621.

u
(REVISED EDITION 2009)
Extraordinary

Federal Republic of Nigeria

Official Gazette
No. 72 Abuja-27 October, 2009 Vol. 96
Government Notice No. 291

FINANCIAL REGULATIONS
(REVISED TO JANUARY, 2009)

Printed and Published by the Federal Government Printer, Abuja, Nigeria

FGP 971112009/5,000 (OL 67)
federal Government Financial Regulations

PREFACE

This Edition of the Financial Regulations is the second since the

commencement of the present democratic dispensation in 1999. The
issue of this edition is borne out of the concern of government to ensure
that requisite rules and regulations that would guarantee probity and
transparency in the control and management of public funds
and resources of government are put in place.
2. Since the Year 2000 when the Financial Regulations were last
reviewed and published, the conduct of Government business has
undergone many transformations. The complexity which Government
business has assumed since the inception of democratic governance
made it necessary to take closer look, once again, at the Financial
Regulations by which Government Finance and Accounting procedures
are regulated. This review, and indeed the changes in the philosophy of
management of Government business area designed to promote honesty
and transparency. Of particular note in this regard are the Chapters on
Public Procurement of Goods and Services and the Codification of
Offences and Sanctions.

3. On the part of Ministers, it is mandatory that they ensure that any

decision taken by them is correct, unexceptionable and in the public
interest. In this regard they should insist that any recommendation put
before them is supported by the relevant provision of an extant Act or
Regulation.

4. Public Officers. are enjoined to acquaint themselves with these

Regulations, the Finance (Control and Management) Act, Cap.144 Laws
of the federation of Nigeria 1990, as well as the relevant Sections of the
Constitution dealing with public finance. for proper guidance.

Dr. Mansur Muhtar, OFR

Honourable Minister of
Finance,
Federal Ministry of Finance,
Abuja.
TABLE OF CONTENTS

Chapte Subject Matter Financial Regulation

r

1. Finance Authorities and responsibilities of Public Officers

Part 1- Financial Authorities 101
Part Il- Financial Responsibilities of Public Officers .. 106
2. Revenue Collection and Accounting .. 201
3 Expenditure Authorities for.. .. .. 301
Part I-Recurrent Expenditure.. .. .. 302
Part II- Capital Expenditure. .. 318
4. Expenditure Classification and Control.. .. 401
5. Standardization and Accounting Procedures .. 501
6. Payments Procedure.. .. 601
7. Bank Accounts and Cheques .. 701
8. Cash Book and Monthly Accounts .. 801
9. Adjustments 901
10. Imprest …………………………………………… 1001
11. Custody of Public moneys, Stamps, Security-
Books and Documents .. 1101
12 1201
. Receipt and Licence Books
1. 1301
14 Deposits ..
Advances
1401
..
15 Salaries:
Part 1- General 1501
Part II- payroll Preparation and Control .. 1517
16 1601
17 Self Accounting Status ..
Internal Audit . 1701
18 1801
Board of Survey : Cash and Stamps ..
19 Pension Scheme in the Federal Public Service:
Part 1- General Administration.. .. 1901
Part II - Accounting Procedure 1905
20. Government Vehicles:
Part 1- Uses and Proper Control .. 2001
Part II - Accounting Procedure 2011
21.
Stores Accounting and Custody:
Part 1- Stores: Classification and General .. 2101
Part II- Stores: Books and forms of Accounts 2106

ii
22. Federal Government Fmancial Regulations

TABLE OF CONIT~TS-continued
23. Part III - Supervision and Custody of Stores 2128
24. Allocated and Un allocated Stores:
Part I- Allocated Stores .. 220i
Part II- Unallocated Stores .. 2220
Acquisition of Stores: Local Purchase and Indents .. 230f
Handling of Stores:
Part I- Receipt of Stores .. 240>-
Part II - Issuance of Stores 2412.
Part III - Returned Stores 2424
Part IV-Handling Over Stores 24-
26. Loss or Shortage of Government Funds: 29
Part I- Loss of Funds: Procedure .. ..
Part II- Loss of Funds : Accounting Entries .. 2501
Part III Board of Enquiry; Procedure .. 2524
Loss of Stores and Unserviceable-Stores 253~
Part I- Loss of Stores, Plant, Motor Vehicle and Equipm-ent ..
Part II- Unserviceable Stores, Buildings, Plants, Motor- 2601
27. Vehicles and Equipment
Part III Destruction, Write Off'and Loss ofOperationaJ Animals .. 2609
28 Part IV Accounting Procedure for the write off- 2623
. of Loss or unserviceable Stores ..
29. Stores Inspection by Board of Survey and Stock 2634
Verifier ••
Stock Verification Unit .. 2701
Public Procurement Contracts:
Part 1- General Principles .. '2901
Part II- Procurement of Goods, Works: Open-
. Competitive Bidding 2801
30. Part III- Special and Restricted Bidding Methods ..
31. Part IV- Procurement of Consultancy Services 29-20
Part y- Public Procurement Contracts: Miscellaneous 293.
Miscellaneous Matters .. 7
Codification of offences and sanctions: 2949
Part I- Irregularities resulting in losses to government 2964
Part II- Irregularities not directly or immediately resulting in- 3001
losses to the government ..
Part III- Irregularities arising through poor or inefficient- 3701
Management account
Part IV Offences and Sanctions under the Public Procurement 3U6
Act, 2007 ..
Part V- Sanctions for making payments by using cheques 3118
and cash
Financial guidelines for the operations of Parastatals 3125

3127
iii 3201
Federal Government Financial Regulations

TABLE OF APPENDICES

Appendix No. Subject Matter

1. Public Funds ofthe Federation (Disbursement) Rules

Rules for the operation of the Federation Account
2.
Rules for operation of the Development Fund
·3. Rules for operation of the Contingencies Fund
4.
General Imprest Warrant
5. Revenue Collector's Cash Book
6. Revenue Collector's Chart
7. Treasury Forms and Books in use
8. Treasury Cash Book (Try 153A)
9. Imprest Cash Book
10 Dishonored Cheques Register
11 Treasury Form 50A (Agreement Form)
12. Receipt Books Issue note (IF 136)
13. Correspondence Course Advance Agreement (1lf 51)
14. Stores Forms and Books in General use
15. Board of Survey Report on Unserviceable Stores brF 147)
16. Report on Loss of Funds or Stores (IF 146) 1

17. Unallocated Stores Annual balance Statement

18. Monthly VAT Returns Form
19. Monthly Withholding Tax Returns Form
20. Monthly Schedule/Remittance of PAYE to FIRS
21. Service Chart
22. Station Diary
.

;v
Federal Government Financial Regula/ions

INDEX

A Financial
Regulations
Accidents -Government Vehicles:
Accounting Officer, disciplinary action by .. 2021
Accounting Officer, reports of 2022,2023
Board of Enquiry "" 20"2
Board of survey and write off 0
Driver, action by 2027
Report to Accounting Officer "" 2012
General Procedure and Legal advice 2019
Head of Division or unit, action by 2011,2025"
Mechanical Engineer, inspection by ·2013
Police Reports to be obtained 2014
Quarterly Returns 2018
2028

Accountant- General:
Accounting Code "" 507
Accounting Equipment, approval for purchase 505
Accounting Procedure, approval of "" 304
Accounting Systems, co-ordination of "" 503
Advances Non-personal Account, Opening of i402
Bank Accounts for Missions Overseas, arrangement for" 725
Bank Accounts opening of . 701
Bank Account, overdrafts 910
Bills of Exchange and promissory Notes, -authorisation-
Required 727
Cheques, post-dated, authority to accept "" 726
Chief Accounting Offlcer., lO7
Consolidated Revenue Fund -Issues from "" 302- 306
Contingencies Fund, issues from "" 306
Deployment of Internal Audit 1702
Deposits - code of instructions on "" "' 1303
Deposits - monthly schedules of "" 1312
Duties of 106
Free access to books of accounts and bank accounts "" .110,709

v
Federal Government Financial Regulalions

A- continued
Financial
Regulations

General Warrant - issued to

401
. Imprest accounts - inspection by .. .
1013
Imprest Warrant -.notification of Accounting Officers
Inspection of cash accounts .. 1003
Internal Auditors - deployment of 1803
Issuance of treasury circulars and accounting manual 1702
Loss of government funds - action by: .. 502
Loss of Stores - action by .. .. . 2507,2509
Payroll procedure and method approval by .. 260
Power to Write-off loss of cash 7
Power to write – off loss of stores, unserviceable- 151
Stores, plants etc. 7
2601, 2610
Receipt and Licence Books, general control by 251
1201
Responsibility of.. 5
106
Self-Accounting Units - approval of 1602
Surprise inspection of accounts of Accounting Officer 126,1803
Accidents to Government vehicles.. 2019-2021
Advances records, Recovery 1404,1405,1440
Authorised Signatories to accounts.. 705
Boards of Enquiry Reports.. 2539
Boards of Survey-Responsibility for.. 2621
Correspondence Advance - Approval Required .. 1415
Custody of Bonds and Agreements .. 1123
Deceased Officers, Estates, monies due to/from .. 3003
Definition and Responsibilities .. 111
Delegation of responsibility for expenditure control .. 404
Duties of.. 112
Establishment of Internal Audit Unit 1701
Loss of Funds, Action by .. 2502,2506
Loss of Stores, Action by .. 2602,2606
Monthly reconciliation of deposit accounts.. 1312
Offences and Sanctions .. 3101,3109,3115, 3J.17, 3121
Period Manpower audit.. 1529
Personal emolument records 1506
Public procurement responsibilities.. 113
Responsibility fer custody of public moneys.. 1106

vi
Federal Govemment FiNJlfcial RegzJQllOl1s

A- continued
Financial
Regulations
Revenue collection - departmental control 217
Role in a self-accounting unit 1601
Security of keys to safes, strong room "1107. 1114
Special instructions on deposits .. 1303
Stock verification unit - establishment of and control of .. 280 I, 2804
Store codes, supervision and control.. .. 2126, 2129
Stores inspection .. " 2701
Subsidiary pensions account unit ." 1905
Unserviceable stores-action by.. 2616
Use of government vehicles'" 2001
Write - off of unserviceable stores , 2609
Adjustments:
Correction of errors-office to initiate 903
Creditor Department to initiate voucher .. 905
Information on vouchers 901
Nature of .. 908
Reconciliation of Accounts 903
Vouchers," submission of 906
Vouchers to be recorded in Vote Book 1419
Advances:
Advances records 1404
Correspondence advance 1415
Details in advances payment vouchers ..• 1403
'. 1402
Non- personal advances ..
Personal advances' .. 1401
Officer to ensure fun repayment... .. ..
1419
Outstanding balance.. ..
Outstanding balance in respect of deceased officer .. 1416
Recovery of advances .. 1417
Salary advance on first appointment, rent- 1405
of accommodation etc .. 1406,1410
Touring Allowance 1411
Appropriation Acts 301,304;307
Auditor-General
Responsibility of .. 108
Bank Accounts, right of access to 110, 709
Receipt and Licence Books, notice to .. 1203
Revenue Collector, new to be advised of 217
'"

