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

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.

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.