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Professor Hannatu Sabo Ahmad FCNA, FCPA. Honourable Commissioner,
Ministry of Finance Jigawa State.


The Financial Statement have been prepared in accordance with the International Public Sector Accounting Standards (IPSAS) and the Financial Reporting Council of Nigeria (FRCN). As indicated in the 2020 Financial Statements, the year 2022 Financial Statements would be the Second Transitional Accrual Financial Statements in the State. Accordingly, transitional exemptions due to the inconclusive valuation of legacy assets, certain exemptions still apply in compliance with IPSAS 33 (Time Adoption of Accrual Basis).

The three (3) years transition relief period to full accrual (IPSAS) 2021 to 2024 and the Public Financial Management reform project embarked by the state would facilitate the full migration in the 2024 fiscal year.

It is my singular honour, as the Accountant General, and the State's Accounting Officer for receipts and payments of Government, saddled with the responsibility of general supervision of accounts and the preparation of Annual Accounts to present the 2022 Second Transitional Accrual Basis IPSAS Financial Statements.

To fulfill these Accounting and Reporting responsibilities, I am to affirm that proper accounting records are preserved; International Public Sector Accounting Standards (IPSAS) are applied; and Internal Control Procedures are established to provide reasonable assurances that financial transactions are realistically recorded, and State Public Resources were safeguarded for prevention or detection of fraud and irregularities.

Efforts were made to ensure that these Financial Statements reflect the Government's financial position as of 31st December 2022 and its operation for the year ended on that date.

In my opinion, these Financial Statements fairly reflect the financial position of the Jigawa State Government as of 31st December 2022

Core Mandate
The Ministry's core mandates are as follows:

Chief custodians of state funds
Disbursement of funds to all MDAs
Effective expenditure control and reporting and
Supervised the development of economic planning strategies.

To allocate and disburse funds to various MDAs with a view to executing government policies, programs, and projects.

To effectively and efficiently have total control of MDAs' expenditure and ensure that it is in conformity with the laid down guidelines and rules.

The Ministry is a service Organization with the main responsibilities of allocating and disbursing funds to various government Ministries, departments, and agencies for routine operations and execution of government programs, projects, and policies. It is also saddled with the responsibility of collecting revenue and harnessing such for optimum dispensation.

The Ministry has six (6) departments that carry out normal operations of allocating and disbursing funds, loans, and advances. The departments include: -
1. Finance and Administration
2. Treasury Operation
3. Inspection and Training
4. Final Accounts
5. Debt Management
6. Revenue Mobilization

Other responsibilities of the Ministry include, but are not limited to, the following:-

  • Managing all financial resources of the State.
  • Attend the Federation Account allocation meeting on behalf of the State.
  • Responsible for funds disbursement to MDAs' according to their budgetary provision.
  • Responsible for revenue mobilization/generation to meet government commitments in relation to finances.
  • Supervise the formulation of the state budget and budgetary process and ensure compliance with its provisions by MDAs'.
  • Issues loans to individual civil servants to enable them to purchase vehicles/bicycles.
  • Supervises Jigawa State Savings and Loans.