vii
Federal Government Financial Regulotions

B
Financial
Regulation
Bank Accounts:
Acceptance of Cheques 719
Authority for opening of 701
Overdrawing of Bank Accounts not permitted 710
Bank Reconciliation made weekly.. .. 716
Bills of Exchange and Promissory Notes not to be accepted 727
Care of cheque books " 736
Cash Balance, minimum .. 714
Authorised signature . 706
Cheque Books, supply of .. 718
Bank Accounts: Cheques
Cash for personal cheques not allowed 729
Cash, not allowed . 714
Dishonoured, treatment of 730, 732, 733
Drawn on banks outside Nigeria, collection of 724
Post-dated, not to be accepted .. 726
Receipt, disposal of .. .. 719
Signing of .. 707
Specimen signatures to be provided .. ··706
Mutilated, defaced (cancelled) 737
Summary Register, use of .. 717
Commission Charges unauthorised, liable to surcharge 734
Bank Accounts: Dishonoured Cheques
Register of ., 733
Treatment of debits 732, 734, 735
Bank Accounts
-Full use to be made of .. .. 1101
Guarantees to be given when in doubt 728
Missions Overseas for .... 725
Payments by cheque .. 714
Payments 1 nto Bank.. .. 715
Paying-in-slips .. .. 738
Private money to be kept separate 713
Boards of Enquiry : Loss of Funds or Stores Convening Notice
distribution of.. .. .. .... 2533

viii
Federal Government Financial Regukutons

B- continued

Financial
Regulations
Convening of, Overseas 2532
. Distribution of the report of the Board .. .. 2538
Establishment Penn anent Board of Survey & Enquiry 2534
Reports of the Board (contents) 2537
Sittings-procedure 2535
Taking evidence 2536
Boards of Survey : Cash and Stamps
Annual Boards to be held .. 1801
Business, suspension of 1806
Composition of .. 1805
Duties of .. 1807
Procedure for .. .. .. .. 1802,1803
Surplus or shortage, Treatment of ..
Surprise Boards of Survey .. 1807
1803,1804
Boards of Survey : Stores
Annual Inspection .. .. .. 2701
Application for .. .. .. 2701
Closure of Store during a survey ... 2702
Constitution of.. .. 2621
Inspection, method of 2704
Inspection, programme of 2703
Report of .. 2705,2706
Boards of Survey:
Unserviceable Stores 2614
Boards: Tenders: see Stores . .
Bureau Cor Public: Procurement see Public: Procurement contracts

Cash or Cheque Order Forms: Use of 623

Central Bank of Nigeria:
ix
Federal Government Financial Regulations

C - continued

Financial
Regulations
Bank Accounts 704
Use of .. 702
Cheques: see Bank. Accounts Cheques:
Cashing of, rank of Officer .. 628
Cheques: Dishonoured : see Bank Accounts
Chief Accounting Officer of the Federation Clearance Accounts .. 107
Classification of. Payments 417
Collector of Revenue: see Revenue Collector
I
Consolidated Revenue Fund: see Expenditure
Contingencies Fund: see Expenditure
Contracts: Award 'of i-see Public Procurement contracts
Voucher to contain certificate that payment is in accordance
with- contracts terms 412
Constitution of the Federation of the Federal Republic of
-Nigeria'- Financial Authority 102
D
Departmental Vote Book: see Vote Book
Departmental Warrants: see Warrants Deposits:
1301
Accounting for .. .. .. .. 1313
Balancing of annually 1303
Code of instructions
Monthly Reconciliation .. 1312
Refunds under Immigration Act .1311
Register of.. .. 1304
Unclaimed Deposits .. 1310
Withdrawals of .. ·1306, 1309

Development Fund: see Expenditure

Dishonoured Cheques: see Bank Accounts
Duty Tour Allowances:
1411
Per diem' .. 1412
Estacode
x
Federal Government Financial Regulations

E
Financial
Regulation

Economy: Exercise of 415

Equipment: Standardisation and Accounting Procedure
see Standardisation and Accounting Procedure
Estates of Deceased Officers:
Accounting Officers duties ..
Estimates, Annual: see Expenditure 3003
Expenditure:
Annual Estimates.... .. ..
Authorised Expenditure not to be exceeded 301
Unspent balance lapses at end of year 313
Expenditure: Capital
414
Development Fund, charge to ..
Development Fund, General Warrant .. 318
Development Fund, Provisional General Warrant .. 320
Development Fund, Special Warrant .. .. 319
Development Fund, Supplementary Warrant .. 323
Development Fund, Supplementary General Warrant 322
Development lFund, Virement Warrant 321
324
Expenditure: Classification of ..
Classification of payments on behalf of
Self-Accounting Units .. .. 417
Expenditure: Contingencies. 418
Supplementary: Warrants ... , ..
Vouchers not to be charged to the Fund
306
Expenditure: 307
. Date of payment to govern date of the record to charge
Delegation of control .. . .. .. .. 414
Economy, exercise of .. .. .. .. 404-406
Payments against contracts .. .. .. 415
Public Funds: Other, authorise for disbursements 412
326

xi
Federal Government Financial Regula/ions

E- continued
Financial
Regulations

Expenditure: Recurrent.
Annual General Warrant .. 304
Authorities for 302
Establishments, variation in 311
Establishment, virement, application for 316
Provisional General Warrant 30)
Revote of, not allowed ,
Supplementary General Warrant .. .. 314
Supplementary Provision, application for 305
Virement, application for .. 315
Virement control on savings 316
Expenditure: 317
Schedules of payments from Accountant-General.. 408
Supplementary (Statutory Expenditure) Warrants for .. 312
Expenditure :
To be spread evenly . _ 419
Expenditure: Officer Controlling
Action of, on suspicion of fraud .. 409
Authorised Expenditure not to be exceeded . 313
Definition of .. .. .. .. .. 120
Duties of .. .. .. 122
Officers authorised to sign vouchers 411
Pecuniary Responsibilities of 124
Delegation of responsibility .. 125
Responsibility, for signing certificates vouchers.. .. 410
Responsibility. for unauthorized expenditure .. .. 420
Settlement to be made within financial year.. .. 422
F
Finance (Control And Management) Act, Cap. 144 104,501
Financial Regulations .. .. .. .. 105
Treasury Circular and Accounting Manual .. 502
Fraud: Suspicion of, action by officer controlling vote 409
Freight: see Transport
Funds: see Expenditure from Consolidated Revenue, Development,
Contingencies and Public Funds "
xii
Federal Government Financial Regulations

F- continued

Financial
Regulations
Furniture:
Furniture, Inventory Board .. 2217
Master Inventory of Furniture Issued to quartets .. 2216,2218
Registration .of equipment and appliances .. 2219
Furnishing of offices & Govt Quarters' 2214
G

General Warrant: see Expenditure

Green Ink:
Use of, strictly forbidden 3002

I
Identification of Payee: Responsibility of paying officer ..
Imprests: 611
Bank Account to be used
Definition of .. 1009
Duties of Holder 120,1001
General Imprest Warrant 112
Holder, not relieved of responsibility delegated 1002, 1003
. Inspection of .. .. 125
Issue of 1013
Limit Reimbursable .. 1006
Pecuniary responsibilities of holder 1014
Procedure for operation' 124
Reimbursement of 1007
Responsibilities of holders ..
1010
Retirement of, annual and special
1008
Standing and Special Imprests
Inspections: 1011,1012
1004
Accountant-General to make
Interest 126
xiii 711
1- continued

Financial
Regulations
Interest
Internal Audit
Audit Guide by Head of Internal Audit Unit 1708
Annual Audit programme .. 1704
Appointment of Internal Auditor.. .. .. 1702
Collection of Audit Stamps at the, end of each duty .. 1712
Duties of Internal Auditor 1703
Issuance of Audit Stamps- , 1710
Internal Audit Stamps not transferable ' 1713
Periodic Audit Reports .. .. 1706
Policy of .. 1701
Progress Register .. .. .. 1704
Restrictions on the duties of Audit staff 1709
Stock Verification 2802
Prepayment Audit of payment vouchers 1105
Procedure for Issuance of Audit Stamp 1711
J
K

L
Licences:
Alteration on: Fees.. .. ,. .. .. 216
Licence or Ticket of counterfoil type, to be initialled
Loss of Funds: ~507,2509
Accountant-General, action by 2506
Accounting Officers, action by 2505-2509
Limitation' of period of action .. 207
Loss of Funds: Accounting Procedure
Accounting Entries .. .. .. 2525
Account to be charged ., .. 2524
Application for Funds to cover losses ' 2530
Losses written-off, classifications of 2529
Officer to initiate accounting entries 2526
Recovery of the loss .. .. 2527
Surcharge, classification of receipts 2528
xiv
Federal Government Financial Regulations

J- continued

Financial
Regulations

Loss of Funds:
Board of E.nquiry, convening of .. 2503 ,2532
Loss of Funds: Board of Enquiry: see Boards of Enquiry
Loss of Funds: Board of Enquiry at overseas offices.. 2532

Loss of Funds:
Government to meet own losses 2518
Loss of Funds:
Head of Division or Unit, action by .. ..
Loss of Federal Funds in a State involving a State and- 2505
a Federal Officer .. .. .. .. .. 2514
Loss of Federal Funds in a State involving a State Officer 2513
Officer in-charge of office, action by .. .. 2504
Procedure for, when a State Officer is involved in loss-
in Abuja .. .. .. .. ..
Chairman, Federal Public Service Commission- 2511
action try .. .. 2508
Write-off authority
Loss of Operational Animals .. 2515
Accountant-General, action by
2633
Loss of Stores:
Accountant-General, action by
Accounting Officer, action by 2617
2616
Accounting procedure
2634 - 2637
Board of Enquiry, when to convene ..
2505
Head of Division or Unit, action by
2614
Minor Loss of, not exceeding N250,OOO
Officer in-charge, action by .. "2609
Power to write-off loss of stores 2613
.. 2601,2602
xv

t,; •.
Federal Government Financial Regulations

Financial
M Regulations
'-
Machines Accounting: see Accounting Procedure
Mail: Registered and unregistered: sees security
Mtttine Transport; see Transport --
Material Expenses Statement (MES) : Use of
Motor Vehicles:
., 907
Accidents ,Procedure, Government Vehicles :..see
Chapter 20
N

Offences and Sanctions, codification of :

Assets paid for but not collected 3109
Audit Queries, Non-response to 3101
Failure to collect and account for Government Revenue" .. 3112
Failure to pay for use of Government property 3113
Failure to post Ledger Accounts 3119
Failure to prepare Bank Reconciliation statements .. 3121
. Failure to Reciprocate cash remittances . 3120
Inflation of contracts .. 3112
Irregular Award of contracts .. 3117
Irregular or wrong payments .. 3106
Non-Recovery of Advance 31 I 8
.. Non-Rendition of Monthly Transcript 3123
Non-Rendition of Returns 3122
Non-Retirement oflmprests and Advances .. 3124
Over payments of salaries and Allowances .. 3111
. Payments for jobs not' executed 3104
Payments to ghost worker 3110
Poor Cash Management 3115
Poor quality of works.. 3105
Public Procurement Act' 2902
Redemption of Procurement Records 2911
Review Thresholds 2906
xvi
Federal Government Financial Reg/dation"

0- continued.
Financial
Regulations
Scope of Procurement Act 2903
Transm ission of Procurement Proceedings 2912
Public Procurement Contracts, Open Competitive Bidding:
Acceptance of Bids 2931
Bids Opening Process 2928
Bid Security .. .. 2923
Consideration of Tenders 2925
Domestic Preference .. 2932
Examination of Bids 2929
Evaluation of Bids .. .. .. . 2930
Format and Submission of Tenders .. .. 2924
Guidelines for Procurement of goods, works etc. 2920
Interest on Delayed Payments .. .. 2935
Invitation to Bid .... 2922
Mobilization fee 2933
Open competitive Bidding . . 2007,2921
Performance Guarantee .. 2934
Records of Procurement Proceeding .. 2936
Right to Reject Bid or Cancel Proceedings 2926
Public Procurement Contracts-Special Bidding Methods:
Direct Procurement, Grounds fo~ ~rocedure.. 2945 2945
Emergency Procurements, Conditions and '
Procedure.. . .. .. .. .. .. 2947, 2948
Request for Quotations .. .. .. 2943, 2944
Restrictive Tendering, Conditions and Procedure 2941, 2942
Special Bidding Methods, Distinguished .. 2937
Two-Stage Bidding, Application and procedure 2938,2939
Procurement Contracts, Consultancy Services:
Ascertained needs ..
Confidentiality of Proposals 2950,2951
2962
Criteria for Evaluation
2957
Monitoring and Review by Bureau for Public-
2963
Procurement
Nature of Needs, Ascertained or Unascertained .. 2948
Selection Criteria .. 2958-2961
)
Submission of Proposals .. 2955-2956
Unascertained Needs 2952-2954
xvii
Federal Government Financial Regulotions

