The United States Agency for International Development, Nigeria, State Accountability, Transparency and Effectiveness has organised a three-day workshop on Adamawa State’s Internal Control Manual and Self-Assessment Tool.
PERISCOPE NIGERIA reports that the workshop which held in Gombe drew no fewer than 40 participants from various offices including Adamawa State Auditor General, Accountant General, Auditor General for LGAs, Fiscal Responsibility Commission, and Ministries, Departments and Agencies of Education, Health, Water, Sanitation and Hygiene.
In her address, State Team Lead, Suzanne Myada, told participants that in public financial management, internal control is a very important aspect that mitigates fraud.
“No matter how good the processes and systems are if there is no established systems of internal control then you will be vulnerable and subject to different forms of fraud and abuse. That is why in State2State we are supporting Adamawa State to come up with internal control manual that will help different MDAs especially Public Financial Management institutions to clearly identify their risks and develop systems and processes that will help them address the risks.
“We have been working with offices of state Auditor General, Auditor General for Local Government and other Public Financial Management institutions. In the past few years we have supported Adamawa State to develop its first performance audit manual, supported the state to review its external audit manual and now we are supporting the state to develop its internal control manual and self-assessment tool.
“This places Adamawa among the league of a few state’s in Nigeria that have internal control manual with this support and tool we expect that our auditors other state’s official will be able to do their work more effectively in terms of audit, introducing other forms of control that will promote accountability, transparency and effectiveness in our MDAs,” Myada pointed out to her audience.
Speaking on the need for application of knowledge gained, Myada recalled that State2State recently completed its fourth year urging them to apply lessons learned as it proceeds on it fifth year.
She said, “For most of you part of this journey, you will recall that State2State is a five-year activity and we just completed our fourth year, so we are just commencing our fifth year. In the past few years we have implemented several interventions, several reforms especially in the area audit.
“One important thing I want to emphasise is that you should take ownership of this reform, State2State as an activity we are going to leave but you are the ones that will remain, the MDAs will remain, it’s very important you take ownership of this process and ensure it sustainability.”
On his part, Consultant Ismail Adeleye, who took participants through introduction and highlights of internal control manual; objectives, scope and introduction to the component, control environment, risk assessment, control activities, information and communication, monitoring and evaluation noted that part of his responsibility would be to help participants carry out first assessment.
Adeleye said, “As you all know speed without control normally result in accident. The essence of this workshop is to have the internal control system when codified along with other financial management documents and records that have been provided like the financial management instruction, including audit management.
“The expectation is that with all the support in PFM area; the time everyone knows what to do, a long with laws set by government where public procurement law, whether you call it fiscal responsibility law. Why we keep having problem is that people tend to boycott, bypass, disregard some of these controls is management override of controls, this is part of the problem where fraud are encouraged is when people bypass the control.”
Assistant Director, Government Accounts Adamawa State Auditor General’s office Daniel Sakiyo, explained that the training will encourage best practices “By developing this manual, the MDAs will be better positioned to meet their organizational goals. We have learned about internal control mechanisms and procedures that will help prevent leakages, ensuring cost-effectiveness. Ultimately, this will benefit Adamawa State as a whole,” he added.
Director of Treasury in Adamawa Accountant General’s office, Isa Mustapha, lauded the organisers for the training, “We were primarily guided by existing laws, which differ from procedures. While laws define the functions of an organization, a manual is essential for outlining the steps to effectively execute those functions. This training has significantly enhanced our understanding of the rules and how they apply to our objectives.”
