Accountant General’s Office

To assist the Accountant General/Permanent Secretary in administration, the Treasury has four (4) major Departments (with units and sections) each headed by a Deputy Accountant General.

The overall vision of the office is aimed at the delivery of highly effective and quality operational services. A core value expected to make the office well respected and regarded as a highly professionalized, competent and productive office.

This vision can be further defined and achieved through:

Compliance with the best professional practices, the rules and regulations in the handbook on Financial Administration 2001 edition, the Public Financial Management Laws and other relevant Financial Regulations.

A robust internal control procedures through checks and balances.

Giving excellent values to tax payers’ funds by a highly organized, well monitored, competent fund management team.

Offering the best services possible which by implication, indicates making great efforts to understand the needs of all stakeholders and adopting a proactive approach to solving problems.

Creating a productive and friendly employee work environment through team work, satisfied and motivated staff and an appropriate set of core objectives and value.

Mission:

The mission of the Accountant General’s office is to manage the financial resources of the State within its purview effectively, efficiently and to promote prudent financial management practices.

Affiliated Agencies
The Treasury Department is an extra ministerial Department under the Ministry of Finance and Economic Development and therefore, the Office has no affiliated Agency.

ACCOUNTANT GENERAL/PERMANENT SECRETARY

1. Deputy Accountant General (Fund Management)
2. Deputy Accountant General (Main Account)
3. Deputy Accountant General (Central Pay Office)
4. Deputy Accountant General (Management Services)
5. Joint Account Allocation Committee (JAAC) Office
6. Internal Audit
7. Press Officer

FUND MANAGEMENT:

1. Deputy Director (FM)
2. Project Financial Management Unit (PFMU)
3. Subsidiary Section
4. Treasury Cash Office Headquarter (16 LG TCOs)
5. Cashier
6. Direct Bank Lodgment System (DBLS) Unit
7. Reconciliation Unit
8. Contract Register Section
9. Payment Request (PR) Section

CENTRAL PAY OFFICE:

1. Deputy Director (CPO)
2. Deputy Director (Computer Unit)
3. E-Processing Unit
4. Input Processing
5. Variation Control Unit

MANAGEMENT SERVICES:

1. Deputy Director (MS)
2. Accounts Section
3. Store Unit
4. Transport Section
5. Registry (Open & Confidential)
6. Maintenance Section

MAIN ACCOUNT:

1. Deputy Director (MA)
2. General Ledger Section
3. Revenue Section
4. Final Accounts Section
5. Transcript Section

FUNCTIONS OF PRINCIPAL OFFICERS:

Accountant General/Permanent Secretary

The Accountant-General/Permanent Secretary who is responsible for the general administration of the Treasury is also the Chief Accounts Officer of the State Government and the custodian of Government Fund. The Accountant-General also attends the Federal Accounts Allocation Committee (FAAC) meeting on behalf of the State Government on monthly basis, prepares and presents the main Memoranda at Local Government Joint Account Allocation Committee (JAAC) meetings. It serves as the secretariat of the State Account Allocation Committee (SAAC).

Other functions of the office include:

i. Receiving all public funds and providing secured custody of the funds maintained with various Government approved Banks.

ii. Processing and disbursement of approved releases for payment on behalf of the State Government.

iii. Preparation of daily, weekly, monthly and quarterly cash flow statement,

iv. Liaising between the State Government and the banks on day to day financial activities of the Government.

v. Preparation of Monthly Bank Reconciliation Statements.

vi Monitoring all Ministries, Departments, and Agencies (MDAs) and ensuring that each MDA complies with the provision of Financial Administration and extant rules and regulations.

vii. Supervising the accounts (comprising the Receipts and Expenditures) maintained by the Ministries, Departments, and Agencies and reconciling the accounts with the Treasury records on a periodic basis.

viii. Preparation of the Statutory Final Accounts of the State Government that is, Accountant General’s Report (Mid-Year and Annual) in line with International Reporting Standards (IRS).

ix. Responsible for verification, collation and payment of monthly salaries and allowances of Public Servants and other relevant political office holders.

x. Responsible for the servicing of Government loans and public debt management with support from the Debt Management Unit under the Ministry of Finance and Economic Development.