0- continued
Financial
Regulations
Procurement.Contracts, Miscellaneous:
Code of Conduct for Public Procurement .. .. 2967
Premature scrapping and sale of government property at
Low price 311
Public procurement offences ,. 4
Shortage or loss of cash by cashier .. 312
'Shortage or loss of stores by storekeeper 5
Splitting of contracts .. 310
Unauthorized variation of contracts .. 8
310
p
7
Paper Money Register 233
311
Parastatals, Operational Guidelines for: 6
Authorised Specimen Signatures 3204
310
Bank Accounts .. .. 3203
3
Chief Executive Officer of.. .. 3202
Compliance with Financial Regulations 3208
External Auditors, Appointment of .. .. 3210
Interest Received on fixed Deposit Account 3207
Loans and Overdrafts Secured by.. .. .. 3205
Placement of Excess Funds in Fixed Deposit Account ..
Relationship with Supervising Ministry 3206
Passages: see Transport Payments: "3201
Advance, Vouchers, particulars to be given on " 1403
Alterations to vouchers not allowed .. 604,610
Certificate to be signed separately .. 607
Cheques to be crossed .. .. 616,621
Classification of vouchers, alteration of 421
Certificate on vouchers 412
Deductions on .. 625
Electronic Payment .. .. .. .. 631,632
Honour certificate in lieu of receipts 617
Identification, of payee .. . .. 613
Irregularities on payment vouchers .. 409
Legal representative payments to .. 615
Outside Nigeria.... .. .. 626
Particulars to be shown on vouchers 603
xviit
Federal Government Financial Regulotions

p: continued

Financial
Regulations
Vouchers payable at other stations .. .. 612
Preparations of vouchers .. .. 604
Receipts of payment to' Government .. '619
Signatories, to payment vouchers .. .. 411
Signing of vouchers .. .. 606
Stamp Duties payable .. 620
Stores for.. .... .... 2901 2303
Sub-Accounting Officers duties before payment.. . '611
Vouchers to be stamped "Entered Into the Vote Book".. .. 407
Where payee is illiterate .. 614
Payment Vouchers:
Copies to .be identified 608
Prescribed forms to be used .. .. .. 601
Separate vouchers to be used for separate sub-heads .. .. 602
Submission of vouchers to .. 803
Vouchers to be stamped "PAID" 622
Plant:
Accessories, Inventory of 2211
Definition of .. 2208
Log Book .. 2212
Plant Ledger .. .. 2210
Registration of .. 2209
Unserviceable, write-off 2213
Write-off 2213
Postage Stamps:
Security for main stocks .. 1127
Prison CI?thing and Bedding:
Write-off of .. ..
3009
Prisoner's Money: Deposit of
3004
Public Funds: see Expenditure
Public Procurement Contents, General Principles:
Approving Authority' .. .. 2916
Bureau for Public Procurement 2905
Federal Government Financial Regulations

R - continued

Financial
Regulations
Duties of ,. .. .. 123,209
Notice to be displayed to the public.. 205
Not relieved of responsibility by delegation 125
Payments into bank .. 715
Pecuniary responsibilities of .. 124
Receipt, details of transaction to be shown.. .. 204
Receipt of Payer to be obtained . 203
Receipts to be issued .. 202
Revenue Collectors Receipt (Treasury Book 6A) .. 208
Sub-Accounting Officer to keep Revenue Collectors chart .. 215
Revenue:
Deductions from Revenue Prohibited .. 223
Income Tax Return of Arrears .. 229
Loss by negligence .. ..232
Paper Money Register •. 233
Revenues Due to the Federal Government .. 224
Refunds .. 3006
S
Self-Accounting Units, General, withdrawal of .. 1609, 1610
Safes and Strong-rooms: see Security
Salary Advances: see Advances, Salary
Salaries:
Increments in Salaries
Withholding of 1509
Accounting Officer, responsibility to keep records .. 1511
Mode and station of payment 1506
Calculation, method of payment 1503
Withholding of Salary 1504
Deductions from Emoluments, accounting procedure .. 1507
Delays in payment to be reported 1515
1512
Receipts for deductions
1516
Transfers of officers, Last Pay Certificate .. 1514
Unclaimed moneys treatment of .. _,
1513
When payable-Accountant-General to fix dates 1505
xxii

0# •
\
Federal Government Financial Reguknicns .
'"
R - continued

Financial
Regu lations
Receipt and Licence Books:
Cancellation of defaced or Mutilated Receipts 1216
Delivery of-receipt or original licence 1217
Destruction of .. .. 1227,1228
Disposal of duplicate copies ., .. 1218'
Disposal of Unused Stock .. 1223
Disposal of triplicate copies .. 1219
Fixed fees, Receipts and Licences ., 1220
Handing-over certificates ., 1226
. Issues by the Accountant-General.. .. 1205
Issues in strict serial order .. .. .. 1208, 1215
Issues of: by Sub-Accounting Officers .. 1207
Missing Receipt and Licence Books .. 1225
Monthly returns 1221, 1222
Printing of.. .. .. 1202
Receipt Book Issue Notes '.. .. .. 1206
Receiving officer to Record S tack in Register .. 1212 .
Responsibility for checking All Issues Received 1211
Revenue Collectors Not to be Over Stock with" .. 1210
Transfers between Revenue Collectors not allowed .. 1214
Transfers between Sub-Accounting Officers-not allowed ... 1213
Use of State Receipt Books Prohibited .. 1209
Rents of Government Quarters:
Recovery of .. . .. 3007
Revenue:
Abandonment of Arrears of Revenue 231
Annual Returns on Arrears of Revenue 228-230
Revenue Collector
Accounting Code of .. .. 201
Cash Book.. .. .. .. .. . 210
Cash Book and Receipt Books to be. submitted
F or examination .. .. .. .. .. ... 211
Cash Book examination of by Sub-Accounting Officer "! 212
Cash surplus, treatment of.. .. .. .. .. 221
Cheques cashed from Government Funds not allowed . 729
Collections to be paid to Bank .. 219
Definition of .. .. .. .. 119
Documents retention of .. 1132
xxi
Federal Government Financial Regulations

R - continued

Financial
Regulations
Duties of . .. .. 123, 209
Notice to be displayed to the public.. 205
Not relieved of responsibility by delegation 125
Payments into bank .. 715
Pecuniary responsibilities of .. 124
Receipt, details of transaction to be shown.. .. 204
Receipt of Payer to be obtained . 203
Receipts to be issued .. 202
Revenue Collectors Receipt (Treasury Book 6A).. .. 208
Sub-Accounting Officer to keep Revenue Collectors chart .. 215
Revenue:
Deductions from Revenue Prohibited .. 223
Income Tax Return of Arrears .. 229
Loss by negligence .. .. 232
Paper Money Register . 233
Revenues Due to the Federal Government .. 224
Refunds .. 3006
S
Self-Accounting Units, General, withdrawal of .. 1609, 1610
Safes and Strong-rooms: see Security
Salary Advances: see Advances, Salary
Salaries:
Increments in Salaries
Withholding of 1509
1511
Accounting Officer, responsibility to keep records ..
1506
Mode and station of payment
1503
Calculation, method of payment 1504
Withholding of Salary 1507
Deductions from Emoluments, accounting procedure .. 1515
Delays in payment to be reported 1512
Receipts for deductions 1516
Transfers of officers, Last Pay Certificate 1514
Unclaimed moneys treatment of .. .. 1513
When payable-Accountant-General to fix dates 1505
xxii
Federal Government Financial Regulations

s. continued
Financial Regulations
Salaries: Payroll
Action by:
Cash Pay Office 1526
Internal Audit 1525
Salaries Section 1524
Cash deficiency 1528
Personal emoluments record " .. 1519-1521
Procedure to be approved by Accountant-General :' 1517
Safe Custody of Personal Emolument Records 1520
Standard system to be employed .. .. 1518
Submission of to Paying Officer .. .. 1909
Surplus Cash .. .. 1527
Variation Control .. .. 1523
Security:
Bank Accounts', full use to be made of .. 1101
Bonds and Agreements, safe custody of .. .. 1123
Documents, retention of.. .. ,. 1132
Safe custody of document against fire .. .. 1131
Mail, to be delivered by locked bag .. .. 1128
Mail Registered, register of and security of .. 1129
Security: Safes and Strong-rooms
Alterations to locks of safes 1114
Annual Returns 1115
Cash, security of overnight 1120
Custody of original keys 1120
1110
Delivery of documents, etc .. 1126
Double locks to be fitted .. 1102
Handing-over certificates .. 1125
Inspection of .. .. .. .. .. 1105
Keys, locks, etc, suspected interference with 1113
Key-holders to be present when opened .. .. 1118
Key-holders to verify whereabouts of duplicate keys .. 1109
Loss of keys, action to be taken .. 1111
Loss of keys, officer responsible for loss liable to
meet cost .. 1112
Monthly check of contents
.. 1122
xxiii
Federal Government Financial Regulations

s- continued
Financial
Regulation
Notice to holder of duplicate keys .. 1119
Private money not to be lodged in 1121
Register of contents .. .. .. .. 1_ 1108
Separate key-holders for safe and strong-room 1127
Stamps, postage, stocks of .. 1116
Transfers of .,. .. 1124
Transfer of key
Self-Accounting Status: 1603
Accountant-In-Charge to be Treasury Trained 1003
Approval for and conditions precedent 1601
Definition of .. .. .. . .. .. .. 1604,1605
Directors, Finance and Accounts, Duties of 1606
Documental, Retention and Custody of .. .. 1609
Payments through own cash office or Federal Pay Office 1607
Transaction in respect of other Ministry or unit .. 1608
Verification of accounting records from Treasury .. 1610
Withdrawal of status .. .: .. .. ..
Stamp Duties 620
When payable ..
Stock Verification Unit: 2801
Establishment and Responsibility of .. 2803
Functions of.. .. .. .... 2802
Head of Unit, 'responsible to Accounting officers .. 2805
Reports of the Umt.. .. .. .. .. - 2804
Stock, Verification Manual .. .. 2806, 2807
Stock Verifiers' Stamps, Issuance and Control
Stores, Allocated 2103
..2202-2204
Definition of .. .. .. .. 2205-2207
Expendable stores, treatment of ..
Non-Expendable stores, treatment of 2208
Plants, Definition .. .. .. 2209-2213
Plants, Accounting and Control 2214
Furniture a'ld' furnishing .. .. 2215-2219
Furniture, Control and Accounting ..
Stores, Unallocated : 2238
. Annual Balancing Statement

