A BILL TO AMEND THE PUBLIC ACCOUNTS IMPLEMENTATION TRIBUNAL ACT, CAP P36
Bill · Governance
A Bill amends the Public Accounts Implementation Tribunal Act to strengthen the Tribunal's powers and enforcement tools. It targets federal government agencies that fail to implement audit recommendations. This improves financial discipline and accountability in public spending.
A BILL TO AMEND THE PUBLIC ACCOUNTS IMPLEMENTATION TRIBUNAL ACT, CAP P36
What Is This Policy?
A proposed amendment to strengthen the Public Accounts Implementation Tribunal Act by updating the Tribunal's powers, procedures, and enforcement tools to better compel government MDAs to implement audit recommendations.
Who Does It Target?
Federal MDAs that fail to implement PAC recommendations Accounting officers of non-compliant MDAs The National Assembly Public Accounts Committee The Office of the Auditor General of the Federation
What Does It Aim to Achieve?
Strengthen the Tribunal's capacity to compel implementation of audit recommendations, sanction persistent defaulters more effectively, and improve financial discipline across federal government.
Key Features
Enhanced Sanctions: Proposes stronger fines and personal consequences for accounting officers who persistently fail to implement audit recommendations. Procedural Efficiency: Updates procedures to reduce delays in disposing of public accounts matters. Enforcement Improvement: Strengthens execution mechanisms for Tribunal orders against defaulting MDAs. Accountability Chain: Improves the flow from Auditor General report through PAC to Tribunal to compliance.
Current Status
Rollout Stage: Bill stage Coverage: Federal government financial accountability system upon enactment Beneficiaries: Nigerian taxpayers; accountability system integrity Funding: Not applicable
How to Access
Not applicable — pending enactment Application method: Track at https://www.nass.gov.ng
Official Resources
Website: https://www.nass.gov.ng Contact: National Assembly / Office of the Auditor General
Legal Framework
Introduced under the legislative powers of the National Assembly vested by Section 4 of the 1999 Constitution (as amended) as an amendment to the Public Accounts Implementation Tribunal Act (Cap P36 LFN 2004). Operates alongside the Audit Act, the Fiscal Responsibility Act 2007, the Public Finance Management framework, and the ICPC Act. Aligns with the International Organisation of Supreme Audit Institutions (INTOSAI) standards on public accounts oversight.