RMAFC – Functions

The Commission derives its powers and constitutional functions from paragraph 32 of Part I of the Third Schedule to the 1999 Constitution of the Federal Republic of Nigeria. The Commission, accordingly, has been vested, constitutionally, with powers and responsibilities to:

    • Monitor the accruals into and disbursement of revenue from the Federation Account;
    • Review from time to time, the revenue allocation formulae and principles in operation to ensure conformity with changing realities: Provided that any revenue formula which has been accepted by an Act of the National Assembly shall remain in force for a period of not less than five years from the date of commencement of the Act;
    • Advise the Federal, State and Local Governments on fiscal efficiency and methods by which their revenue is to be increased;
    • Determine the remuneration appropriate to political office holders, including the President, Vice-President, Governors, Deputy Governors, Ministers, Commissioners, Special Advisers, Legislators and the holders of the offices mention in Section 84 and 124 of the Constitution; and
    • Discharge such other functions as are conferred on the Commission by the constitution or any Act of the National Assembly.


RMAFC – Autonomy

      The Commission is an autonomous body and is not subject to the direction or control of any other authority or person in the exercise of its power to make appointments or to exercise disciplinary control over persons.


      Unlike in the past where Ad-hoc Committees and Commissions were set up to review the fiscal arrangements in the country, the Commission is now a permanent institution. As a permanent institution, the Commission’s approaches shall necessarily be different from those of previous Ad-hoc bodies. Two of these differences are worth highlighting. First, the reports of the Commission will be more frequent, and be in memo form. Secondly, its assignments will be carried out in a more discrete manner. Yet, the Commission wants to benefit from as wide and varied a viewpoint as possible, it organizes seminars, engages in frequent brainstorming sessions and uses the services of consultants and media where and when necessary. It welcomes memoranda, particularly those objectively put forward by institutions, groups and individuals.


RMAFC – Organizational Structure

    An Executive Chairman, Engr. Elias N. Mbam, FNSE, heads the new Revenue Mobilization Allocation and Fiscal Commission. It has a board comprising a member from each State of the Federation and the Federal Capital Territory. It also has the management comprising the senior staff that undertakes the regular civil service routines. The Commission has the office of the Chairman with operational units, the office of the Secretary and seven departments namely:
  • Department of Allocation
  • Department of Mobilization
  • Department of Human Resources
  • Department of Planning, Research and Statistics
  • Department of Finance and Accounts
  • Department of Fiscal Efficiency
  • Department of Oil & Gas
  • Procurement Division
  • Servicom Division
  • Public Relations and Information Unit
  • Legal Unit
  • Internal Audit Unit
  • Protocol Unit
  • Information and Communication Technology (ICT Unit)
  • Maintenance Unit
  • Clinic Unit