xxiv
Federal Government Financial Regulations

s- continued

Financial
Regulations

Application of FR Chapters 21-26 on Security, Issue,

Return, Handing over " .. ..,.. . 2223
Claim ror short landing or damaged goods.. .. 2235, 2236
Clearance of balances in shortfall and Excesses Account .. 2233
Cost of stores.. .. 2226
Definition of .. ., .. 2104
Issues Journal or Stores Summary.. .. .. ,_ 2231
Losses of Stores and Unserviceable goods vide FR Chapter 26
Maximum Stock Holding .. 2222
Purchases Journal .. 2230
Purpose for.. .. .. .. 2221
Shortfall and Excesse Account .. .. .. .. 2232
Stock verification, vide chapter 27, FR 1704 and 2802
Stores charges .. 2234
Valuation methods .. 2227,2228
Vote of charges ., " 2223
Write-off of unsettled claims .. 2237
Stores Acquisition: Local Purchase Order -
Contract Instrument, Accounting Officer to Approve .. 2303
Issuance of LPOlJob Order.. '.. .. .. .. 2304
Local Purchases to comply with Procurement Act .. 2312
LO$s of Local Purchase Order .. .. .. 2307
Officer controlling Expenditure to issue ,i. .. 2302
Preparation of LPO.. .. .. .. 2306-
Security of LPO'.. .. .. .. 2308
U se of indent in lieu of Local Purchase ., .. 2310
Stores, handling of :
Hand ing Over
Absence of out-going officer .. 2431
Excesses and Deficiencies, Treatment of .. .. 2430
Responsibility for Deficiency.. .. .. 2432
Valuable and Attractive Stores Register.. .. .. 2433
Verification of physical stock 'against book balances .. 2429
Federal Govemment Financial Regula/ions

s- continued
Financial
Regulation
Stores: Issue
Issuance and Distribution of Stores Receipt Vouchers 24142417
Issuance bf stores for conversion or manufacture .. 2419
Preparation and acceptance of Requisition for stores 2412,2413
Procedure for the issue of stores ……………… .. 2418
Stores issued on payment .. …………….. 2421
Write-off of condemned stores ……………………. 2420
Stores: Receipt
Certificate of Storekeeper of payment voucher ..
Checking of documents against actual Store received 2402
Distribution of stores receipt vouchers 2411
Duty payable on imported stores 2405
Invoice Control Register.. .. 2409
Receipt of stores by Air, Rail, Sea, etc. 2403
Sources of stores and supporting documents 2410
Transfer of stores .. .. .. ..
2401
Stores: Returned 2406
Serviceable used parts 2428
Tools in use in a project 2426
Unserviceable used parts 2427
Unused stores .. 2424,2425
Stores: Definition and Classification
Classification of
.. 2101 2103,2104
Definition of .. .. .. 2101
Storage according to classification ..
2105
Stores: 'Books and forms of Accounts:
Code of Instructions for stores officers 2126
Conversion and Adjustment voucher 2117
Receipt and Issue vouchers, proper use of .. .. 2115,2116
Specialised forms, use of.. .. .. .. 2125,2127
Stores Ledgers, maintenance, balancing and custody of·21 06,2114
Tally cards, maintenance and custody of .. 2119,2120,2124
Use of inventories in addition of ledger records .. 2122

xxvi
Federal Government Financial Regulations

s: continued
Financial
Regulation
Stores: Supervision and Custody
Inspection and Inspection Reports.. .. ………………….. 2134, 2136
Limitation of Stock verifier's and storekeeper's role '………… 2133
Responsibility of all Public officers including-
Accounting officers.. .. 2128, 2130
Responsibility of Storekeeper 2131, 2132
Stores: Unserviceable Plants, Motor Vehicles and Equipment
Action by Accounting Officer and Accountant-
General .. , 2616,2617
Constitution of Board of Survey .. 2621
Depreciation for write-off.. .. .. 2622
Destruction of unserviceable stores .. .. 2618
Duty of officer-in-charge.. .. .. 2613
Head of Department or Unit; Action by .. .. 2614
Power to write-off by the Accounting officer and-
Accountant-General .. .. . 2606,2607
Proceeds of sale by Auction .. .. 2620
Report of Board of Survey .. .. 2615
Sale of unserviceable stores .. .. 1619
Sub-Accounting Officers:
Accounts, Consolidation of .. .. .. .. .. 809
Accounts, submission of to Accountant-General or
Accounting Officer.. ..
Accounts, voucher outstanding …………808
Acceptance of cheques, duties of.. .. ………810
Bank reconciliation, preparation of .. ………719,720, 724
Bank reconciliation, clearance, responsibility for 806
Cash Book, to"maintain .. 807
Cash Book to be' signed at end of each month .. 801
Cash, safe custody of
.. 80S
.. 1103
Cash, surplus, treatment of .. 221
Daily balance of cash .. 804,
Definition of .. 115
Federal Government Financial Regulauons

s- continued
Financial
Regulations

Disposal of cheques received 720.

Documents, retention of .. ..1132
Duties of .. \,.. .. .. .. .. ..114
Duties and responsibilities of before making a payment - 420
Duty of, concerning Revenue Collection .. .. 217
Imprest, responsibilities on.. .. .. 1011 1012
Notice to be displayed to the public ' 205
Not relieved 'of responsibility by delegation" ………… 124
Payments into bank.. .. 715
Pecuniary responsibilities of 124
Receipt and Licence Books, safe custody of 1130
Receipt and Licence Books issue of.. 1207
Receipts to be issued 202
Receipt, details of transaction to be shown.. 204
Receipt form for use of .. 206
Receipt of payer to be obtained. 203
Register of outstanding vouchers 811
Responsibilities and duties before payment .. 611
Responsibility for identification of payee .. . 613
Responsibility for-outstanding vouchers .. . .. 629
Revenue Bank Account ..................................................................213
Safes, etc. contents, verification of, responsibility for .. 1122
Security of cash over-night, responsibility for.. 1120
To make prompt entries into Cash Books.. .. .. 802
Vouchers, submission to .. .... .. 803
Vouchers, classification of, not to be altered by .. 421
Sub-Accounting Officers: Revenue
Collected by ..
Collections to be paid to Bank 220
219
Collectors to be called to pay in
Collectors Cash Book, examination of 212
214
Collectors,. chart of .. 215
Inventories 2122
Loans of .. .. .. ..
Tools, Plant, Furniture etc. special cases of 2121
Sub-Treasurer of the Federation 2201
Duties of .. .. .. .. 724(iv)
Surprise Inspection.: See Inspection
xxviii
Federal Government Financial Regulaticns

Financial
Regulation
Tender Boards: see Stores
Tools: Expendable:
Ledger for .. ……... 2210
Replacement of_ 2227
Write-off of .. 2213
Tools: Non Expendable
Definition of .. ' .. 2201
Ledger for.. .. .. 2202
Write-off oflost Tools .. .. 2204
Write-off of Unserviceable Tools ··2206
U
Un-Allocated Stores
Annual Balance Statements.. . .. .. 2238
Adjustments made through M.E.S .. ··907
Application. of Financial Regulations ··2223
Claims.......... .. 2235
. Claims not to be raised if damage or deficiency is
N50,000 or less.. . .. 2236
Claims, write off of .. 2237
Cost of Stores '2226
Fixed Price Method .. .. 2227
Issues Journal .. .. .. 2231
Issues not to be drawn before required .. 414
Last known price method .. 2228
Local Purchases .. .. .. .. 2225
Loss of Stores and Unserviceable Stores 2240
Maximum holding .. 2222
Purchases Journal (Stores Cost Book) ··2230
Purpose of ··2221
Records, minimum to be kept ··2229
Shortfalls and Excesses Account 2232
Shortfall and Excesses, clearance of .. 2233
Stock Verification .. 2239
Stores Charges .. 2234
Vote to be charged .. 2224
xxix
Federal Government Financial Regulations

v
Financial
Regulation

Virement; see Expenditure

Vote Book:
Delegated Officer to keep .. 404
Departmental Warrant .. 406
Entries to be made in .. 403
Officer- contro lling to keep" ,. " " .. 402
Schedules of payments, etc from Accountant-General .. 408
Vouchers to be stamped Entered in Vote Book" ··407
Vouchers:
Advances, particulars to be given 1403
Alterations to vouchers not allowed " 604,610
Cash or Cheque Order form to accompany" 623
Lost Vouchers, procedure to be followed.. .. 630
Outstanding, procedure for" " .. .. 629
Outstanding, Register of.. .. .. ..- , .. 811
Outstanding, Sub-Accounting Officer's Monthly Account
Register of.. .. .. .. 180
Responsibility for, by certifying officer .. 605
Returns of unpaid vouchers within seven days 410
Schedule of, to be accompanied by .. 624
(see also under, "Payments") 611(a)
W
Warrants:
Authorities for lapse 3tend of year .. 413
Departmental,. issue of .. 405
Workshop Accounts ;
Adjustments made through M.E.S. .. 907
Federal Government Financial Regulations
Chapter 1

CHAPTER!
FINANCIAL AUTHORITIES AND
RESPONSmn.ITIES OF PUBLIC OFFICERS
PART!
FINANCIAL AUTHORITIES

101. Financial authorities are the legal instruments that Definition

Financial
empower and guide all public officers in carrying out government Authorities
financial transactions. Such financial transactions include the
receipt, custody of and accounting for government revenue ; the
procurement, custody and utilization of government stores and
assets, and the disbursement of funds from the major government
funds i.e. the Consolidated Revenue Fund (CRF), Development
Fund and the Contingencies Fund. The principal 'financial
authorities are dealt with here-under.
. .
102. The 1999 Constitution of the Federal Republic of Nigeria Constitution
makes ample provisions for government financial business. The of the
Federation
payment of revenue into· the Federation Account and the
Consolidated Revenue Fund, the authorization of allocation of
revenue from the federation account, the disbursement of funds
from Consolidated Revenue Fund, the Development Fund and
Contingencies Fund, the audit of public accounts and other
financial matters are regulated by the relevant sections of the
Constitution.
103. The President of the Federal Republic of Nigeria has.· Charge of the
assigned to the Minister of Finance the responsibility for all Minister
Finance
financial business of the government of the federation. Warrants
issued by the. Minister from time to time authorizing the
Accountant-General of the Federation to disburse funds from the
Consolidated Revenue Fund and Development Fund 8S
appropriated by' the National Assembly are instruments through
which he exercises control over the utilization of public moneys. In
other words, no payments shall be made t:xcept on the authority of u
warrant duly issued and signed by the Minister
104. Certain financial matters of government are regulated by
her laws of the Federation enacted by the National Assembly. Financial
Legislations.
hese include the Finance (Control and Management) Act
Chapter 1 Federal Government Financial Regulations

CAP 144 Laws of the Federation of Nigeria, 1990, the Annual

Appropriation Act and the Supplementary Appropriation Act and the
Revenue Mobilisation and Fiscal Allocation Commission Act, Cap 16
Laws of the Federation of Nigeria, 1990.
105. The Minister- of Finance shall issue from time to time Financial
financial regulations which shall be in accordance with existing laws Regulations.
and policies of government. The financial regulations so issued shall
generally apply to the- Federal Public Service which term means
'ministries, extra-ministerial offices and other arms of government.

PART II
FINANCIAL RESPONSIBILITIES OF PUBLIC OFFICERS
106. The Accountant-General of the Federation is the Head of Accountant-
General:
the Federal Government Accounting Services and the Treasury. He Responsibility
has the responsibility for providing adequate accounting systems and of.
controls in the ministries, extra-ministerial offices and other arms of
Government.
107. Pursuant to FR 106 above, the Accountant-General shall inter- Accountant-
General:
alia: Duties of.

