• Home   >
  • Office of the Auditor General Of Ogun State
  • Department Structure

Department Structure

Department Structure

Office of the Auditor General Of Ogun State

Department Structure


The Office of the Auditor-General, Ogun State is structured into Seven (7) Operational Departments for efficiency and effective service delivery as indicated below:

  • Administration and Supplies
  • Finance and Accounts
  • Government Accounts
  • Revenue and Stores
  • Forensic Audit and Investigations
  • Planning, Research and Statistics
  • Schools’ Accounts, and
  • Boards and Corporations.

Accordingly, the Departments and their functions are as highlighted below:               



The Department is divided into Four (4) Divisions, namely:

            (i) General Administration & Maintenance

            (ii) Establishments Matter

            (iii) Procurement and Supplies, and

            (iv) Pensions and Staff Matters

Major functions of the Administration and Supplies Department include:

  • Keeping of staff records
  • Provision of Welfare Services
  • Recruitment of Staff (if approved)
  • Promotion/Advancement of staff as at when necessary
  • Staff Discipline
  • Processing of confirmation of appointment as and when due
  • Processing of Leave Matters for members of staff (Annual Leave, Casual leave, Special Leave, Maternity Leave, Study Leave etc)
  • Handling of Security Matters
  • Servicing of Management Meetings
  • Processing of Retirement papers, Gratuity and Pensions



  • Ensuring Compliance with Financial Regulations and the Accounting Codes by all members of staff
  • Ensuring adequate supervision of the disbursement of funds and proper monitoring and accounting for revenue generated
  • Husbanding the financial resources of the Agency
  • Ensuring that all Internal Controls on all financial matters are in place in the Management of the finances of the Agency
  • Advising the Accounting Officer on all financial matters, the Financial Regulations and other Treasury and Finance Circulars.
  • Maintaining proper Accounting Records such as books of Accounts, Main and Subsidiary Ledgers,
  • Ensuring   prompt rendition of all Statutory Returns e.g Consolidated Accounts (Monthly Transcripts), Bank Reconciliation Statements, Revenue and Expenditure Returns as prescribed in the Financial Regulations.
  • Liaising with the Office of the Accountant-General from time to time when in doubt in the interpretation of the provisions of the Financial Regulations and the other Treasury Circulars.
  • Compiling and defending the budget proposals of the Agency
  • Ensuring the existence of an effective Audit Query Unit/Section to promptly deal with all queries from Internal Audit Unit, Inspectorate Department in the Ministry of Finance and Office of the Accountant- General.


            The Department has two (2) Divisions;

            (i) Ministerial Audit

            (ii) Treasury Audit

Ministerial Audit Division: The division is in-charge of the Audit of the books of Accounts of all State Governments, Ministries, Departments and Agencies. The scope of the Audit covers the Recruitment Expenditures, Revenues, Salaries and any other relevant areas.

            The duties of the Ministerial Audit Division include the following;

  • Audit of the State Government Expenditure Accounts by Examining its books of Accounts and records maintained by Ministries and Extra- Ministerial Departments and writing of Audit Inspection Report on the Accounts.
  • Examining the Annual Appropriation Accounts prepared and submitted by MDAs and writing Audit Inspection Report on the Accounts.
  • Auditing of transcripts and reconciliation statements.
  • Auditing of Revenue and payments vouchers and other financial transactions.
  • Scrutiny of contracts and review of expenditure incurred.
  • Treatment of cases of losses of funds and stores, arising from Audit inspection carried out on various Government Offices.
  • Ministerial Audit Department also carries out any other ad-hoc duties that may be assigned/given to it by the State Auditor- General.

Treasury Audit Division: The Accountant General is required by law to prepare and submit to the Auditor- General at the end of each financial year, the Annual Financial Statements showing fully the financial position of the Government on the last day of each year. The division carries out the normal Audit of the Accounts of the Office of the Accountant-General like any other MDAs transactions for a particular financial year.

The division is responsible for the Audit of the State Accounts as required by section 125(2) of the Constitution of Federal Republic of Nigeria (1999).


