A BILL TO AMEND THE PUBLIC ACCOUNTS IMPLEMENTATION TRIBUNAL ACT

A Bill amends the Public Accounts Implementation Tribunal Act to update its procedures and enforcement mechanisms. It targets federal government institutions subject to audits. This enhances the implementation of audit recommendations and sanctions defaulters.

What Is This Policy?

A proposed bill to amend the Public Accounts Implementation Tribunal Act, updating the Tribunal's powers, procedures, and enforcement mechanisms to improve accountability in the implementation of government audit recommendations.

Who Does It Target?

Federal government MDAs subject to audit The Public Accounts Committee of the National Assembly The Office of the Auditor General of the Federation The Public Accounts Implementation Tribunal

What Does It Aim to Achieve?

Strengthen the Tribunal's capacity to compel implementation of audit recommendations, sanction persistent defaulters, and improve financial discipline across federal government institutions.

Key Features

Enhanced Powers: Proposes expanded powers for the Tribunal to impose stronger sanctions on defaulting MDAs. Procedural Updates: Updates the Tribunal's procedures to reduce delays in disposing of public accounts matters. Enforcement: Strengthens enforcement mechanisms for Tribunal orders. Accountability: Improves the flow of audit recommendations from the Auditor General through the PAC to the Tribunal.

Current Status

Rollout Stage: Bill stage Coverage: Federal government financial accountability upon enactment Beneficiaries: Nigerian taxpayers; accountability system 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 INTOSAI standards on public accounts oversight and the AU Convention on Preventing and Combating Corruption.