-linksurface differs ⓘ

this entity surface form: Auditor-General for the Federation

Office of the Auditor-General for the Federation → hasAuditorGeneral → Office of the Auditor-General for the Federation self-linksurface differs ⓘ