Agencies, Directorates, and Units: Exploring Structure, Roles, and Responsibilities
Understanding Organizational Divisions and Their Roles in Effective Operations and Governance
- Departments
- Units
- Agency
Understanding Organizational Divisions and Their Roles in Effective Operations and Governance
Departments and four (4) Units, each unit headed by Director.
- Administration & Human Resource Department
- Inspection & Control Dept.
- Expenditure Control Dept.
- Consolidated Account Dept.
- IPPIS Salary Department
- Fund Account Dept.
- Debt Management Office
- Finance Incorporated Dept
- Reform Programme
AGENCIES AND UNITS UNDER THE MINISTRY:
- Board of internal Revenue
- Board of Survey
- Stores Control Unit
- Sub-Treasury Unit
- PFMU
BOARD OF INTERNAL REVENUE
Headed by Chairman
Headed by Chairman
Headed by Director Stores
Headed by Sub-Treasurer
Headed by Head of PFMU
- The internal Revenue Service is tasked with responsibility of assessment of revenue/taxes due to Zamfara State Government.
- The revenue services facilitate the collection of all the revenue/taxes due for state government in all MDAs and external sources.
- Revenue service is tasked with accounting all the revenue collected.
- The responsibility to coordinate all revenue sources from all level local government and federal level into one stream belonging to the state
- The service is saddle with responsibility to harmonize and coordinate the implementation of national tax policy.
BOARD OF SURVEY
1. The function of Board of Survey is to make physical examination of stores and stores records, to recommend how deficiencies or unserviceable stores should be dealt with, and to assess their causes.
2. Inspection of Government supplies particularly for the MDAs maximization or use in order to ascertain, the items supplied specification, quantity and quality in conformity with the laid down agreement i.e. between Government and the Contractors so as to be a determinant for the Board of Survey to issue Certificate by which the Accountant General Office will consider or use to affect the payment of the supplies as recommended by the Stores Regulations (1968).
3. Annual verification of Stores, stored in the various MDAs so as to ascertain the level of issues (receiving and issuance of items supplied) to them for transparency and accountability.
4. Boarding (Auctions) of unsearchable items and serviceable if warranted for the quest to providing revenue source into the consolidated revenue account of the State for the development of messes and other infrastructures.
STORES CONTROL UNIT
1. Decision is taken by the ministry of finance and it is the duty of the control unit to supply the ministry with the information necessary to right decision.
2. Printing of financial record book i.e. Cash Book, Vote Book, Security Schedule of Payment, Payment Vouchers, Security Records Card, and Authority Variation in pay (AVP), store Ledger, Computer Consumable, Office Stationeries, and Stores Records Book etc.
3. To make available a balance flow of raw material spare part, tools, clothing materials, furniture, stationeries and all other common articles nen c…. today Government work…d
SUB-TREASURY
Sub-treasury is a unit under the Accountant General Office which is responsible for payment of salaries to all MDAs, payment to Contractors, Retentions, Standing Imprest and other payments.
PROJECT FINANCIAL MANAGEMENT UNIT (PFMU)
Project Financial Unit PFMU is a strategic Unit under the office of the Accountant General Ministry of Finance that is saddle with the responsibility of managing Financial Affairs of all Projects Financed by the World Bank in the State. it is presently the only Financial Management Arrangement that is acceptable to World Bank at State Level in Nigeria.
The Projects Financial Management Unit PFMU is an integral Part of the Loan Agreement and a Condition for the Takeoff of any World Bank Assisted Project in the State. it is a process that brings together Planning, Budgeting, Accounting, Financial Report, Internal Control, Auditing, Procurement, Disbursement and Physical Performance and other related activities necessary for Effective Resources Management. It maintains all financial records, Books of Accounts and all Financial Documentations of the Projects.
PFMU has a common Financial Management platform for all the World Bank Assisted Projects in the State. its operations are mostly Computer and Internet Based.
Using flexible accounting software 2000+recommended by the World Bank for Effective and efficient Internal Control Mechanism Financial Management Procedures are documented in a General Financial Procedures manual for the unit and an addendum to the manual is provide for each project.
PFMU is staffed by appropriately qualified and Professional Accountants and Internal Auditors under the leadership of the most experienced and qualified Officer called Head of PFMU. All came from the Accountant Generals Office, and recommended by International Economic Relations Department (IERD) Federal Ministry of Finance Abuja. Before “No objection” is given by the World Bank. It has two main sections, namely Project Accountants and Project Internal Auditors. Apart from the Head of PFMU. Each project is represented by the project Accountant. Assistant Project Accountant and Internal Auditor all permanently stationed in the PFMU. There is an Internal Auditor Coordinator who coordinates the activities of all the Projects Internal Auditors, there is also a Finance Officers (PFOs) who serves as liaison between the Project Implementation Unit (PIUs) and the Project Financial Management Unit (PFMU). Essentially, they operate as Cashiers and they are Permanently Stationed at PIUs.
Other operational staff includes office Assistant, Messengers, Driver and Security Men.
ORGANIZATIONAL STRUCTURE:
The Hon. Commissioner is the Chief Executive of the ministry. He is responsible for the implementation of Government policies as it relates to the receipts and disbursement of public funds. The Permanent Secretary reports to the Hon.
Commissioner for the general administration of the Ministry.
The Permanent Secretary is the Chief Accounting Officer of the Ministry and is responsible for human, material and financial resources which are critical inputs in the management of an organization. Other functions of this office include:
• Ensuring that proper budgetary and accounting systems are established and maintained to enhance internal control, accountability and transparency;
• Ensuring accurate collection and accounting for all public funds received and expended;
• Ensure that the essential management controls are put in place to minimize waste and fraud;
• Ensure prudence in the expenditure of public funds;
• Ensure internal guides, rules, regulations and procedures are adequately provided for the security and effective check on the assessment, collection and accounting for revenue.
Accountant General is the Head of State Government Treasury; therefore, he performs the following:
i. Serve as accounting officer of all receipts and payments of the State Government.
ii. Supervise the accounts of all MDA’s
iii. Collect, prepare and publish statutory financial statements of the State
Government.
iv. Maintain and operate the State Government Accounts.
V. To ensure compliance with International Public Sector Accounting Standard
(IPSAS) codes, Internal Audit Codes and stock verification manuals of State Government.
vi.
Provide financial guidelines through the issuance of treasury circulars of MDA’s to ensure strict compliance with existing control system for the collection, custody and disbursement of public funds and stores. vii. Supervises and control all computerization of the accounting system in the
State MDA’s.
vili. Carryout revenue monitoring and accounting. ix. Issue of official revenue funds with TSS NOs.