(a) serve as the Chief Accounting Officer for the receipts and
payments of the government of the federation;
(b) supervise the accounts of federal ministries, extra-ministerial
offices and other arms of government;
(c) collate, prepare and publish statutory financial statements of the
federal government and any other statements of accounts required by
the Minister of Finance;
(d) manage federal government Investments;
(e) maintain and operate the accounts of the Consolidated Revenue
Fund, Development Fund, Contingencies Fund and Other Public
Funds and provide cash backing for the operations of the Federal
Government;
(f) maintain and operate the Federation Account;

2
Federal Government Financial Regulations
Chapter 1

(g) establish and supervise Federal Pay. Offices in each state capital of the
federation;
(h) conduct routine and in-depth inspection of the books of accounts of
federal ministries, extra-ministerial offices and other arms of government to ensure
compliance with rules, regulations and policy decisions of the federal government;
(i) approve and ensure compliance with accounting codes, internal audit
guides and stock verification manuals of federal ministries, extra-ministerial
offices and other arms of government;
(j) investigate cases of fraud, loss of funds, assets and store items and other
financial mal-practices in ministries/extra-ministerial offices and other anTIS- of-
government;
(k) provide financial guidelines through the issuance of treasury circulars
to federal ministries/extra-ministerial offices and other arms of government to
ensure, strict compliance with existing control systems for the collection, custody
and disbursements of public funds and stores;
(I) supervise and control the computerization of the accounting system in
the federal ministries, extra-ministerial offices and other arms of government;
Im) carry out revenue monitoring and accounting;
(n) issue officially approved forms bearing Treasury numbers for use in all
federal ministries, extra-ministerial offices and other arms of government to ensure
uniformity;
(0) formulate the accounting policy of the federal government;
(P) service public debt and loans; and
(Q) organise training of accounts and internal audit personnel in all federal
ministries, extra-ministerial offices and other arms of government.

3
Chapter 1 Federal Government Financial Regulations

108. Tho Officer responsible under the Constitution of the Auditor-

General
Federation tor the audit and report on the public accounts of the Responsibility
federation Including all persons and bodies established by law of.
entrusted with the c:ollection, receipt, custody, issue or' payment of
Federal Public moneys or with the receipt; custody, issue, sale,
transfer or delivery of any stamp., securities, stores or other property
of the government of the federation Is the Auditor-General for the
Federation, hereinafter referred to 'as the Auditor-General. The
Auditor-General shall examine and ascertain in such manner as he
may deem fit the accounts relating to public funds and property and
shall ascertain whether in his opinion:
(a) the accounts have been properly kept;
(b) all public monies have been 'fully accounted for, and the
rules and procedures. applied are sufficient to secure an effective
check 'on the assessment, collection and proper allocation of
revenue;
(c) monies have been expended for the purposes for which they
were appropriated and the expenditure have been made as
authorised ;
and .
(d) essential record. are maintained and the rules and procedures
applied are sufficient to safe-guard and control public property and
funds,
. i
109 (i) The Auditor-General shall carry out the following
...
'
Statutory function.:
(a) Financial Audit In accordance with extant laws in order to
'

determine whether government accounts have been satisfactorily

and faithfully kept
(b) Appropriation Audit- to ensure that funds are expended as
appropriated by the National Assembly.
(c) Financial Control Audit-to ensure that laid down procedures are
being observed in tendering contracts and storekeeping with a view to
preventing waste, pilferage and Extravagance.
(l) supervise and control the computerization of the accounting
system in the federal ministries, extra- Ministerial offices and other
arms of government; .

4
Chapter 1 Federal Government Financial Regula/ions

(m) carry out revenue monitoring and accounting;

(n) issue officially approved forms bearing Treasury numbers
for use in all federal ministries, extra-ministerial offices and other
arms of government to ensure uniformity;
(0) formulate the accounting policy of the federal government;
(P) service public debt and loans; and'
(q) organise training of accounts and internal audit personnel in
all federal ministries, extra-ministerial offices and other arms of
government.
108. The Officer responsible under the Constitution of the
Auditor-
Federation for the audit and report on the public accounts of the . General
federation' including all persons and bodies established by law Duties of.
entrusted with the collection, receipt, custody, issue or payment of
Federal Public moneys or with the receipt, custody, issue, sale,
transfer or delivery of any stamps, securities, stores or other property
of the government of the federation is the Auditor-General for the
Federation, hereinafter referred to as the Auditor-General. The
Auditor-General shall examine and ascertain in such manner as he
may deem fit the accounts relating to public funds and property and
shall ascertain whether in his opinion:
(a) the accounts have been properly kept;
(b) all public monies have been fully accounted for, and the
rules and procedures applied are sufficient to secure an effective
check on the assessment, collection and proper allocation of
revenue;.
(c) monies have been, expended for the purposes for which they
were
appropriated and' the expenditure have been made as authorised
; and
(d) essentials records are maintained and the rules and
procedures applied are sufficient to safe-guard and control
public property and funds.
109. (I) The Auditor-General shall Carry out the following Audltor
statutory functions: General:
Duties of.
(0) Financial Audit in accordance with extant laws in order to
determine whether government,accounts have been
5
Chapter 1 Federal Government Financial Regulations

satisfactorily and faithfully kept

(b) Appropriation Audit- to ensure that funds are expended as
appropriated by the National Assembly.
(c) Financial Control Audit-to ensure that laid down procedures
are being observed in tendering, contracts and store-keeping with a
view to preventing waste, pilferage and extravagance.
(d) Value-for-Money (Performance) Audit - to ascertain the level
of economy, efficiency and effectiveness derived from government
projects and programmes.
(ii) The scope of work of the Auditor-General include:

(a)' audit of the books, accounts and records of federal ministries,

extra-ministerial offices and other arms of government;
(b) vetting, commenting and certifying audited accounts of all
Parastatals and government statutory corporations in accordance
with the Constitution of the Federation;
(c) audit of the accounts of federal government establishments
located in all states of the federation including all Area Councils in
the Federal Capital Territory, Abuja;
(d) audit. of the Accountant-General's Annual Financial
Statements;
(E) auditing and certifying the Federation Account;
(f) deliberation, verification and reporting on reported cases of
loss of funds, stores, plants and equipment as stipulated in Chapter
25 of the Financial Regulations;
(g) pre and post auditing of the payment. of pensions and
gratuities of the retired military and civilian personnel;
(h) Periodic checks of all Government Statutory Corporations,
commissions, Authorities, Agencies, including all persons and
bodies established by an Act of the National Assembly; and
(i) revenue audit of all government institutions.
110. By virtue of the responsibilities and functions of the Free Access
to
Accountant General and the Auditor-General or their representatives Books,
shall, at all reasonable times, have free access to books of accounts, Accounts
and
files, safes, security documents and other records and information Information.
6
Federal Government Financial Regula/ions
Chapter 1

relating to the accounts. of all federal ministries/extra-

ministerial offices and other arms of' government. or units. They shall
also be entitled to require and-receive from members of the Public
Service such information, reports and explanations as they may
d~m necessary fur the proper performance of their functions.
.
Accounting
111. (i) The Term "Accounting Officer" means the Permanent Officer:
Secretary of a ministry or the head of extra-ministerial office and Definition and
Responsibility
other arms of government who is in full control of, and is responsible
for human, material and financial resources which are critical inputs'
in the management of an organization. .
(ti) The Accounting Officer shall: . Accounting
Officer, Duties
112. (I) The Functions of the Accounting Officer shall include: of
(a) ensuring that proper budgetary and accounting systems are
established and maintained to enhance internal control,
accountability and transparency;
(b) ensuring that the essential management control tools are put
in place to minimise waste and fraud;
(c) rendering monthly and other financial accounting returns
and transcripts to the Accountant -General of the Federation as
required by the Financial Regulations;
(d) ensuring the safety and proper maintenance of all
government assets under his care;
(e) ensuring personal appearance before the Public Accounts
Committee to answer audit queries to rninistry/extra-ministerial
department or agency;
(f) ensuring accurate collection and accounting for all public
moneys received and expended;
(g) ensuring prudence in the expenditure of public funds;
(h) ensuring proper assessments, fees, rates and charges are
made where necessary;
(i) ensuring internal guides, rules, regulations, procedures are

7.
Chapter 1 Federal Government Financial Regulations

adequately .provided for the security and effective check on the

assessment, collection and accounting for revenue;
(j) ensuring that any losses of revenue are promptly reported and
investigated;
(k) ensuring that all revenue collected are compared with the
budgeted estimates with a view to highlighting the variances, positive
or otherwise and the reasons for them; and
(i) ensuring that any revenue collected are not spent, but remitted
to the appropriate authorities promptly.
Accounting
113. In compliance with their special role under the Public Officer:
Special
Procurement Act, all accounting officers of ministries, extra - Responsibility
as under the
ministerial offices and other arms of government are hereby charged Public
Procurement
with the following responsibilities. They shall: Act 2007.
(a) preside over the activities of their Tenders Boards for the
proper planning and evaluation of tenders and execution of
procurements;
(b) ensure that adequate appropriation is available for
Procurements in their annual budget;

(c) integrate their entity's procurement expenditure into its yearly

budget;
(d) ensure the establishment of a procurement planning
committee over whose activities they shall preside;
(e) constitute a procurement evaluation committee for the
efficient evaluation of tenders;
(F) constitute a Procurement Committee;

(g) render annual returns of procurement records to the Bureau of

Public Procurement;
(h) liaise with the Bureau of Public Procurements to ensure the
implementation of its regulations; and
(i) ensure compliance with the provisions of the Public
Procurement Act by their organizations, failing which they shall be
8

'.
Federal Government Financial Regulations
Chapter 1

personally liable for any breach. or contravention thereof,

whether or not such breach or contravention was caused by them
in person, their subordinates or any person to whom they may
have delegated their responsibilities.
114. The Head of Finance and Accounts of a ministry/extra- Duties or
ministerial office and other arms of government shall perform the Heads or
Finance and
following duties, amongst others: Accounts,

(a) ensuring compliance with Financial Regulations and the

Accounting Code by all staff under his control and supervision;
(b) ensuring adequate supervision of the disbursement of funds
and. proper monitoring and accounting for revenue;
(c) advising the Accounting Officer on all financial matters as
well as the more technical provisions of these Regulations and
other Treasury and Finance Circulars;
(d) maintaining proper accounting records such as books of
accounts, Main and Subsidiary Ledgers;

(e) ensuring prompt rendition of all returns e.g. Consolidated

Accounts (monthly transcripts), Bank reconciliation statements,
Revenue and Expenditure returns as prescribed in these
. Regulations;
(f) compiling and defending of the budget proposals and
ensuring effective budgeting control by matching/comparing
budgeted figures with actual expenditure or revenue as the case
may be and advise the Accounting Officer appropriately;
(g) ensuring that all staff under his control are exposed to
regular training programmes to prepare them for the efficient
performance of their duties;
(h) liaising with the Accountant-General from time to time
when in doubt in the' interpretation of the provisions of these
Regulation, and other Treasury Circulars or when confronted'
·with difficulties in the performance of his duties; and

(i) ensuring the existence of an effective Audit .Query

unit/section to promptly deal with all queries from Internal Audit
Unit. Inspectorate Department, Office of the Accountant-
General. Office of the Auditor-General and Public; .Accounts
Committee.
9
Chapter 1 Federal Government Financial Regula/ions

115. (I) The term "Sub-Accounting Officer" means an officer Sub-

who is entrusted with the receipt, custody and disbursement of public Accounting
Officer.
money and who is required to keep one of the recognised Cash books
together with such other books of accounts as may be prescribed by the
Accountant-General (see Regulation 801), the transactions in respect
of which are subsequently embodied in the final accounts rendered by
the Accountant-General.
(ii) The term "Sub-Accounting Officer" which applies to the
Director of Finance and Accounts or Head of Accounts includes the,
Sub Treasurer of the Federation, the Federal Pay Officer, the Police Pay
Officer, the Customs Area Pay Officer and Pensions Pay Officer.
116. The Political Head of a Ministry shall be the Minister while Rcsponsibilities
of political
that of a parastatal, extra-ministerial office and other arms of Heads.
government shall be the Chairman of the parastatal or extra-ministerial
office and other agencies of government or as defined in the extant laws
that govern their operations.
117. (i) Any directive to the Accounting Officer by a Political Directives by
Political
Head having financial implications on the ministry, agency or Heads.
parastatal shall be in writing.
(ii) Should the implementation of a directive from a Political
Head result in an unauthorised expenditure, and/or contravene extant
rules and regulations, the Accounting Officer shall be responsible for
such an unauthorised expenditure unless a report had been made by the
Accounting Officer to the Head of Service, in the case of
ministries/extra-ministerial offices, or to the Minister, in the case of
Parastatals.
118. (i) It shall be the responsibility of the Political Head to Control Over
Mlnistries,
supervise and control the activities of his ministry, agency and/or Agencies and
parastatal. Parastatals.

