The report of the Accountant General and other related Financial Statement for the year ended 31st December, 2019 have been audited in compliance with all Government regulations and guidelines. In accordance with section 125(2) of the Constitution of the Federal Republic of Nigeria, 1999. I have examined the Accounts and the Financial Statement of Gombe State Government of Nigeria for the year ended 31st December 2019. Proper returns have been rendered by Ministries, Departments and their related Parastatals in Conformity with the Public Finance (Control and Management) Law of 1958. I have obtained all the information and explanation required for my audit. The audit was carried out in accordance with Auditing Requirements as specified in the Audit Law of 1959 (Chapter 14/5 (2) of the Federal Republic of Nigeria. Furthermore, projects and programme were verified in line with the concept of performance Audit in the discharge of my duty and responsibility as required by section 125(2) of the same Constitution. The Financial Statements have been certified subject to the observation/comments contained in this report. In my opinion the financial statement (No.1-4) and the related accounts give a true and fair view of the state of financial position of Gombe state Government as at 31st December 2019.