FORWARD

This Diagnosc report and 5 year Acon Plan sets out the direcon of the office of Auditor General for Local Governments, Delta state, for the immediate and medium term, and the full range of areas for our development. As a subnaonal audit office responsible for the third er of government, we are very clear on the need for a stronger Supreme Audit Instuon (SAI) for this third er of government in Delta State, and the ability to deliver concrete results in our watchdog role. We know that the expectaon of different publics in the different Local government areas of Delta state on us are very high. This acon plan is therefore part of efforts on our part to meet those expectaons and reposion this office for effecve delivery of our mandate; and it demonstrates to all of our staff, key relevant external stakeholders, development partners and all concerned of our commitment to achieving the urgent reforms that are necessary to move the Local Government Audit office forward.

This Acon Plan represent a significant landmark in our instuonal capacity building effort and it points us toward becoming more effecve in discharging our mandate under the Delta State Audit law 2021 (as amended) and various public financial management legislaons. The preparaon of this plan shows that we are determined to improve on our performance as a Supreme Audit Instuon for the Local governments of the state, whose acvies touch directly the lives of all the people of the 25 local governments of the state

As a living document, this Acon Plan ( 2023-2027) will be reviewed at regular intervals, and improved upon as the need arise and as we measure the impact of our development efforts on implementaon of various components. We are fully commissoned to achieving all of our objecves over the five-year period of the plan, and each acon owner amongst my staff will be held accountable for progress against their acons. On my part, I am ready and willing to work diligently with all key stakeholders to secure the funds and resources needed for the mely and faithful execuon of the plan, whilst also keeping a firm track on progress made. I therefore enjoin all audit and non-audit staff of the office to become familiar with the contents of the plan and find out how the plan affects them and what they can do towards achieving the objecves of the Acon Plan .

I would like to thank the World Bank, the Federal Ministry of Finance, Budget and Planning; the Nigeria Governors Forum, the Delta State Government and other donor partners for their invaluable assistance (both financial and technical) in ensuring that this Acon Plan is developed, and I look forward to further support from them and other development partners as the plan is being implemented. I would also like to appreciate the work previously done at the Office of the Auditor General for the Federaon (OAuGF) in developing their Strategic plan, which was the basis for us to draw inspiraon and adopt relevant part of their plan as much as possible for our instuonal capacity building efforts as captured in this Acon Plan.

Finally, I believe with the faithful execuon of this Acon plan, we will build a subnaonal independent Audit Office that the people of the different local governments of the state and our key stakeholders can be proud of. I therefore enjoin all staff of the office to deliver on any acons or acvies assigned to them under this Acon Plan to the best of their ability, and should regard it as a way of contribung to the welfare and progress of the local governments of our state.