The Office of the Accountant–General of the Federation established under Civil Service re-organization Decree No. 43 of 1988 is responsible for the overall management of all receipts and payments of the Federal Republic of Nigeria. The office is headed by Accountant – General of the Federation who is the Chief Accounting Officer for the receipts and payments of the accounts of the Federation.

Mandate:

• Supervision of the accounts of Federal Ministries and Extra–Ministerial departments;
  
  
• Collate, present and publish statutory financial statements of accounts required by the Minister of finance;
  
  
• Manage Federal Government Investments;
  
  
• Maintain and operate the Federation account;
  
  
• Maintain and operate the accounts of the Consolidated Revenue Fund, Department Fund, Contingencies
  Fund and other public funds and provides cash backing for the operation of the Federal Government;
  
  
• Conduct routine and in-depth inspection of the books of accounts of Federal Ministries and
  Extra-Ministerial Departments to ensure compliance with rules, regulations, policies, and
  Internal Audit Guides;

• Investigates cases of fraud, loss of funds, assets and store items and other financial malpractices in
  Ministries/Extra–Ministerial department;
  
  
• Provides financial regulations and issues Treasury Circulars to Federal Ministries/Extra –
  Ministerial Departments to ensure that there are adequate systems in public funds and for the
  co-ordination of the collection and disbursement of public funds and for the co-ordination of
  accounting systems;
  
  
• Ensure Revenue Monitoring and Accounting;
  
  
• Issues officially approved forms bearing Treasury Numbers for use in all Federal Ministries to
  ensure uniformity;
  
  
• Formulate the accounting policies of the Federal Government;
  
  
• loans servicing and public debt management;

The office also manages all the Federal Pay Offices (FPOs) in the 36 states of the Federation. The office has six offices, one in each of geopolitical zones of the country coordinating the activities of the Federal Pay Offices in the zone.