THE Centre for Social Justice (CSJ) has urged the National Assembly to invoke its constitutional powers to override President Bola Tinubu’s refusal to assent to the Federal Audit Service Bill.
In a letter dated June 28 and addressed to Senate President Godswill Akpabio, the organisation lauded the National Assembly for passing the bill but expressed concern over Tinubu’s decision to withhold assent.
The letter, signed by CSJ Lead Director, Eze Onyekpere, said the bill would align Nigeria’s audit framework with international standards, improve fiscal discipline, reduce corruption and enhance public sector performance.
“Our concern is that months after the bill was sent for presidential assent, the president has not given assent and it is not in the public domain that he sent a letter to the National Assembly stating his reasons for declining to assent to the bill,” the letter stated.
CSJ urged the National Assembly to request the president’s reasons for withholding assent, if such reasons had not been formally communicated, and where necessary rectify any identified errors in the legislation before passing it again.
It also called on lawmakers to exercise their powers under Section 58(5) of the 1999 Constitution by overriding the president’s refusal with a two-thirds majority if necessary.
According to the organisation, the legislation is long overdue because Nigeria’s audit system still relies on an outdated legal framework.
CSJ noted that although the bill seeks to repeal the Audit Ordinance of 1956, the law was not reproduced in the Laws of the Federation of Nigeria 1990 or the 2004 edition, raising questions about its legal status.
“The Federal Audit Service Bill speaks to the repeal of the Federal Audit Ordinance of 1956. However, it is imperative to note that the Audit Ordinance (Act) of 1958 was not reproduced in the Laws of the Federation of Nigeria 1900 and by S.5 (1) of the Revised Edition (Laws of the Federation of Nigeria) Decree 1990, the Act ceased to be part of Nigerian laws. The Act was not reproduced in the Laws of the Federation of Nigeria 2004
“However, no new Audit Act has been enacted at the federal level since then. As such, beyond constitutional provisions, there is no extant Audit Act. Assuming without conceding that the Audit Act of 1956 is still extant law, it is outdated, obsolete and needs to be replaced,” the group wrote.
It further argued that nearly all states had reformed their audit laws in line with the standards contained in the Federal Audit Service Bill, stressing that the Federal Government should not be left behind.
CSJ also recalled that previous versions of the bill suffered similar setbacks under former Presidents Olusegun Obasanjo, Goodluck Jonathan and Muhammadu Buhari, all of whom withheld assent.
“The 10th National Assembly should therefore take steps to break the jinx and provide leadership for audit reforms,” it said.
The organisation warned that allowing the bill to lapse after the extensive legislative process would amount to a waste of public resources, given the time and money invested in its consideration.
Background
The Federal Audit Service Bill has had a long and troubled legislative journey spanning multiple administrations.
During the previous administration, the legislation was passed by the House of Representatives in April 2016 before the Senate approved it on March 1, 2018.
Following differences between the versions passed by both chambers, a conference committee harmonised the bill, and the final copy was transmitted to then-President Muhammadu Buhari for assent on January 8, 2019.
However, after more than four months without presidential action, the Senate, on May 22, 2019, passed a motion urging its leadership to engage the executive to secure Buhari’s assent before the expiration of the Eighth National Assembly.
Despite the Senate’s appeal, the bill did not receive presidential assent before the end of the Eighth Assembly and consequently lapsed.
The legislation was subsequently reintroduced in the 10th National Assembly. On December 17, 2025, the Senate passed the Federal Audit Service Bill, 2025, after concurring with the version earlier approved by the House of Representatives.
The bill was thereafter transmitted to Tinubu for assent.
Mustapha Usman is an investigative journalist with the International Centre for Investigative Reporting. You can easily reach him via: musman@icirnigeria.com. He tweets @UsmanMustapha_M