(it) Pursuant to sub- section (i) above, the Political Head shall
exercise the responsibilities for supervision and control of the
activities of his ministry/ extra-ministerial office and other arms of
government as follows:.
(a),endorsing the annual budget proposals of his ministry/extra-
ministerial office and other agencies of government to the Budget
Office;
10
Federal Government Financial Regulations
Chapter 1

(b) ensuring the implementation of the political programmes

of government as they relate to his ministry/extra-ministerial
office and other arms of government; and
(c) ensuring cornpliance with the extant rules and
regulations and policies of the executive arm of government.
119. A "Revenue Collector" means an officer, other than a Revenue
Collector.
Sub- Accounting officer, who is entrusted with an official receipt,
licence or ticket booklet for the regular collection of some
particular forms of revenue and who is required to keep a cash
book. (see specimen Revenue Collector's Cash Book rulings in
Appendix 6).
Irnprest
120. The term "Imprest-holder" means an officer other than Holder.
a Sub-Accounting officer who is entrusted with the
disbursement of public money, for which vouchers cannot be
presented immediately to a Sub-Accounting Officer and who is
required to keep a cash book (See specimen Imprest-holder's
Cash Book rulings in Appendix 10).
Officer controlling
121. An Officer Controlling Expenditure is the officer to expenditure,
whom the control of a sub-head, or specified amount of a sub-
head, has been delegated by the appropriate Accounting Officer.

122. Where a Ministry or Department has been constituted

as a Self Accounting Unit, the Accounting Officer as defined in
Financial Regulation 111 is charged, in relation to that unit, with
the installation and maintenance of a proper system of accounts Self-
Accounting
subject to the general supervision of the Accountant-General. . Unit.
123. (i) Any Accounting Officer, Sub-Accounting Officer,
Officer Controlling Expenditure, Federal Pay Officer, Police Pay
Officer, Customs Area Pay Officer, Pensions Pay Officer,
Imprest- holder, Revenue Collector or other officer having General Duties Public
monetary or financial responsibilities directly connected with, or Officers.
arising from his official duties, must, in so far as the following
requirements may be applicable to his particular duties:
(a) see that the proper system of account as prescribed by
or under the authority of the Accountant-General is established
and maintained;
(b) exercise supervision over the receipt of public revenue
and
'11
622.

Federal Government Financial

Chapter 1 Regulations

ensure its prompt collection;

(c) promptly bring to account, under the proper Heads and Sub-heads of the
Estimates or other approved classifications, all moneys, whether revenue or
other receipts accounted to him;
(d) see that proper provision is made for safe keeping of public moneys,
security -documents, stamps, receipts, tickets, licences and valuable documents;
(e) exercise supervision over all officers under his authority entrusted with
the
receipt and expenditure of public moneys, and take precautions, by the
maintenance of efficient checks against the occurrence of fraud, embezzlement
or carelessness;
(f) supervise the expenditure of government so that no payment is made
without proper authority and call the attention of the appropriate officer in
writing where there is any apparent abuse,
(g) promptly charge all disbursements under the proper heads and sub-heads;
(h) check all cash and stamps in his charge and verify the amounts with the
balances shown in the cash book or stamp register;
(i) promptly bring to account as receipt any cash or stamps found in excess
of the balances shown in the cash book or stamp register;
(j) promptly make good any minor deficiency in cash and stamps not caused
by theft or fraud and report in writing details o.f such deficiency to the
appropriate officer (This provision is without prejudice to Chapter 25 of the
Financial Regulations);
(k) promptly prepare such financial statements as are required by law or by
the Accountant-General;
(1) see that all books are correctly posted and kept up-to-date;
{m) see that the authorised maximum cash balance that may be held at one
time is not exceeded;
(n) report apparent defect in the procedure of revenue collection detected in
the course of his accounting duties;
(0) produce when required by the Accountant-General or his
representative, all cash, stamps, securities an9 accounts books, and
vouchers in his charge; and
(p) within twenty-one days reply to formal queries or any other enquiries
addressed to him by the Accountant-General and Auditor-General giving fully
the particulars or information required.

12
Federal Government Financial
Chapter Regulations
1

{ii) Disciplinary action will be taken against defaulting officers

in accordance with the provisions of the codification of offences
and sanctions in Chapter 31. In this connection, it is essential
that an officer of sufficient seniority is assigned the duty of
ensuring that all formal queries received are replied to in
accordance with these regulations.
124. All officers are personally and pecuniarily responsible Pecuniary
responsibiliti
for the due performance of the financial duties of their es
ministries/extra-ministerial offices and other arms of government, of officers.
for the proper collection and custody of all public moneys
receivable by them, and for any inaccuracies in the accounts
rendered by them or under their authority The responsibility of
the Auditor General for checking and reporting any
shortcomings, in connection with public accounts or finance does
not absolve any officer mentioned in Regulation 123 from his
responsibility for complying or securing compliance with
regulations within the scope of his own authority.
125.No officer shall be relieved of his responsibility should
he delegate or entrust the performance of duties or any part Delegation of
responsibility
thereof to his subordinate officer. An officer who, acting in .
accordance with the Financial Regulations or other express
authority, delegates functions which were assigned in the first
place to him is not thereby relieved of that responsibility.
126~ The Accountant-General shall from time to time
cause surprise inspections to be carried out on the accounts of
any of the officers referred to in Regulation 123. Accounting Surprise
Officers will likewise cause surprise checks to be made on the Inspection
of
accounts of their subordinates and report to the Accountant- Accounts.
General any material irregularity connected with Public Accounts
which may have been brought to his notice.
127. Accounting Officers shall refer to the Office of the
Accountant General for advice on any matter affecting the
accounts of their ministries or extra-ministerial office and other
arms of government which is not provided for in these Advice on
Accounting
Regulations. Any departure from these Regulations will only be matters..
permitted with the concurrence of the Accountant-General.

13
Chapter2 Federal Government Financial
Regulations

CHAPTER 2
REVENUE - COLLECTION AND ACCOUNTING
201. The individual officers concerned with the collection of Revenue
particular items of revenue are specified in an Appendix to each Collection:
Accounting
year's Approved Estimates. Where such an officer is not already an code.
Accounting Officer, he shall be primarily responsible to the
Accounting Officer of his Ministry or Department. Accounting
Officers shall ensure that the accounting codes for their
organization include detailed procedures to be. followed in the
collection, custody and accounting for revenue. Each code will be
subject to approval by the Accountant-General after consultation
with the Auditor-General and shall thereafter have effect as though.
it were part of these Regulations. Where the approved code is at
variance with these regulations, the code will prevail.
202. Except otherwise expressly provided, every Sub- Issue of
Accounting Officer or Revenue Collector shall issue a receipt which Receipts.

bear the stamp of the office of issue upon the prescribed form for
each sum paid to him. Under no circumstance shall temporary o-r
privately printed receipts be utilized for the collection of
government revenue.
Payer to
Sign
203. Where carbon copy receipt books are used, the payer receipts.
shall sign the receipt in the space provided for the purpose and
where counterfoil receipt books are used, the payer shall sign on
the counterfoil of the receipt. When money is received by post or
through courier service, the duplicate copy of the receipt issued
shall be supported by the covering-document. Where the payer is
unable to sign his name, he shall be asked by the Sub-Accounting
Officer or revenue collector to make his mark, and that mark will be
witnessed by a third person, who will also enter his occupation and
address. Details of
transaction
204. Where printed receipts or licence forms contain spaces to
for the insertion of details in manuscript, the appropriate details will be shown on
receipt.
be inserted in such spaces. Details of amount paid to be inserted in
the space provided shall include such information as quantities,
rates, invoice number, issue voucher or other documents for the
classification and computation of the amount paid to be verified.
The particulars of cheques, money and postal orders will be shown
on the receipt and counterfoil. Licences will be brought to account
directly in

14
Federal Government Financial
Chapter Regulations
2

cash books and no covering receipt is required.

205. There will be exhibited prominently in every office :-iorrfication to
Public.
where public money is received, notices to the effect that a
numbered official receipt shall be obtained for every sum of
money paid to Government.
206.-(i) Except where receipt or licence books are specially
General
printed for particular purposes, or where receipting machines are Receipt
used, General Receipts (Treasury Book 6) shall be used by all (Treasury
Book 6)
Sub- Accounting Officers. These books each contain fifty sets of
original, duplicate and triplicate receipts.
(ii) The original receipts shall be completed in ball pen, and
double sided carbon paper shall be used to make the duplicate
and triplicate copies. The original shall be handed or delivered to
the payer by the officer who issued the receipt. The duplicate
receipt supported with completed Treasury Forms 15 or 1 ~A
shall be used as cash book voucher and the triplicate receipt
shall be retained in the book.

(iii) The above regulations for the preparation and disposal

of original, duplicate and triplicate copies of receipts shall be
applied also to special receipt books or licence books, which are
printed and arranged in the same manner as General Receipt
Books.
Counterfoils
should be
207. Where fixed fee licences or tickets of the counterfoil initialled.
type are used the counterfoil of each licence or ticket issued
shall be initialed by the issuing officer.
208.-(i) Except where receipt or licence books are specially
printed for a particular purpose or where receipting machines are Revenue
used, Revenue Collectors' Receipt (Treasury Book 6A) shall be Collectors'
Receipt
used by all Revenue Collectors. These books each contain fifty (Treasury
sets of original, duplicate and triplicate receipts. Book 6A).

(ii) The original receipts shall be completed in ball pen, and

double sided carbon paper will be used to make duplicates and,
where applicable triplicates. The originals wiII be handed over or
delivered to the payers by the officer who issued the receipts.
(iii) Where fees are fixed, the amount of the fee should be
printed on the receipt or licence. Under no circumstance shall a
printed face- value of a fixed fee licence or ticket be altered to a
lower
15
Federal Government Financial Regulations
Chapter 2

or higher amount by a revenue collector or Sub- Accounting

Officer ..
Revenue
209. -(i) Every Revenue Collector will keep a cash book in Collectors
'
which all receipts will be entered without delay in strict serial Duties.
number order on the day of receipt, and in which all payments to
a Sub-Accounting Officer or other prescribed officers will be
promptly recorded. Such payments shall be made at least once a
week unless an alternative specific period is approved by the
Accountant-General. The payments will be supported by a
Revenue Collector's paying-in Form (Treasury Form 15A) and
the duplicate receipts will be included by the Sub- Accounting
Officer in his monthly accounts. The revenue collector will insert
in the paying-in form the Head and Sub-Head to which the
collections are to be credited, but the receiving cashier will in
each case
verify, so far as he is able, that the Head and Sub-Head are
. correct.
(ii) Where receipts or licences are of fixed value, such value
being. printed on the receipt or licence form, details of each such
receipt or licence need not be given in the paying-in form, nor
need counterfoils be attached. The necessary information will be
supplied on Treasury Form 15A as follows:

Date Receipt Nos. Head

.. Sub-Head Amount

1 - 7 April 1002 - 1016

Nk
15 at 50k
7 50

(Iii) Where a document itself constitutes a receipt (e. g a

passport) or where adhesive postage stamps are used as evidence
of receipt, a register showing full particulars shall be maintained
by the revenue collector and each entry therein checked and
initiuled by the responsible supervising officer who will satisfy
himself that all such revenue had been collected and brought to
account in the cash book,
(iv) Federal Revenue Collectors resident in the States sh~1l
pay their collections tel the appropriate federal pay officers (see
provisions of FR217 and218).
(v) For the purpose of accountability, revenue received
monthly as Federal Government Independent Revenue by
ministries/federal pay offices shall be reflected in the monthly
transcript and supported by a cheque payable to the Sub-
Treasurer of the Federation.

