The Finance and Accounts Department is headed by a Director. The Department is divided into two major divisions as follows: Budget Division and Accounts Division.


  • Preparation, Collation, Submission and Supervision of the Budgeting process of the Office of the Head of the Civil Service of the Federation and receipt of funds by way of warrants or Authority to Incur Expenses (AIEs)
  • Requesting for cash backing for such warrants and AIEs from the Accountant-General of the Federation
  • Liaising with the Ministry of Finance/Budget Office of the Federation and the National Assembly on matters relating to Revenue, Recurrent and Capital Budget of the Office of the Head of the Civil Service of the Federation
  • Supervision and monitoring of the OHCSF's Revenue, Recurrent and capital budget performances
  • Settlement of bills, rates, and salaries after raising the appropriate payment vouchers, through e- Payment system
  • Maintenance of appropriate records and books for all financial transactions (e.g. Vote books, cash books, ledgers, etc)
  • Rendition of mandatory Financial returns to the Office of the Accountant - General of the Federation and monthly statement of vote book balances to the HOSF and Permanent Secretaries
  • Responding to queries issued by the Internal Audit Unit, Federal Audit and the Public Accounts Committee of the National Assembly
  • Offering advice on budgetary and all other aspect of financial matters to the HOSF and other Accounting Officers
  • Handling other functions as would be directed by the HOSF and the Permanent Secretaries from time to time


Budget Division
The Budget Division is divided into three sections: Capital, Recurrent and Revenue. Generally, the functions of the Division are as follows

  • Preparation, collation, submission and supervision of the Budget of the Office of the Head of the Civil Service of the Federation/Parastatals, with regard to Recurrent( Personnel/ Overhead Cost ), Capital and Revenue
  • Provision of Secretariat support to meetings of Budget Committee and supervision of Budget Sub-Committee meetings
  • Liaison with the Federal Ministry of Finance/Budget Office of the Federation and the National Assembly on matters relating to Revenue, Recurrent and Capital budgets of the OHCSF
  • Collection of warrants (Personnel, Overheads and Capital) for the OHCSF
  • Supervision and monitoring of the revenue, recurrent and capital budgets
  • Attendance of all Budget briefings and meetings organized by BOF/Federal Ministry of Finance by Officers of the Division
  • The discharge of any other duties that may be assigned from time to time by the Director (Finance and Accounts ), Permanent Secretaries and or HOS as the case may be.

Accounts Division

The Accounts Division is quite large due to its multiplicity of the functions. To this end, the division is divided into Sections and Units as follows:
  • Accounts Administration/Audit Query:Handles all administrative matters relating to the staff of the Division. Also collates responses to audit queries and observations by Internal Audit, Federal Audit and Inspectorate of the Office of the Accountant General of the Federation
  • Advances: The section receives approvals for advances, prepares payment and retirement vouchers for such advances. It updates the list of outstanding advances against Officers from time to time and contacts them to retire
  • Central Pay Office: The functions includes:
        • Receives and records audited payment vouchers from Internal Audit Unit, process and prepares e-Payment mandate to the appropriate banks for payment to beneficiaries
        • Posting and balancing the cash books for both capital and recurrent
        • Collection of revenues, issuing receipts for same and lodging into the appropriate revenue account and or remitting to the appropriate government agency
        • Maintains e-Payment mandate registers and cashbooks of the various banks maintained for the OHCSF
      • Checking: This section receives payment vouchers (i.e. contract, out-of-pocket expenses, advances, retirement of advances etc) from Other Charges, Advances and Funds, and checks to confirm authorization, compliance with regulations and that all relevant documents are attached
      • Final Accounts: Prepares and renders monthly transcripts of Accounts (both manual and electronics) to the Office of the Accountant-General of the Federation
      • Funds: Liaises with all sources from where the OHCSF receives funds (e.g. Federal ministry of Finance, OAGF, Central Bank of Nigeria etc ) to ensure that funds conveyed in warrants, AlEs and other funds instruments are received. The section issues departmental AlEs to Other Charges and Outstations


      • Other Charges:
        • Keeping of vote books (Capital and Recurrent)
        • Preparation of payment vouchers (both Capital and Recurrent)
        • Extraction and compilation of weekly or monthly vote book balances under the purview of the various Permanent Secretaries and the HOS
      • Salary Section: Preparation of the monthly salaries and allowances of all staff at the OHCSF headquarters. Towards this end, the section maintains Personal Emolument Records of all the staff. Also prepares and pay the salary of Permanent Secretaries. Service-Wide this is now pooled in the OHCSF for administrative convenience
    • Bank Reconciliation Unit: Reconciles transactions in the cashbooks with that of the bank statements and renders monthly returns of such statements to the Office of the Accountant —General of the Federation
    • Variation Control Unit: This section ensures that changes in staff personal emolument during each month by way of increment, promotion, new appointment, acting appointment, resignation/retirement, advances, etc. Are properly compiled and controlled by way of variation advice for implementation


  • National Housing Fund Unit:
    • This unit compiles and forward to Federal Mortgage Bank of Nigeria schedule of deductions made monthly from staff salaries with respect to the fund
    • Liaise with the Federal Mortgage Bank of Nigeria for issuance of new pass book for staff and updating all passbooks of Officers with deductions already made from their salaries
    • Processing of refunds for retired Officers
    • Compilation and collation of staff records on the Fund and reconciling with the Federal Mortgage Bank of Nigeria.