RMAFC -Departments and Units

Allocation Department

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:

  • Federation Account Committee
  • Indices and Disbursement Committee and
  • Ad-hoc Committee of Revenue Allocation Formulae

Finance and Accounts Department


  • Maintain the Commission’s various accounts;
  • Receives the Commission’s monthly allocations from the Federation Account of Nigeria;
  • Disburse such allocation for the execution of the activities of the Commission;
  • Controls expenditure through the use of AIE to achieve the goals of the Commission;
  • Ensures timely preparation of the Commission’s Audit Accounts by the External Auditors and forwarding of same to the office of the Accountant – General of the Federation and PACs of the Senate and House of Representatives;
  • Maintain and update the Commission’s Asset Register;
  • Advises the Chairman on all financial matters of the Commission;
  • Prepares the Commission Annual Estimate of Expenditure to the National Assembly.

Presently there are eleven (11) Units under the Finance and Supplies; they are as follows:

Budget Unit
The Budget Unit prepares the Commission’s annual budget in conjunction with Planning Research and Statistics department:

  • Collect and collate estimates from all departments and zonal/state offices of the Commission;
  • Prepares the Commission’s annual recurrent budget;
  • Liaise with the Federal Ministry of Finance for the purpose of budget implementation and release of funds;
  • Liaise with Central Bank of Nigeria from time to time;
  • Monitors the performance of the Commission’s budget to ensure that the pattern of spending is in conformity with the Appropriation Act.

Other Charges
This unit controls vote book of the Commission.

  • Prepares weekly returns for various accounts sub-heads;
  • Posting of retirement vouchers and capital vote books;
  • Raising of payment vouchers for the payment of claims to Members of the Commission, Contractors, Individuals, Firms, Corporate Organisations and Agencies.

Salary Unit
This unit handles payment of salaries to staff and Members of the Commission.

  • Deduct National Pension Funds, Housing Funds, PAYE Tax and other approved taxes and remit them to the appropriate authorities.

Funds Unit
Controls master Vote book:

  • Raising of AIE for overhead and Personnel costs payment;
  • Liaise with the Ministry of Finance for issuing of warrant;
  • Release of funds for expenditure to Zonal/State offices.

Checking Unit
Scrutinizes all vouchers both personnel and overhead costs before payment.

Advances Unit

  • Ensures granting of motor vehicle and bicycle advances to members of staff of the Commission.
  • Monitors retirement of advances – granted to members of staff of the Commission.

Final Account

  • Prepares transcript for onward submission to the office of the Accountant-General of the Federation (OAGF);
  • Prepares bank reconciliation statement;
  • Liaise with the OAGF to ensure that the Commission’s account is in conformity with the financial regulations;
  • Ensures that the accounting codes and related development is implemented;
  • Receives returns from Zonal/State offices and consolidate them with that of the Head office;
  • Provides the necessary books of accounts and materials for external auditors and government auditors to facilitate audit assignment.

Central Pay Office

  • Ensures payment of cash and cheque to approved beneficiaries;
  • Custody of security documents
  • Remits taxes to the appropriate authorities;
  • Maintains Commission’s cashbooks.

Supplies Unit

  • Ensures supplies of needed items to various Departments/Units of the Commission;
  • Carry out market survey in conformity with due process;
  • Registration of Contractors.

Maintenance Unit
The Unit handles all maintenance needs of the Commission’s building, office furniture and equipments and other infrastructure facilities other than motor vehicles.

Transport Unit
This Unit keeps the motor vehicle, register and maintains the vehicles.

