The Ministries Department is in-charge of the audit of the books of accounts of all Federal Government’s Ministries. The scope of the audit covers the Recurrent Expenditures, Revenues, Salaries and any other relevant areas.

The Ministries Department is structured as follows:

1. Self Accounting Departments
2. Defence and Security Division
3. States Division
4. Losses and Investigation Division

The structure is further broken down as follows:-

1. Self Accounting Department (SADs 1 - IV)
2. Defence and Security Division is made up of:

(i) Ministry of Defence (MOD)
(ii) Nigeria Army:-

1. Command Finance Office (CFO)
2. Unit Cash Accounts

(iii) Nigeria Air Force
(iv) Nigeria Navy
(v) Military Pensions Board
(vi) Nigeria Police Headquarters
(vii) Police Pensions Board

SELF ACCOUNTING DIVISON (SADs I – VI):
This is the division that is supervising the audit of the Ministries. The division coordinates all the reports and forward them to the appropriate quarters for further necessary actions.

LOSSES AND INVESTIGATION DIVISION
It is incharge of the activities of the Government’s losses of cash and stores in all the Federal Ministries. The representative of the Auditor-General, who is usually a Deputy Director, is the Head of the Division and he is also the Chairman of the Federal Losses Committee.
Other members of the Federal Losses Committee are as follows:-

1. Accountant-General of the Federation (Rep.)
2. Economic and Financial Crimes Commission (EFCC) (Rep.)
3. Inspector-General of Police (Rep.)
4. Inspectorate Department of the Office of the Accountant-General of the Federation (Secretariat).

In summary, the activities are being coordinated by the Chairman and reports made to the appropriate quarters for further necessary actions.
The Ministries Department also carries out any other ad-hoc duties that may be assigned/given to it by the Auditor-General for the Federation.

Structure: The Department of Programme and Performance Audit is structured into three (3) Divisions as follows:

1. Projects Audit Division;
2. Programme Audit Division; and
3. Performance Audit Division

Functions:

1. Monitoring of Government Capital Programmes and Projects to determine the level of implementation aimed at improving the efficiency and effectiveness of the capital programmes and projects based on targets and activities planned during the various phases of the project;
2. Evaluating Government capital programmes and projects with a view to determining the actual project impact against the agreed strategic plans;
3. Determining the programmes and projects of the Government collecting and collating all Government relevant documents relating to such programmes and projects;
4. Ascertaining the reasons for project delays and abandonment;
5. Ensuring that terms of contract are faithfully adhered to by contractors and that variation clauses are not arbitrarily used to the disadvantage of Government; and
6. Value for money audit.

Structure: The Department is divided into three (3) Divisions as follows:

1. Forensic Audit Division;
2. ICT Audit Division; and
3. Risk Based Audit Division.

Functions:
The functions of this Department include:

1. Conducting Environmental Audits considering the level of degradation of our land by the Multi-National Corporations;
2. Conducting Forensic Audits;
3. Conducting Information Technology (IT) Audits;
4. Conducting Risk Based Audits; and
5. Auditing of other emerging issues.

Revenue Department was established in the Auditor-General’s Office primarily to ensure:

• Timely collection of revenue due to the Government.
• That amounts due are actually collected.
• That what is collected is properly accounted for in accordance with financial regulations and other extant rules.

In order to achieve these objectives the following divisions were created.

NOGRA1: for the audit of Non Oil and Gas revenue in the Federal Capital Territory and Northern States of the Federation and FIRS headquarters and Tax Offices.

NOGRA2: for the audit of Non Oil and Gas revenue in Lagos and the Southern States of the Federation and FIRS Area Tax Offices.

