The Allocation function of the Revenue Mobilization Allocation and Fiscal Commission is derived from the provisions of paragraph 32(a) Part I of the Third Schedule to the 1999 Constitution which states inter alia that the Commission shall “monitor accruals to and disbursement from the Federation Account, similarly, paragraph 32(b) which empowers the Commission to “review from time to time the revenue allocation formulae in operation to ensure conformity with changing realities.
In order to achieve the stated functions above, two Constitutional Committees, and one Ad-hoc Committee were created in the Commission. These are:
Presently there are eleven (11) Units under the Finance and Supplies; they are as follows:
The Budget Unit prepares the Commission’s annual budget in conjunction with Planning Research and Statistics department:
This unit controls vote book of the Commission.
This unit handles payment of salaries to staff and Members of the Commission.
Controls master Vote book:
Scrutinizes all vouchers both personnel and overhead costs before payment.
Central Pay Office
The Unit handles all maintenance needs of the Commission’s building, office furniture and equipments and other infrastructure facilities other than motor vehicles.
This Unit keeps the motor vehicle, register and maintains the vehicles.
The Fiscal Efficiency Department as one of the core departments of the Commission was set up in 2001 to enable the Commission perform its Constitutional functions of advising the 3-tiers of government on fiscal matters.
Functions of Fiscal Efficiency Department
The core functions of the Fiscal Efficiency Department include:
The Mobilisation mandate of the Revenue Mobilisation Allocation and Fiscal Commission is drawn from the Constitutional provision as contained in paragraph 32(a) of Part 1 of the Third Schedule to the 1999 Constitution of the Federal Republic of Nigeria which empowers the Commission to monitor accruals into and disbursement from the Federation Account. The Mobilisation activities of the Commission are carried out by the Mobilisation Department and the Non-Oil/Royalities Committee.
Functions of the Mobilization Department
The Commission, in July, 2002 received circular No. SGF.3/20.IV.109 dated 13th July, 2002 from the office of the Secretary to the Government of the Federation on the Federal Executive Council decision which directed the Revenue Mobilisation Allocation and Fiscal Commission to monitor the determination of the cost of oil production by NNPC and its Joint Venture Cash Call partners. The Commission examined the issues and concluded that a new outfit was needed for monitoring the cost of JVC and other related activities. Thus, the Oil and Gas Department was created in 2002.
Function of the Department
The Human Resource Department is a service provider for all departments of the Commission and performs the following functions:
The Human Resource department has two divisions headed by Deputy Director: AP & D and Welfare/Training, and other sub-units, all answerable to the Director, Human Resource. The Divisions are:
The Planning Research and Statistics Department is one of the Service departments of the Commission. The department is responsible for articulation of development plans, monitoring and evaluation of plan implementation, conducting research, management of records and information.
To perform these functions, the department is divided into two (2) divisions namely:
The Planning Division serves as the Secretariat of the Planning Board whose duty is to:
The Research and Statistics Division on the other hand is made up of three branches; namely: Research, Statistics and Records. They are charged with the following responsibilities:
The research branch has three sections, which includes:
Sectoral Research Section
The main function of the Sectoral Research section is to conduct research in the sectors of the economy or area of concern over which the Commission has jurisdiction.
Operations, Organisations and Management Research Section
This section is to conduct research into the operational modalities, the organisation structure and management modalities of the Commission. It is also to provide in-house management consultancy services for the Commission.
The Efficiency Section
The Efficiency Section uses result of the Operation Organisation and Management Research Section to design efficiency targets for staff of the Commission. This section is also to monitor the achievement of these targets and report periodically to the office of the Secretary to the Commission.
The branch has two sections: the sectoral statistics and internal statistics.
The Sectoral Statistics
The Sectoral Statistics Section is to routinely collect and process statistics relating to the sectors of the economy or area of concern over which the Commission has jurisdiction.
The Internal Statistics
The Internal Statistics Section on the other hand is to routinely collect and process statistics on the internal condition and situation of the Commission i.e. statistics concerning its personnel, finance, physical resources, operations, output etc.
The Records Branch is sub-divided into the library section and the Management Information System Section.
Management Information System (MIS) This section is charged with the following responsibilities:
Library service Section
This section is established to provide the following services:
Functions of the Department are as follows:
The functions of the Information Communication Technology Department include:
I. Ascertain proper and smooth operations of computer system at the headquarters
II. Draw ICT and related ICT budgets in the Commission
III. Assess the impact of ICT in the Commission
IV. Advice on adoption of most efficient and effective ICT policy
V. Drawing up specifications to facilitate procurement of appropriate computer hardware and software related to the Commission
VI. Supervise the installation and commissioning of computer network systems
VII. Contact point on all ICT related issues (i.e. ICT Management)
VIII. Represent the Commission in all Forums on ICT related issues
IX. Coordinate training of staff on Computer systems in line with e government strategy to build capacity in ICT
X. Advice the Commission on information security in the use of computers and maintain important information and data backups.