Revenues and Stores Department is established in the Auditor-General’s Office, primarily to ensure;

  • Timely collection of revenues due to the Government
  • That amounts due are actually collected.
  • That what is collected is properly accounted for in accordance with the Financial Regulations and other Extant Rules.
  • That there is adequate control over records of receipts and issues in stores all over the State,

In order to achieve these objectives, the following Zones were created.

      1. Abeokuta Revenue Audit Area Office
      2. Ijebu-Ode Revenue Audit Area Office
      3. Ilaro Revenue Audit Area Office



            The Department audit books of Educational Institutions like Schools, Universities and other institutions engaged in the Educational field known as Educational Institutions.


  • Verification of receipts of monthly fees from students from counterfoils or carbon copies of the receipts.
  • Obtaining copies of Budget or Financial Statements to study different Heads of Income and Expenditure.
  • Ensuring whether cash received has been banked daily or not.
  •  Vouching the amount of salaries paid with the salary Register.
  • Verifying increment given to employee to ensure compliance with existing rules and regulations.





Functions of this Department include among others: -


  • Coordination of Planning programmes of the Agency.
  • Understanding research activities on modern auditing methods and reporting.
  • Maintenance of Reports and Archives
  • Examining and verifying payment of pensions and gratuities to retiring officers.
  • Verifying payment of salaries and allowances to newly employed Officers.


The Department is divided into three (3) Divisions as listed below:

(i)  System Audit Division

(ii)  Forensics Audit Division

(iii) Monitoring and Evaluation Division

The functions of the Department are as follow:

  • Treatment of cases of losses of funds and stores, arising from Audit Inspection carried out on Government Offices.
  • Conducting Information Technology (IT) Audits.
  • Evaluating Government Capita Project with a view to determining the Actual Project Impact against the Agreed Strategic Plans.
  • Value for money Audit
  • Auditing of other emerging issues
  • Monitoring of Government Capital Project to determine the level of implementation, aimed at improving efficiency and effectiveness of the projects based on targets and activities planned during the phases of project implementation.



The Department of Boards and Corporations is a key Department because it is solely responsible for carrying out the duties assigned to the Auditor-General by Section 126 [3] & [4] of the Constitution of the Federal Republic of Nigeria,1999. These duties include the following:

  • Registration of Audit Firms
  • Provision of list of Auditors qualified to be appointed as External Auditors by Government Statutory Agencies
  • Recommend amount payable as fees to the External Auditors
  • Comment on the Government’s Annual Accounts and External Auditor’s Reports
  • Conduct periodic checks on Statutory Agencies and Government Bodies established by an Act of the State House of Assembly
  • Vetting of the Annual Accounts of Government Parastatals



Name: Balogun, Akorede Lateef (FCA)

Position: The Auditor-General, Ogun State

email address: akoredebalo@yahoo.com

Phone Numbers:08031887561,08056326225.

Name: Adetona Ahmed Bayo (FCA)

Position: Director, Revenues and Stores

email address:adebayohammed@yahoo.com

Phone Numbers:08033462266,08099779911

Name: Olugbedu, Kehinde ‘Ganiyu

Position: Director, Administration and Supplies

Official email address: kehindeolugbedu@gmail.com

Phone Numbers: 08058857493,08125171530

Name: Towolawi Akeem Abiodun

Position: Director, Schools’ Accounts

Official email address:

Phone Numbers:

Name: Onabanjo Adesola Omolola

Position: Director, Finance and Accounts

Official email address:

Phone Numbers:

Name: Samuel Oluwakemi Stella

Position: Deputy Director, Boards and Corporations

email address: Samueloluwakemi6@gmail.com

Phone Numbers: 08069679014.

Name: Adeliyi Ezekiel Mofeoluwa

Position: Deputy Director, Government Accounts

email address: adeliyimofeoluwa@gmail.com

Phone Numbers:08034124158

Name: Onamade Morenike Bolaji

Position: Deputy Director, Forensics Audit and Investigations

email address:renibj@yahoo.com

Phone Numbers:08037216202,09092062665.

Name: Ayobami Jimoh

Position: Deputy Director, Planning, Research and Statistics

email address:pajayobami@gmail.com

Phone Numbers: 08035027721