16
Federal Government Financial Regulations
Chapter2

Revenue
210. All receipt entries in the Revenue Collectors' cash Collectors'
book shall include the dates and numbers of all receipts issued. Cash
The Revenue Collector will obtain an official receipt for all books.

moneys paid in by him and will paste this receipt in his cash
book, recording its date and number, on the payment side of the
cash book.
Treasuy
211. Every Revenue Collector shall submit his cash book Control.
and receipt books for examination to the Sub-Accounting Officer
to whom he pays his collections at such fixed intervals as the
Accountant-General or Accounting Officer may prescribe. In
fixing the intervals at which (a) Collections should be paid and
(b) revenue collectors' cash books should be produced for
examination, consideration will be taken of the number of
transactions, the amount of money collected, the facilities
available to revenue collectors for the safe custody of their cash
and the travelling time involved. Unless there are exceptional
circumstances, the intervals at which revenue collectors' cash
books are produced for examination shall not be greater than
one month. The Accountant- General or the Accounting Officer
shall supplement routine checks as far as possible by surprise
inspections at the offices concerned. Sub-
Accountin
212. Sub-Accounting officers and federal pay officers are g
Officers'
responsible for ensuring that Revenue Collectors pay in their Duties.
collections and produce their cash books for examination in
accordance with Regulations 209, 211 and thereafter for
reporting any failure to do so.
Revenue
213.-(i) Each ministry, extra-ministerial office and other Bank
Account.
arms of government shall maintain a separate bank account for
Revenue at the Central Bank of Nigeria or any other designated
bank by the Accountant-General. The balance of the account
shall be transferred to the Consolidated Revenue Fund (CRF)
account as in Financial Regulation 209.
(ii) On no account shall any withdrawal be made from the
revenue account other than for the purpose of transfer to the
consolidated account.
(iii) Accounting Officers of ministries/extra-ministerial
offices and other arms of government who earn revenue in
Foreign currency are to ensure that such revenue is paid to the
Central Bank of Nigeria without exemption.

17
Federal Government Financial
Chapter 2 Regulations

214.-(i) When a Revenue Collector produces his cash book Examinatin

of Revenue
for examination to a Sub-Accounting Officer, the triplicates or Collector's
counterfoils of his receipt books shall be checked with the receipt Cash Book.
entries in his cash book, and the payment entries with the
Treasury receipts pasted in his Cash Book, in accordance with
Financial Regulation 210.
(ii) The Revenue Collectors' cash book must be ruled off and
balanced, and cash or its equivalent must be produced in support
of any collection not paid in previously. Examining officers shall
stamp, initial and date in ink the last receipt or counterfoil
examined by them in each receipt book and will initial and date the
Revenue Collectors' cash book after they are satisfied that all
moneys received have been correctly accounted for. Measures
must be taken at each examination to ensure that no book issued
to a Revenue Collector is being concealed for fraudulent
purposes; and as far as possible, all books on issue to a Revenue
Collector should be produced for inspection on each occasion
(see Regulation 1213). Any books not produced at one inspection
must be seen at the next, or if fraud is suspected, called for
immediately.
(iii) Examining officers shall also impose any additional
checks which circumstances may require.
Charts of
215. A Sub-Accounting-Officer shall display in his office an Revenue
Collectors
up- to-date .chart listing the individual Revenue Collectors under .
his control and the dates on which each is required to present his
cash book for examination, (see specimen chart in Appendix 7).
Alterations
216. Whenever an incorrect entry is made on a receipt or on
licence, the receipt or licence shall be cancelled and a new one receipts.
completed. The cancelled receipts or licence, including the
original, will be retained in the receipt or licence book.

217. It is the duty of the Accounting Officer responsible for Departmentl

the collection of revenue or other moneys due to Government, to Control
ensure that all collections for which he is responsible are correctly
and promptly brought to account, whether such collections are
payable direct to him, or to a Sub-Accounting Officer or through
any other channel. None of the checks which are required by these
Regulations to be carried out by Sub-Accounting Officers relieves
the Accounting Officer of the ultimate responsibility of verifying that
all collections are brought to account. In addition to any other
checks which an
18
Federal Government Financial Regulations
Chapter 2

Accounting Officer may consider necessary, Revenue

Collectors' cash books and cash balances shall be checked at
irregular intervals and cash books shall be promptly reconciled
with revenue registers or other records in use for the control of
collections. Accounting Officers will notify the appropriate Sub-
Accounting Officer and the Auditor-General of the establishment
of any new revenue collecting office.

218. If an officer who is neither a Revenue Collector nor a Receipts by

officers not in
Sub- Accounting-Officer, comes into possession of moneys in possession of
the course of his official duties, he will lodge them without delay official receipt
books.
with a Sub- Accounting Officer who will issue an official receipt.
The lodgement will-be supported by a paying-in form (Treasury
Form 15). When accepting such lodgement, the Sub-Accounting
Officer will ascertain whether the officer is likely to come into
possession of further moneys in the course of his duties, and if
so, will arrange for the officer to be supplied with an official
receipt booklet.
Revenue
219. Subject to Regulations 716 and 717, and unless the Collections
Accounting Officer or Sub-Accounting Officer shall expressly through the
bank.
authorise otherwise, at all stations where there is a bank in which
the government revenue account is kept, collections shall be
paid in to the credit of the government account at the bank, the
relevant bank credit slip supported by completed Treasury Forms
15 or 15A in duplicate being tendered to the Sub-Accounting
Officer in lieu of cash at the earliest possible time (see FR 711).
Revenue
Collection by
220.-(i) Sub-Accounting Officers who function as Revenue Sub-
Collectors will bring their collections to account direct into their Accounting
Officer;
cash books, the receipt being acknowledged on General Receipt
Form (Treasury Book 6) or the appropriate Receipt or Licence
form.

(ii) This Regulation is not intended to prevent a division of

work in a particular office. Any officer other than the Sub-
Accounting Officer may, for instance, be supplied with a Revenue
Collector's receipt book (Treasury Book 6A) and mad responsible
for the collection of specified revenue. Such officer shall be
subject to all regulations relating to the conduct of Revenue
Collectors.

221. Any unexplained surplus cash and/or interest on bank Cash

Deposit shall be promptly brought to account as a receipt, placed on a
Below-the-line deposit account, and reported to the Accountant-
19
Chapter 2 Federal Government Financial Regulations

General or, in the case of a self Accounting unit, to the Accounting

Officer. Subject to the specific approval of the Accountant-General
or the Accounting Officer, as the case may be such surplus may be
withdrawn from deposit to make good a subsequent deficiency
provided that the deficiency is directly attributable to the correction
of the error which caused the apparent surplus. The Accountant-
General shall prescribe that amounts not so withdrawn from deposit
are transferred to Revenue.

222. Interest earned on bank accounts must be properly Interest on

Bank Deposit.
classified to the appropriate revenue head of Accounts and paid to·
the Consolidated Revenue Fund.
Deductions
223. No deductions shall be made from any revenue from Revenue
collections or other receipts to adjust a previous over-credit. The Prohibited.

gross amount received must, on all occasions, be accounted for in

full. The procedure for refunds of revenue and advance payments
above is prescribed in Financial Regulation 3006.
Moneys due to
224. The following general principles shall apply in respect of Federal
all monies due to federal government: x government.

(i) All accounts or statements requesting payment to

government of revenue due shall be sent out in advance and
should show there on the date by which payment ought to be
made.
(ii) All services rendered by government must be paid for
immediately on completion of the service. Where possible,
payment may be made in advance.
(iii) Where payment is outstanding a system of following-up
by means of reminders and final demand through courier
service shall be made. Printed pro-form as should be used for
this purpose, and definite instructions will be laid down by
Accounting Officers in Ministries, Extra-Ministerial Offices and
ether Arms of Government for the reporting of outstanding
arrears at an early date to a designated officer for a decision as
to the action necessary to enforce payment, e.g. legal Arrears of
action. Revenue:
Definition.
225. Arrears of Revenue are revenues collectable during a
given financial year but which remains uncollected three months
after the close of that financial year.
20
Federal Government Financial Regulations
Chapter2

226. Abandoned revenues are arrears of revenue which Abandoned

have become impossible to collect. Revenue:
Definition

227.-(i) Accounting Officers who are responsible for the Arrears or

collection of revenue will furnish annually a Return of Arrears of Revenue:
Annual
revenue due at the 31st December in each year which remains Returns.
uncollected by the following 31 st March. The return which will
be submitted by the 31 st May, shall be prepared in triplicate,
one copy each sent to the Accountant-General, and the Auditor-
General while the third retained for record purposes. In cases
where there is no outstanding revenue a NIL return should be
rendered. The Accountant-General will list in his Annual Report
these departmental returns for the information of the Public
Accounts Committee.

(ii) It is the responsibility of Accounting Officers to follow

up outstanding items of revenue and to take all necessary steps
to ensure collection or, where collection is no longer possible, to
apply to the Ministry of Finance for authority. for a write-off,
explaining the circumstances.

228. The Chairman of Federal Inland Revenue Service Annual

shall furnish, in lieu of the Arrears of Revenue as at 31 st Returns:
December, a return of all assessments raised up to that date FIRS.

and still outstanding at the 30th June, each year. Such return
will include all assessments in the following categories:
(a) Under objection. (6) Under
appeal. (c) Unpaid.
229. The returns to be rendered by the Chairman of
Arrears or
Federal Inland Revenue Service under Regulation 228 shall be income Tax:
Additional
accompanied by a return showing, in respect of all . Returns.

assessments outstanding as at 31 st December, the income

tax: (a) Collected. (b) Discharged on objection or appeal.
(c) Written off as irrecoverable under the prescribed authority
during the six months to the 30th June.

21
Federal Government Financial Regulations
Chapter Z

230.-( i) Arrears of Revenue returns must include all arrears for All Arrears to
be reported.
which the Accounting Officer is responsible to collect and not
merely the arrears in respect of Headquarters only. Heads of
Department /Divisions should be notified of any amounts
collectable by-their department officers.
(ii) Officers responsible for returns of Arrears of Revenue should
not overlook the possibility of fraud in cases where there is a
considerable increase in the arrears without adequate explanation.
Steps should be taken to test this possibility by the issue of bills
through means other than the normal channels.
(iii) Arrears of Revenue returns must include all arrears still
outstanding from previous years if not written off.

