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    Annual Report 2017

    I have audited the financial statements of the Federal Government of Nigeria, which comprise the statement of financial position as at December 31, 2017, and the statement of financial performance, statement of changes in equity and statement of cash flows for the year then ended, and notes to the financial statements, including a summary of significant accounting policies.

    In my opinion, except for the effects of the matters described in the Basis for Qualified Opinion Section of this report, the accompanying Financial Statements present fairly in all material respects, the financial position of the Federal Government of Nigeria as at December 31, 2017, and (of) its financial performance and its cash flows for the year then ended in accordance with International Public Sector Accounting Standards (IPSAS).

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