Office of the Auditor-General for the Federation
E289534
The Office of the Auditor-General for the Federation is Nigeria’s supreme audit institution responsible for independently auditing and reporting on the federal government’s accounts and financial management.
All labels observed (3)
| Label | Occurrences |
|---|---|
| Auditor-General for the Federation | 2 |
| Office of the Auditor-General for the Federation canonical | 1 |
| Office of the Auditor‑General for the Federation | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T2712063 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: Office of the Auditor-General for the Federation Context triple: [Public Accounts Committee (Nigeria), worksWith, Office of the Auditor-General for the Federation]
-
A.
Office of the Auditor General
The Office of the Auditor General is a financial oversight body within the Roman Curia responsible for auditing the economic and administrative activities of the Holy See and Vatican City.
-
B.
Ministry of Finance of Nigeria
The Ministry of Finance of Nigeria is the federal government body responsible for managing the country’s public finances, including budgeting, fiscal policy, and economic planning.
-
C.
Commission on Audit
The Commission on Audit is the Philippines’ independent constitutional body responsible for examining, auditing, and settling all accounts and expenditures of the government and its agencies.
-
D.
Bureau of Audit
The Bureau of Audit is a division within the New York City government responsible for examining and evaluating the financial operations and performance of city agencies and programs.
-
E.
Government of Nigeria
The Government of Nigeria is the federal authority of the Federal Republic of Nigeria, responsible for national governance, policy-making, and administration across its executive, legislative, and judicial branches.
- F. None of above. chosen
- G. Unsure - the case is ambiguous/there is not enough information to decide.
NED2
Entity disambiguation (via description)
gpt-5-mini-2025-08-07
Target entity: Office of the Auditor-General for the Federation Target entity description: The Office of the Auditor-General for the Federation is Nigeria’s supreme audit institution responsible for independently auditing and reporting on the federal government’s accounts and financial management.
-
A.
Office of the Auditor General
The Office of the Auditor General is a financial oversight body within the Roman Curia responsible for auditing the economic and administrative activities of the Holy See and Vatican City.
-
B.
Ministry of Finance of Nigeria
The Ministry of Finance of Nigeria is the federal government body responsible for managing the country’s public finances, including budgeting, fiscal policy, and economic planning.
-
C.
Commission on Audit
The Commission on Audit is the Philippines’ independent constitutional body responsible for examining, auditing, and settling all accounts and expenditures of the government and its agencies.
-
D.
Bureau of Audit
The Bureau of Audit is a division within the New York City government responsible for examining and evaluating the financial operations and performance of city agencies and programs.
-
E.
Government of Nigeria
The Government of Nigeria is the federal authority of the Federal Republic of Nigeria, responsible for national governance, policy-making, and administration across its executive, legislative, and judicial branches.
- F. None of above. chosen
Statements (48)
| Predicate | Object |
|---|---|
| instanceOf |
government agency
ⓘ
supreme audit institution ⓘ |
| appointmentBy | President of Nigeria ⓘ |
| appointmentRequires | confirmation by the Senate of Nigeria ⓘ |
| belongsToNetwork | community of supreme audit institutions ⓘ |
| constitutionalProvision | Section 85 of the 1999 Constitution of Nigeria (as amended) ⓘ |
| coreActivity |
examination of federal government financial statements
ⓘ
follow-up on implementation of audit recommendations ⓘ issuance of audit opinions on federal government accounts ⓘ |
| country | Nigeria ⓘ |
| function |
promote accountability in the use of federal public resources
ⓘ
provide independent assurance on federal public financial management ⓘ report audit findings to the legislature ⓘ |
| goal | ensure lawful and efficient use of federal public funds ⓘ |
| governanceLevel | federal ⓘ |
| hasAuditorGeneral | Auditor-General for the Federation ⓘ |
| headOfGovernmentAuditing |
Federal Government of Nigeria
ⓘ
linked to:
Government of Nigeria
|
| headTitle | Auditor-General for the Federation ⓘ |
| independence | operationally independent from the executive arm of government ⓘ |
| jurisdiction |
Federal Government of Nigeria
ⓘ
linked to:
Government of Nigeria
|
| languageOfWork | English ⓘ |
| legalBasis | Constitution of the Federal Republic of Nigeria ⓘ |
| mandate |
audit accounts of all offices and courts of the Federation
ⓘ
audit accounts of all persons and authorities of the Federation ⓘ audit public accounts of the Federation ⓘ conduct compliance audits of federal ministries, departments and agencies ⓘ conduct financial audits of federal ministries, departments and agencies ⓘ conduct performance audits of federal ministries, departments and agencies ⓘ submit audit reports to the National Assembly ⓘ |
| objective |
enhance transparency in federal public finance
ⓘ
improve value for money in federal public spending ⓘ strengthen accountability of federal public officers ⓘ |
| oversightRelationship | supports legislative oversight of the executive ⓘ |
| regionServed | Nigeria ⓘ |
| reportDestination |
House of Representatives of Nigeria
ⓘ
Senate of Nigeria ⓘ |
| reportsTo | National Assembly of Nigeria ⓘ |
| reportType | annual audit report on the accounts of the Federation ⓘ |
| scopeOfAudit |
federal agencies and parastatals
ⓘ
federal courts ⓘ federal extra-ministerial departments ⓘ federal ministries ⓘ public accounts of the Federation ⓘ |
| sector | public financial management ⓘ |
| sectorType | public sector auditing ⓘ |
| typeOfAudit |
compliance audit
ⓘ
financial audit ⓘ performance audit ⓘ |
How these facts were elicited
The pipeline generated the facts above by prompting gpt-5.1 with this entity's name + description and the instruction below.
Instruction
You are a knowledge base construction expert. Given a subject entity and a description of it, return factual statements that you know for the subject as a JSON list of dictionaries(triples), where keys must be "subject", "predicate" and "object". The number of facts may be very high, between 25 to 50 or more, for very popular subjects. For less popular subjects, the number of facts can be very low, like 5 or 10. # Requirements - If you don't know the subject at all, return an empty list. - If the subject is not a named entity, return an empty list. - Include at least one triple where predicate is "instanceOf". - Do not get too wordy. - Separate several objects into multiple triples with one object.
Input
Subject: Office of the Auditor-General for the Federation Description of subject: The Office of the Auditor-General for the Federation is Nigeria’s supreme audit institution responsible for independently auditing and reporting on the federal government’s accounts and financial management.
Referenced by (4)
Full triples — surface form annotated when it differs from this entity's canonical label.
Public Accounts Committee (Nigeria)
→
worksWith
→
Office of the Auditor-General for the Federation
ⓘ
subject linked to:
Public Accounts Committee
linked to: Office of the Auditor-General for the Federation
linked to: Office of the Auditor-General for the Federation
Office of the Auditor-General for the Federation
→
hasAuditorGeneral
→
Auditor-General for the Federation
ⓘ
linked to: Office of the Auditor-General for the Federation