XI. Carry out any other assignment as may be directed by the Chairman or the Commission.
In order to be able to perform its constitutional responsibilities, which involves continuous contact and interaction between the Commission on one hand and the federal agencies responsible for revenue generation that are spread all over the federation, states and local governments, on the other hand, the Commission created States Offices.
Functions of the State Offices:
a. Monitoring of revenue accruals to States and Local Governments within a state on a continuous basis and submission of quarterly reports to the Head office.
b. Advising State and Local Government on fiscal efficiency, revenue generation and expenditure profile.
c. Attending and providing technical/professional input at the meetings of States revenue Commissions/Boards (where applicable)
d. Initiating field studies in collaboration with states and Local Governments aimed at identification and mobilization of new sources of revenue.
e. Monitoring major revenue collecting agencies for prompt collection and remittance of revenue into Federation Accounts.
f. Disseminating information/policies of the Commission to all tiers Government.
g. Ensuring the correct implementation of the approved remuneration for political/judicial Office holders in the States and Local Government areas.
h. Taking general or specific initiatives necessary for effective mobilization of revenues.
i. Carry out any other assignment as may be directed by the Chairman or the Commission.
The procurement Division of the Commission was formally set up in November 2009. Presently, it has fifteen (15) staff. This is made up of twelve (12) staff from grade level 7 and above, one (1) junior staff and two (2) National Youth Service Corp (NYSC) Members.
The specific responsibilities of the Procurement Division are summarized as follows:
i. Preparing needs assessment and evaluation
ii. Identifying the goods, works and services required.
iii. Carrying appropriate market and statistical surveys and on that basis prepare an analysis of the cost implication of the proposed procurement.
iv. Integrate its procurement expenditure into the Commission’s yearly budget.
v. Prescribing any methods for effective procurement subject to the necessary approval under the Public Procurement Act, 2007.
vi. Keeping and monitoring records of all documents relating to the procurement proceedings.
vii. Serves as the secretariat of the Procurement Planning Committee and the tenders Board of the Commission.
The proposed Corporate (General) Services Department is a new creation, which has since been adopted by many Institutions and Agencies.
The new Department shall have the following responsibilities:
1) Ensuring that the building, furniture, equipment and vehicle of the Commission are well maintained.
2) To coordinate the Transport System of the Commission. In doing so, it shall keep motor vehicles register and maintain the vehicles both at the Head Office and zone/ State Offices.
3) To ensure the provision of sanitary Conditions in the Commission. In this respect, it shall supervise all companies providing cleaning services for the Commission in order to ensure that the environment is kept neat and tidy, cleaners and gardeners are at all times maintaining the surroundings for working atmosphere.
4) To coordinate and ensure proper and regular maintenance of the Commission’s properties relating to buildings, Office furniture, equipment and such other infrastructural facilities both the Head Office, Zonal/ State Offices and any other location;
5) To plan and coordinate all Medical and related Services by ensuring that all the Health need of Members and Staff of the Commission are adequately catered for both in line with the National Heal Insurance Scheme and through the Commission’s Clinic as well as promoting with other healthcare service providers
6) To coordinate and supervise all security matters- both at the Head Office as well as Zonal/ State Offices including residences and other assets of the Commission wherever they are located.
7) Carry out any other assignment as any be directed by the Chairman or the Commission.
(i) To spearhead the MDA’s service delivery initiative through SERVICOM compliance
(ii) To produce review and monitor performance of chapters from the ministry and its Parastatals
(iii) To manage the ministry’s customer relations policy including providing opportunities for customer feedback on services
(iv) To institute a complaints procedure including Grievance Redress Mechanism for the ministry and its Parastatals
(v) To institute appropriate market research techniques in identify customer needs and expectations
(vi) To ensure the promotion of quality assurance and best practices in the ministry’s performance of its functions.
(vii) To provide a comprehensive and effective training policy for frontline staff on Customer Relations and related matters.
(viii) To serve as a link between the Ministry and SERVICOM Office
(ix) To serve as the Secretariat of the Ministry’s Service Delivery Committee
(x) To manage links with strategic partners and other stakeholders on Service Delivery, Market Research, Customer Care/Relations, etc
(xi) To facilitate a safe and conducive working environment for staff at all levels of service delivery.