The Department is statutorily charged with the responsibility of receipt and disbursement of Public Funds on behalf of the Ministry. In carrying out its duties, the department is to ensure that full accounting records are maintained and all laid down procedures, process and regulations guiding the conduct of government business as contained in the Financial Regulations are strictly adhered to. The department also acts as adviser on financial matters to the entire Ministry through the Accounting Officer.


The principal functions of the department includes among others:-
i. Ensuring compliance with Financial Regulations, Public Service Rules, and Accounting Code/Manual Circulars on financial matters.
ii. Advising the Accounting Officer on all financial matters as well as the technical provisions of Financial Regulations and other Treasury/Finance Circulars.
iii. Managing funds in line with the annual appropriation acts for both expenditures and receipts.
iv. Maintaining proper accounting records and submission of statutory returns.
v. Providing treasury services for all the Sports Federations.
vi. Management and Accounting of Fixed Assets of the Ministry.
vii. Disbursement of funds for personnel, overhead and capital expenditures.
viii. Preparation of Medium-Term Revenue Framework (MTRF), Medium Term Expenditure Framework (MTEF) and Medium Term Sector Strategy (MTSS).
ix. Circulating Call Circulars issued by Budget Office of the Federation for the preparation and submission of budget proposals among Department Parastatals of the Ministry.
x. Responsible for preparation and defence of the Ministry’s Recurrent and Capital Budget.
xi. Liaising with Budget Office of the Federation, Federal Ministry of Finance and Office of the Accountant-General of the Federation on Budget Matters.
xii. Ensuring participation of the staff in regular training programmes to equip them with relevant skills for the efficient performance of their duties.
xiii. Any other responsibility/duty as may be delegated by the Accounting Officer or by the Accountant General of the Federation.


The Finance and Accounts Department is one of the four common services departments of the Ministry. The Department is headed by Mr. Habu Garba Fika, a Director of the Accountant Cadre on GL 17 and supported by Deputy Directors and Assistant Directors.
The department organized its structure following the new organizational structure and functions put in place by the circular of the OAGF through three (3) divisions which are:
(i.) Expenditures Division,
(ii.) Financial & Fiscal Reporting Division, and
(iii.) Budget Division.
The Divisions are further arranged into 8 Branches:
a. Recurrent Expenditures,
b. Revenue Mobilization,
c. Capital Expenditures,
d. Central Pay Office,
e. Asset Management and Accounting,
f. Final and Fiscal Account,
g. Audit Query,
h. Budget Recurrent, and
i. Budget Capital Monitoring & Evaluation.