Deputy Accountant General Management Services (MS) Department

i. Controls internal administrative operations.

ii. Coordinates internal financial record keeping, registry operations, and administrative compliance of Treasury Staff.

iii. Ensures internal operational efficiency to support technical accounting departments.

iv. It manages and coordinates the activities of other departments on matters related to policy formulation, interpretation, and execution.

v. It handles staff promotion, welfare, discipline and posting of Accountants and Accounts Officers across MDAs in the Civil Service.

vi. It takes oversight function on both Recurrent and Capital budget of Accountant General Office.

vii. It monitors and controls Department Vote Book (DVEA) for expenditure control.

viii. It is also within the purview of (MS) Department to supervise all procurements and store’s activities.

ix. It ensures regular maintenance of vehicles, office furniture and equipment in all the departments and units in the Accountant General’s Office.

x. It handles matters relating to the NYSC (Corps members) deployed to this office including IT students on SIWES.

xi. The Deputy Accountant General Management Services Department serves as one of the signatories to all Government Accounts.

Deputy Accountant General Funds Management (FM)

i. Funds Management Department is headed by the Deputy Accountant General (FM) and it performs the following functions:

ii. Oversees the execution of cash management strategies and liquid resources allocations.

iii. Liaison between the State Government and the Banks on day-to-day financial transactions and other Government financial related activities .

iv. Keeping of Cash Books and preparation of Monthly Bank Reconciliation Statements in respect of various Bank Accounts kept by the State Government.

v. Principal signatory to Government Accounts and Cheques.

vi. Coordinates direct bank logdements, payments platforms, and bank reconciliation

Deputy Accountant General Main Accounts Department (MA)

The Main Account Department is saddled with the responsibility of preparing the annual and bi-annual reports of the Accountant General (Financial Statement) in line with the relevant regulatory frameworks. The Department also performs any other technical functions as assigned by the Accountant General/Permanent Secretary.

i. Directs the preparation and consolidation of State General Ledger and Financial accounts.

ii. Ensures accounting entries comply with IPSAS standard reporting guidelines before producing the Accountant General’s mid-year and annual statutory financial reports.

iii. Preparation and publication of the statutory Final Accounts of the State Government (Mid-year and Annual).

iv. Preparation of monthly financial highlight of the State Government showing detailed revenue and expenditure for both internal and external users.

v. Preparation of the report of the State Allocation Account Committee (SAAC) on monthly

vi. Generation of Financial return for the use of CBN and other Government Agencies and other users of Public Sector Accounts.

vii. Supervision of accounts of the various MDAs and reconciliation of the accounts with the Main Treasury records on periodic basis.

viii. Reconciliation of foreign loans records with Debt Management Office (DMO) and other relevant Agencies.

Deputy Accountant General Central Pay Office Department (CPO)

i. Supervises centralized payment operations, e-processing channels, and variation control units.

ii. Collation and processing of salary and pension imports from respective MDAs for payment

iii. Manages the execution and validation of payroll, allowances and approved vendors payouts.

iv. Issuance of clearance letters to both State Government Retirees and Local Government/Primary Schools’ Teachers Retirees in the processing of pensions and gratuities.

v. Coordinates the digital financial processing systems and IT accounting infrastructure.

JOINT ACCOUNTS ALLOCATION COMMITTEE (JAAC)

i). JAAC unit is empowered to receive all Local Governments Funds and to provide secure custody of such funds to be preserved with various Government approved Banks.

ii). disburses funds based on current Revenue Formula after ratification of State and Local Governments Joint Allocation Committee Meeting (JAAC).

iii). payment of Primary schools Teachers’ salary and Local Government Employees.

iv) Payment of pensions to the retirees.

v). Payment of 5% Statutory Allocation to Traditional Council.

PROJECT FINANCIAL MANAGEMENT UNIT (PFMU)

The Project Financial Management Unit (PFMU) is a unit established within the Office of the Accountant General as an institutional arrangement of the World Bank with the basic functions of accounting, planning, budgeting, reporting, internal auditing and management of World Bank Project Funds.

The PFMU ensures among other things:

i) All important business and financial processes are covered.

ii) Adequate internal controls are in place.

iii) Quarterly financial monitoring reports are prepared on timely basis.

iv) The financial information required by the Project Implementation Units (PIUs) are prepared promptly.

v) The annual financial statements are prepared on a timely basis.

vi) The annual external audit is carried out in time and audit findings and recommendations are implemented expeditiously.