The Department of Finance and Accounts is one of the Service Departments of the Directorate charge with the responsibility of accessing and managing the finances of the organization for probity, accountability and prudence. The Department collaborates with programme and service departments, receives funds and disburses same in accordance with the Public Service Rules and Financial Regulations for the smooth operation of the Directorate.



The Finance and Accounts as one of the Service Departments of the Directorate performs the following duties:


  • Ensure compliance with Financial Regulations, Treasury/Financial circulars and the Accounting Code by all Staff.
  • Ensure adequate supervision of the disbursement of funds and proper monitoring and accounting for income and expenditure of the Directorate.
  • Advising the Accounting Officer on all financial matters as well as the more technical provisions of these Regulations and other Treasury and Finance Circulars.
  • Maintaining proper accounting records such as books of accounts, Main and Subsidiary Ledger
  • Ensure prompt rendition of all returns e.g. Consolidated Accounts (monthly trial balance), Bank reconciliation statements, Revenue and Expenditure returns as prescribed in the Financial Regulations.
  • Compiling and defending of the budget proposals and ensuring effective budgeting control by matching/comparing budgeted figures with actual expenditure or revenue as the case may be and advise the Accounting Officer appropriately.
  • Ensuring that all staff under the control of the Head of Accounts are exposed to regular training programmes to prepare them for the efficient performance of their duties.
  • Liaising with the Office of the Accountant -General of the Federation from time to time when in doubt in the interpretation of the provisions of the Financial Regulations and Treasury Circulars or when confronted with difficulties in the performance of assigned duties.
  • Ensuring the existence of an effective Audit Query Unit/section to promptly deal with queries received from the Internal Audit Unit, Inspectorate Department, Office of the Accountant-General and Public Accounts Committee.
  • Ensuring adequate and effective supervisory roles on financial transactions carried out in the State and Zonal Offices of the Directorate.

The Directorate is funded through the Federal Government Subvention and budgetary provisions

The Finance/Accounts Department carries out its day to day activities through the following:

  • Funds
  • Expenditure
  • Advances
  • Salaries
  • Checking
  • Central Pay Office
  • Reconciliation
  • States Accounts
  • Fixed Assets
  • Final Accounts
  • Loans Coordination