Section 73: Audit of public accounts.

(1) There shall be an Auditor-General for each State, who shall be appointed in accordance with the provisions of section 74 of this Act.
(2) The public accounts of a State and of all offices and courts of the State shall be audited by the Auditor-General of the State who shall submit his reports to the House of Assembly of the State concerned ; and for that purpose the Auditor-General or any person authorised by him in that behalf shall have access to all books, records, returns and other, document relating to these accounts.
(3) Nothing in subsection (2) of this section shall be construed as authorising the Auditor-General to audit the accounts or to appoint auditors for government statutory corporations, commissions, authorities, agencies, including all persons and bodies established by Law but the Auditor-General may -
(a) provide such bodies with-
(i) a list of auditors qualified to be appointed by them as external auditors, and from which the bodies shall appoint their external auditors, and
(ii) a guideline on the level of fees to be paid to external auditors ;
(b) comment on their annual accounts and auditor's reports thereon.
(4) The Auditor-General of a State and the Auditor-General of the Local Governments of a State shall within 90 days of receipt of the Accountant- General's Financial Statement and Annual Accounts of the Local Governments submit their reports to the House of Assembly of the State and the House shall cause the reports to be considered by a committee of the House responsible for public accounts.
(5) In the exercise of his functions under this Act, the Auditor- General of a State shall not be subject to the direction or control of any other authority or person.