OGRA: audit of Oil and Gas revenue throughout the Federation. The Unit is expected to audit the computation and assessment of Petroleum Profit Tax (PPT), Royalties, Withholding Tax, Value Added Tax, Education Tax, Pay As You Earn (PAYE) and other taxes expected to be paid by the Oil and Gas companies.  In doing this, the staff are expected to visit FIRS, Large Tax Office at Lagos, examine all the relevant files of each Oil and gas company and oil service companies to ascertain the correctness of the assessment and Best of Judgment (BOJ) used. This Unit is also to conduct periodic checks to the Oil and Gas companies in order to ascertain the correctness of return submitted to the FIRS.

CUSTOMS1: to audit the accounts and all revenue collection of the Customs Department in Abuja and the Northern States.

CUSTOMS2: to audit the accounts of revenue collection of customs in Lagos and Southern States of the Federation.

Structure: The Finance and Accounts Department is divided into the following two Divisions:

1. Accounts Division; and
2. Budget Division.

Functions:

1. Ensuring compliance with Financial Regulations and the Accounting Code by all staff;
2. Ensuring adequate supervision of the disbursement of funds and proper monitoring and accounting for revenue;
3. Husbanding the financial resources of the Office;
4. Ensuring that all internal controls are in place in the Management of the finances of the Office;
5. Advising the Accounting Officer on all financial matters, the Financial Regulations and other Treasury and Finance Circulars;
6. Maintaining proper accounting records such as books of accounts, Main and Subsidiary Ledgers;
7. Ensuring prompt rendition of all statutory returns e.g. consolidated Accounts (Monthly Transcript), Bank Reconciliation Statements, Revenue and Expenditure Returns as prescribed in the Financial Regulations;
8. Liaising with the Accountant-General from time to time when in doubt in the interpretation of the provisions of the Financial Regulations and the other Treasury Circulars;
9. Compiling and defending the budget proposals of the Office; and 
10. Ensuring the existence of an effective Audit Query unit/section to promptly deal with all queries from internal audit Unit, Inspectorate Department, and Office of the Accountant-General.

Structure:

1. Planning Division;
2. Research and Documentation;
3. Public Accounts Committee Affairs Division; and
4. Procurement

Functions:
The functions of this proposed Department shall include:

1. Co-ordinating of plans and programmes of the office;
2. Determining interface between Departments/Jobs;
3. Preparing Publications, Journals and Newsletters;
4. Undertaking research activities on modern auditing methods and reporting;
5. Preparing and co-ordinating annual work-plan of the office;
6. Investigating re-curing operating problems for management action;
7. Production of quarterly, annual and other periodic reports for the Auditor-General Office;
8. Responsible for the custody of records and information sources to the office;
9. Co-ordinating activities leading to and arising PAC sessions;
10. Monitoring of the office bonafide projects;
11. Liaising with International Audit Organisations and Supreme Audit Institutions;
12. Data management;
13. Maintenance of reports and archives;
14. Liaising with Federal Government Statistical Departments;
15. Assisting in Project Monitoring;
16. Processing of the Annual Report of the Auditor-General;
17. Vetting the numerous queries raised by all units of the Office residents at the various MDAs;
18. Examination of the responses to queries by all MDAs;
19. Attendance at the PAC sessions of the House of Representatives;
20. Attendance at the PAC sessions of the Senate;
21. Publishing of the Annual Report of the Auditor-General for the Federation;
22. Follow-up on the resolutions of the PAC of both the Senate and the House of Representatives;
23. Vetting the queries raised after auditing all the Nigerian Missions oversees;
24. Writing paragraphs from observations not satisfactorily answered
25. Performing other duties that may be assigned.

