Office of the Accountant-General of the Federation, OAGF

The Office of the Accountant-General of the Federation is the Treasury of the Federal Republic of Nigeria.

The Office is headed by the Accountant-General of the Federation who is the Chief Accounting Officer for the receipts and payments of the Federation.

The Office is an Extra- Ministerial Department of the Federal Ministry of Finance. During the Military Administration in Nigeria, the re-organization of the Civil Service in 1988 created the Office under the Civil Service of the Federation.

The Constitution of the Federal Republic of Nigeria 1999 (as amended) further gave constitutional responsibility to the Accountant-General of the Federation to collate, prepare and publish the financial statements of the Federal Government and the Federation.

The Office is responsible for the management of all Accounting functions relating to the receipts and payments of the Federal Government and the Funds of the Federation.

Core Mandates Of Office Of The Accountant-General Of The Federation

Based on the Constitutional mandate of the ofiice, the Office is saddled with the responsibility of discharging the following functions among others:

Supervision of the accounts of Federal Ministries, Departments and Agencies;
Collation, presentation and publication of the statutory financial statements of account of the Federal Government and the funds of the Federation.
Maintenance and operation of the Federation Account;
Maintenance and operation of the Consolidated Revenue Fund, Development Fund, Contingencies Fund and other public funds and
Providing cash backing for the operation of the Federal Government;
Conduct of routine and in-depth inspection of the books of accounts of Federal Ministries, Departments and Agencies. to ensure compliance with rules, regulations, policies, and Internal Audit Guides;
Investigation of cases of fraud, loss of funds, assets and store items and other financial malpractices in Ministries Departments and Agencies.;
Provision of financial regulations and issuing of Treasury Circulars to Federal Ministries, Departments and Agencies. to ensure that there are adequate systems that can be relied upon for preparation of financial Statements of government.
Ensuring Revenue Monitoring and accounting;
Issuance of officially approved forms bearing Treasury Numbers for use in all Federal Ministries, Departments and Agencies to ensure standardization;
Advise and recommend on the formulation of the accounting policies of the Federal Government;
Render accounting services for loans servicing and public debt management;
The office also manages all the Federal Pay Offices (FPOs) in the 36 states of the Federation. The office has six offices, one in each of the geo-political zones of the country; coordinating the activities of the Federal Pay Offices in the zone.