Structure of the Department: The Department is made up of five (5) Divisions: Budget Unit, Fund Management and Control Unit, Final Account Unit, Salaries and Pension Unit, Central Stores Unit.
Director's Information

Divison - General Function


  1. Budgeting : Collation, Submission and Co-ordination of “Defence” of Annual Estimates for the Commission and the 21 FCEs.
  2. Accounting & Transaction Processing: Accurately record the financial consequences of the Commission’s activities, and settlement of financial transactions/cash obligations arising from such activities.
  3. Reporting : The use of aggregated financial transactions of the Commission together with any required accounting adjustments, to produce Basic/Statutory Financial Statements and Balance Sheet.
  4. Financial Control: Ensure adequate supervision of the disbursement of funds and proper monitoring and accounting for revenue.
  5. Advisory Role: Advice the Accounting Officer on all financial matters as well as the technical provisions of financial regulations and other treasury circulars.
  6. Compliance: Ensure compliance with the stipulated financial requirements of Government and other Regulatory Agencies as regards the collection, custody, recording and disbursement of public funds.
  7. Funding: Engage relevant agencies of Government and donor/partner agencies to obtain and maintain the necessary financial resources for the attainment of the CORE mandates of the Commission.
  8. Audit Query: Ensuring the Existence of an effective audit query unit/section to promptly deal with all queries that may arise.
  9. Financial Monitoring Activities: Conducting Statutory Financial Monitoring Exercise of all Federal Colleges of Education in Nigeria.
  10. Prompt Rendition of Returns: Ensuring Prompt rendition of all returns to statutory agencies.
  11. Liaising with OAGF: Liaising with the Accountant General from time to time when in doubt in the interpretations of provisions of financial regulations and other treasury circulars.
  12. Interface with Relevant Agencies: The department on behalf of the Commission also interacts with the following Ministries and Agencies where necessary;
    • Office of the Auditor General for the Federation
    • Federal Inland Revenue Service
    • Office of the Accountant General of the Federation
    • Federal Ministry of Finance
    • The Central Bank of Nigeria
    • Tertiary Education Trust Fund
    • Salaries and Wages Commission
    • Federal Ministry of Education
    • International Development Partners
    • Remita