GUSAU, NIGERIA – Zamfara State has reported a notable increase in its Internally Generated Revenue (IGR), which surged from N25.4 billion in 2024 to N32.3 billion in 2025. This financial uplift was disclosed by the state's Auditor-General, Alhaji Abubakar Danmaliki, during the presentation of the 2025 audited financial statements and the annual audit activity report.
Audit Findings Reveal Financial Growth Amidst Challenges
Alhaji Danmaliki made the announcement in Gusau while unveiling the detailed financial reports covering ministries, departments, and agencies (MDAs) across Zamfara State. His office undertook the audit of 98 MDAs during the year, meticulously examining both revenue and expenditure. While some audit queries issued to the affected agencies have since been addressed, a number still remain outstanding, indicating areas for continued attention.
The audit process brought to light several key issues, primarily concerning non-compliance with existing financial regulations, established procurement laws, and reforms related to public expenditure management. These findings highlight the need for stricter adherence to financial protocols within state government operations.
Despite these identified challenges, Danmaliki affirmed that the 2025 financial statements were prepared in strict accordance with the International Public Sector Accounting Standards (IPSAS) Accrual Basis. He further assured that the statements fairly represented the financial position of Zamfara State as of December 31, 2025. The audit comprehensively covered the state’s financial position, performance, cash flow, changes in net assets or equity, budget performance, accounting policies, and accompanying notes.
A positive aspect noted in the report was the improved expenditure control and enhanced adherence to budgetary discipline observed across various MDAs during the period under review. This suggests a growing commitment to fiscal responsibility within the state administration.
Recommendations for Bolstering Financial Accountability
However, the Auditor-General identified specific areas requiring immediate government intervention to further strengthen financial management. These include:
- Incomplete fixed asset registers.
- Unretired advances and imprests.
- Weaknesses in stores records and inventory management.
These issues, along with concrete recommendations for corrective actions, have been thoroughly documented in the audit report. Alhaji Danmaliki urged accounting officers to respond promptly to all audit queries and called upon the state government to rigorously enforce compliance with financial laws. He also recommended that officials found to have violated financial regulations be duly sanctioned.
Furthermore, Danmaliki advised all MDAs to diligently update and maintain comprehensive fixed asset registers, in line with the stringent requirements of IPSAS Accrual. He also advocated for ongoing training for accounts and audit personnel to continually enhance financial management and accountability standards throughout the state.
Constitutional Mandate and Acknowledging Support
The Auditor-General stated that the presentation of these reports fulfils his constitutional mandate, as enshrined in Section 125(2) of the 1999 Constitution, as amended, and Section 85 of the Zamfara State Audit Law 2021. The reports encompassed the audited general-purpose financial statements of the Zamfara State Government for the year ending December 31, 2025, in addition to the annual audit activity report covering the state’s MDAs.
Alhaji Danmaliki extended his commendation to Governor Dauda Lawal for his steadfast support of the Auditor-General’s office, acknowledging the Governor's commitment to promoting transparency, accountability, and good governance in Zamfara State. He also expressed appreciation for the cooperation received from the State House of Assembly’s Public Accounts Committee, the Ministry of Finance, and the Office of the State Accountant-General.
The event witnessed the presence of key stakeholders, including representatives from the Head of Service, the Public Accounts Committee, the Clerk of the State House of Assembly, the Ministry of Local Government and Chieftaincy Affairs, various audit officials, former auditors-general, and delegates from several MDAs, underscoring the collective effort towards fiscal probity.