Functions of Divisions:

1. Planning Division
   1. Plan and policy formulation for the Auditor-General’s Office;
   2. Policy analysis;
   3. Project and programmes planning;
   4. Plans and projects monitoring and evaluation; and
   5. Issuing guidelines for auditing in the Federation.
2. Research and Documentation Division
   1. Research on auditing methods and standards;
   2. Organization operation and management research;
   3. Internal statistics; and registry and records management;
   4. Library services;
   5. Data/Data bank management;
   6. Library and Archives management;
   7. Preparation and publication of annual performance reports; and
   8. Periodicals and journals.
3. PAC Affairs Division
   1. Collating and input for the Public Accounts Committees (PAC) of the National Assembly;
   2. Attending PAC sessions of the House of the National Assembly;
   3. Undertaking follow up actions arising from PAC sessions;
   4. Preparation and production of PAC annual Report;
   5. Vetting of Audit queries from other Departments; and
   6. Examining and verifying responses to queries from MDAs.
4. Procurement Division
   Functions:
   1. Dealing with all matters on Recurrent Procurement;
   2. Dealing with all matters on Capital Procurement;
   3. Maintaining a periodic register of suppliers/contractors/service providers;
   4. Maintaining periodic register price database
   5. Secretariat of the Ministries Tenders Board;
   6. Responsible for the tenders process (advertisement, prequalification tender evaluation);
   7. Certifying all Due Process Certificates (Certificates of Awards and payments);
   8. Ensuring strict adherence to all extant regulations, procedures and provisions of the Procurement Act, 2007 on procurement and contract awards;
   9. Receiving and documenting all works and services rendered and items supplied; and
   10. Liaising with relevant agencies in matter relating to contract awards in respect of capital procurement.

This Department was formally known as Personnel Department. It got upgraded to a Department in the year 2008. The major functions of Administration and Human Resources Department of Office of the Auditor-General for the Federation include:

1. Recruitment of Junior Staff after obtaining approval from Office of the Head of Civil Service of the Federation.
2. Documentation of newly recruited officers from Federal Civil Service of the Federation
3. Opening of Records of Service for newly recruited officers and updating of their Records accordingly.
4. Promotion (both Junior and Senior staff).
   1. Sorting out names of officers due for promotions
   2. Writing of briefs for promotion interview all staff.
   3. Compiling and writing of briefs for upgrading and conversion of staff with additional qualifications.
   4. Verification of certificates with relevant institutions
   5. Collection and scoring of APER forms during promotion interviews
   6. Preparation of salary progression/placement
5. Liaising with state branch offices of this Office for the collation of personnel matters; biodata; and other activities relating to Human Resources affairs.
6. Discipline: Handling disciplinary matters of both Senior and Junior staff;
7. Processing of Gratuity and pension.
   1. Preparing list of staff due for retirement annually;
   2. Issuing letters of Acceptance of retirement to retiring staff and letters for payment of Relocation  allowance;
   3. Handling the problems of staff in respect of pensions and gratuities with the Office of Head of Civil Service of the Federation and PENCOM;
   4. Relating with the Pension fund administrators and Staff Retirement saving account and other related issues;
   5. Keeping of registers for deceased officers
   6. Keeping of registers for retirees
8. Preparation of Annual Manpower Budget and defending it at the Office of the Head of the Civil Service of the Federation (OHCSF);
9. Posting of officers and handling welfare matters;
10. Attending to circulars sent for the attention of Head of Admin and Human Resources Department.
    1. Writing of official letters to other organizations.
    2. Preparation of introduction letters to Banks and other organizations on behalf of staffs.
    3. Acceptance of Industrial Training (IT) students and the engagement of National Youth Service Corps (NYSC) members.
11. Maintenance and updating of Confidential files.
12. Processing of leave matters.
    1. Processing of Change of Names and Next-of-kin (NOK) matters
    2. Processing of Gazetting of First and Confirmation of Appointments.
13. Processing of Registration of old and New staff into National Health Insurance Scheme (NHIS)
14. Liaison with other MDAs for collection of letter, Circulars and other official documents.
15. The Head of Admin. And Human Resources also function as:
    1. Secretary/Member of the Senior Staff Committees
    2. The Chairman of the Junior Staff Committee; both Local and Headquarters;
    3. Member of Management Committee
16. Maintenance and updating of Nominal Roll.