Fiscal Efficiency Department

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:

  • Monitoring the Federal Fiscal System and Inter-Governmental Financial Relations;
  • Pursuing the achievements of optional income into the Federation Account outside the routine oil and non-oil sectors;
  • Conduct researches into the new sources and strategies of revenue collections for the three tiers of government;
  • Maintain close monitoring relationship with relevant organs of the three tiers of government especially with respect to rolling plans and annual budget;
  • Provide secretariat to the following Committees
  • Fiscal Efficiency and Budget Committee
  • Remuneration and Monetization Committee
  • Investment Agreements and Solid Minerals Committee

Mobilization Department

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

  • Regular monitoring of Non-Oil Revenue accruals into the Federation Account from the relevant agencies like Nigeria Customs Service Commands and Tax offices of the Federal Inland Revenue Service (FIRS) in the FCT
  • Represent the Commission as a member of the Presidential Technical Sub-Committee on Revenue Monitoring and Reconciliation at Central Bank of Nigeria (CBN)
  • Representing the Commission on the Presidential Revenue Monitoring and Reconciliation Committee at the Budget Office of the Federal Ministry of Finance, Abuja.
  • Membership of Inter-Ministerial Committee on Reconciliation and Monitoring of NCS and FIRS.
  • Liaise with Zonal/State offices for effective monitoring and coordination of the Commission’s activities e.g. participate in quarterly monitoring and Reconciliation with Zonal/State offices
  • Mobilize and create awareness among the 3-tier of government on the need to improve on their Internally Generated Revenue (IGR) through seminar and workshops
  • Provide Secretariat to the Non-Oil/Royalities Committee
  • Any other duty that may be assigned by the Chairman of the Commission

Oil and Gas 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

  • To determine the cost of oil production by NNPC and Joint Ventures Cash Call partners;
  • Generate data on oil and Gas activities in the country;
  • Carry out inspection of oil and Gas production and shipping facilities i.e. flow stations/platforms and jetties;
  • Develop and maintain a databank;
  • Monitor metering devices for random verification of quantities of crude oil produced and shipped;
  • Monitor and report any production and shipping disruptions caused by community disturbances or any other causes;
  • Verify the locations of oil fields, wells production flow stations and shipping jetties in the States and local government areas;
  • Liaise with NNPC and DPR to reconcile production and sales of crude oil

Human Resource Department

The Human Resource Department is a service provider for all departments of the Commission and performs the following functions:

  • Designing the Commission’s recruitment policy to conform with the Federal guidelines on appointment, promotion and discipline;
  • Consider and recommends to the Commission all matters concerning appointment, promotion and discipline;
  • Advises on effective and efficient staffing of the Commission;
  • Advises on staff pension and gratuity;
  • Cater for the welfare needs of Members and Staff;
  • Ensure that all the rights and privileges of staff are upheld;
  • Identifies the training needs of staff and ensure its achievement with a view to enhancing productivity

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:

  • Appointment, Promotion and Discipline (APD);
  • Welfare/Trainning

Planning, Research and Statistics Department

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:

  • Planning Division
  • Research and Statistics Division

Planning Division
The Planning Division serves as the Secretariat of the Planning Board whose duty is to:

  • Approve the Commission’s development plan (medium, perspectives or rolling);
  • Agree on the Commission’s overall work programme and target for the year;
  • Receive and advise the Commission on the following reports and proposals before they are sent to higher authorities;
  • Monitoring and Evaluation Reports;
  • Proposal for creating new sub-divisions or restructuring and rationalizing existing ones in the Commission;
  • Reports of complete research projects;
  • Approve the Commission’s research programme for the year.

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:

Research Branch
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:

  • Computerization of the Commission, this includes but not limited to;
  • Compilation of the comprehensive electronic database in the Commission;
  • Computerization of operations of the departments in the Commission. This include the following: Payrolls, Records, Accounting, Personnel Matters, and Statistics Matters etc
  • Setting up and maintaining a network backbone linking all offices in the Commission;
  • Liaison with the Research and Statistics branches in the collection, analysis and processing of data and statistics relating to the entire nation;
  • Managing Records and information resources of the Commission

Library service Section
This section is established to provide the following services:

  • To make available for consultation, reference materials, these include: reports, journals, encyclopaedia, dictionaries, textbooks etc;
  • To provide daily newspapers, news magazine to members and staff of the Commission

Information and Communications Technology Department

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.

States Offices Department

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.

Procurement Department

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.

General Services Department

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.

Reform Coordination and Service Improvement Department


(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.

Special Duties Department