231. -(ij In the case of irrecoverable arrears of revenue, except Arrear or

where other authority is by law established, the authority of the Revenue:
Authority for
Minister of Finance: is required for any abandonment of claims. abandon·
ment.
(ii) In the case of minor arrears of revenue not involving any
important principle or negligence on the part of a Government
officer, where the non collection is due to local circumstances, the
Minister of Finance
will, from time to time, furnish to the Auditor-General, a list of cases
in which it has been decided to abandon or remit such arrears,'
with the reason for so doing entered against each case. Unless the
Auditor- General sees cause to challenge the decision in any case.
this list will be accepted as a valid discharge for the Accounting
Loss of
Officer in respect of the non-collection of any amount specified Revenue
therein. by
Negligence
232. If at any time, a Public Officer sustains a loss of Revenue due .
to negligence, he shall be liable to be surcharged for the amount
involved. Paper
Money
Register.
233.-(i) All remittances such as bank notes, cheque, bank draft,
etc. received through post or by hand shall be passed to the
Director, Finance and Accounts Department who will send them to
Head of Accounts. The Head of Accounts shall immediately enter,
or cause to be so entered under his direct Supervision full details
of all remittances into a Paper Money Register, (Treasury Book 12)
shall prepare, or cause to be prepared, a Treasury Form 15 in
respect of each remittance,
The remittances, together with the Paper Money Register and the
Treasury Forms 15 will then be passed to the cashier who will
forthwith issue receipts or licences-in respect of all such amount
and
22
Federal Government Financial Regulations
Chapter 2

bring them to account in his cash book.

"(ii) After entry by the cashier in the Paper Money Register
of the dates and numbers of the receipts or licences
issued, the Register shall be returned to the Head of
Accounts who will cross-check the particulars of the
original receipts or licences with the details entered in the
Paper Money Register.
(iii) When a cheque or bank draft, is returned to sender,
redirected to another office or remitted to another station
for collection, an appropriate entry will be made in the
Paper Money Register, giving reference to the covering
memorandum or Remittance Voucher.
(iv) In no circumstances may the Paper Money Register
be maintained, or incoming mail opened, by the cashier.
234.-(i) It is mandatory for Accounting Officers to ensure full
compliance with the dual roles of making provision for the
Value Added Tax (VAT) and Withholding Tax (WHT) due
on supply and services contract and actual remittance of
same.
(ii) Any loss of government revenue through direct
payment of VAT and WHT to contractor or failure to
provide for VAT and Will due and remitting same to
Federal Inland Revenue Service by any ministry/extra-
ministerial department shall be recovered from the
statutory allocation of the defaulting ministry/extra-
ministerial office and other arms of government.
Remittance shall be made not later than 21 days after
deduction.
Remittance
(iii) Accounting Officer/Sub-Accounting Officer who fails of
WHT, VAT
to provide for and remit VAT and WHT due on Vatable and PAVE.
supplies and services shall be" sanctioned under the
applicable VAT Act. No. 102 of 1993 which may include
fines and/or imprisonment. Remittance or
IGR
235. Deductions for WHT, VAT and PAVE shall be
remitted to the Federal Inland Revenue at the same time
the payee who is the subject of the deduction is paid.

236. Revenue paid into the Revenue Accounts for

lnternally Generated Revenue (IGR) of MDAs shall be
transferred to the GRF on or before the 15th of the
month following the month of collection of the Revenue.

23
Chapter 3 Federal Government Financial Regulations

CHAPTER 3

EXPENDITURE-AUTHORITIES FOR
Annual
301. The Annual Estimates and Appropriation Act are instruments Estimates And
Appropriation
used to limit and arrange the disbursement of the funds of the Federal Act.
Government. No expenditure may be incurred except on the authority
of a warrant Issued by the Minister of Finance. No expenditure may be
incurred by any officer on any service, whether or not included in the
Estimates, until he has received an authority to do so in accordance
with one of the following provisions in these rules and regulations.
Any officer controls a vote, or part thereof, who incurs expenditure
without such authority does so on his sole responsibility and will
consequently be held pecuniarily responsible for his actions.
PART!
RECURRENT EXPENDITURE Recurrent
Expenditure.
302.-(1) Recurrent expenditure is paid from the Consolidated Revenue
Fund and no such expenditure may be incurred except on the authority
of a Warrant duly signed by the Minister of Finance, and without such
a warrant the Accountant-General shall not accept in his accounts any
charge upon the Consolidated Revenue Fund.
(Ii) The authority of the Minister of Finance shall be conveyed in one of
the following forms of warrant:
(a) Provisional General Warrant.
(b) Recurrent Expenditure General Warrant.
(e) Recurrent Expenditure Supplementary General Warrant.
(d) Supplementary (Contingencies) Warrant.
.
(e) Virement Warrant.
( ) VI •. 11 ••
if) Supplementary (Statutory Expenditure) Warrant. Provisional
Ut,~11. General
303. A provisional General Warrant shall be issued where the Warrant
Appropriation Act has not come into operation at the commencement
of the 'financial year. The warrant shall authorise the withdrawal of
money Ifrom the fund as may be necessary for carrying on the services
of government for a period not exceeding six months and at a level not
exceeding the level of those services prevailing in the previous
financial year. The original copy of a Provisional General Warrant is

24
Federal Government Financial Regulations
Chapter3

addressed to the Accountant-General with a signed copy

forwarded to the Auditor-General. A notification that the warrant
has been signed shall also be published in the federal official
gazette.
General
304. The General Warrant authorises the Accountant-General to Warrant.
issue funds to pay for the personal emoluments and other services
provided in the Annual Estimates, and authorises the officers
controlling expenditure votes to incur expenditure on these
purposes. The Minister of Finance may exclude from the Annual
General Warrant any item of expenditure over which it is desired to
exercise special control (see Financial Regulations 311). The
original copy of the Annual General Warrant is addressed to the
Accountant-General with a signed copy forwarded to the Auditor-
General. A notification that the warrant has been signed shall also
be published in the Federal Official Gazette Supplementy
General
305. A Supplementary General Warrant authorises the Warrant.

Accountant- General to issue funds to pay for the additional

personal emoluments and other services which must have been
approved in Supplementary Estimates, and for which additional
funds have been appropriated by the National Assembly. The
Minister of Finance may exclude from the Supplementary General
Warrant any item of expenditure over which he desires to exercise
some control (see Financial' Regulation 311). The original copy of
a Supplementary General Warrant is addressed to the Accountant-
General with a signed copy forwarded to the Auditor-General. A
notification that the warrant has been signed shall also be
published in the federal official gazette.
Supplemtary
(Conlingence
306. A Supplementary (Contingencies) Warrant may be issued in s) Worrant.
very exceptional cases, where virement is not possible and where
an application for additional provision reveals such a degree of
urgency that the issue of funds cannot without serious injury to the
public interest be postponed until a Supplementary Appropriation
Act can be passed. Such authority shall be conveyed by the
issuance of Contingencies Fund Warrant to the Accountant
General, authorising him to transfer the necessary funds from the
Contingencies Fund to the Consolidated Revenue Fund, and also
by the issuance of a Supplementary (Contingencies) Warrant,
authorising expenditure from the Head and Sub-Heads concerned.
The original copies of both warrants are addressed to the
Accountant-General, with signed
25
623.
Federal Government Financial Regulations
Chapter 3

copies forwarded to the Auditor-General. The Minister of Finance

will also notify the officers controlling the relevant votes of the
additional expenditure authorised,
307. In no circumstances will expenditure incurred under this No direct
charge to
Contingency Fund procedure be charged, or the relevant vouchers Contingene
classified directly, to' the Contingency Fund . .Expenditure Fund.
authorised under this procedure is subject to the covering approval
of the National Assembly at its next meeting and must for this
purpose be included in a Supplementary Appropriation Act.
Contingene
308. A Supplementary General Warrant shall be the authority for Fund:
the Accountant-General to transfer any sum appropriated from the Replenishm
ent of
Consolidated Revenue Fund to the Contingency Fund by way of
replenishment.

Virement
309. A Virement Warrant shall be issued when, as a result of Warrant.
circumstances which could not have been foreseen when the
Annual Estimates were being compiled, additional provision is
required under a particular sub-head (or a new sub-head is
required) while, at the same time, equivalent savings can be
made under another sub- head of the same Head. Virement
Warrants shall be issued on the approval of the virement by the
Conditions
National Assembly. virement.

310. Virement of funds from one sub-head to the other may be

granted under the following conditions:
(a) the amount to be vired from any sub-head within a financial
year under over-head costs should not exceed any limit prescribed
by the National Assembly in the approved estimates for each sub-
head under the over-head costs;
/b) virement shall not be used to create a new sub-head or re-
introduce items disallowed by the Estimates Committee during the
Estimates exercise or by the National Assembly; and
(c) virement shall not apply to queries raised by the Auditor-
General in respect of improper expenditure already incurred by a
ministrv/extra ministerlal office and other arms of government.

26
Chapter3 Federal Government Financial Regulations

311. Any variation in the Establishment or rates of allowances Variation in

establishment
authorized for the Public Service in the Annual or in Supplementary s.
Estimates, whether or not it requires an addition by virement to the
personal emoluments vote concerned, must receive the approval of the
Minister of Finance and the Office of the Head of Civil Service, which
approval shall be notified to the Auditor-General.
Supplementary
312. A Supplementary (Statutory) Expenditure Warrant issued, where (Statutory)
necessary, additional expenditure over and above that included in the Expenditure
General Warrant or in a Supplementary General Warrant, in respect of
votes which are chargeable against the Consolidated Revenue Fund by
virtue of the Constitution of the Federal Republic of Nigeria. The original
copy of a Supplementary (Statutory) Expenditure Warrant is addressed to
the Accountant- General with a signed copy forwarded to the Auditor-
General. The Minister of Finance will also notify the officers controlling the
relevant votes of the additional expenditure authorised.

313. The authority conveyed to the Accountant-General, and to officers Aulhorised

controlling votes, by Recurrent Expenditure Warrants is limited to the Expenditure
not to be
amounts provided under each sub-head in the Approved Estimates and exceeded.
Supplementary Estimates. No expenditure on any sub-head of the
Recurrent Estimates in excess of the provision in the Approved estimates
or Supplementary Estimates may be authorised by any officer controlling
a vote, without approval of the National Assembly. Such approval will be
sought by means of an application for supplementary provisions or
virement.

314. If provision is required to complete payment for an item for which No revotes of
Recurrent
provision was made in the previous year's estimates, and which cannot be Expendilure.
contained within the current year's estimates, an application for
supplementary provision or for virement must be made. An unspent
balance on a recurrent. expenditure vote cannot be revoted.
315. Subject to any special instructions which may from time to time be Application
issued, applications for supplementary' provision should be submitted to for
Supplementary
the Minister of Finance on General Form 57, with a copy to the Auditor- provision.
General and, where questions of establishments, gradings or personnel
are involved, a copy shall be

27
Federal Government Financial Regulations
Chapter 3

sent to the office of the Head of service of the federation. The

Minister of Finance will decide, after consultation, where
necessary, with the Office of the Head of Civil Service of the
Federation whether an application is justified and the provision of
additional funds is in the public interest. He will also decide
whether the provision should be included in the Supplementary
Estimates to be submitted at the next meeting of the National
Assembly or provide the funds immediately by means of a
Supplementary (Contingencies) Warrant or by a Virement
Warrant.
Application
316. (I) Ministries/extra-ministerial offices and other arms of for Virement.
government shall forward completed application form Gen. 57
relating to virement on grading and establishment to the Office of
the Head of Civil Service of the Federation. Such application shall
be made and approval obtained not later than first quarter of the
Financial Year.
(ii) Ministries/extra-ministerial offices and other arms of
government shall forward completed form Gen. 57 relating to
Virement in respect of funds to the Budget Office of the Federation
with copies to the Accountant.: General and Auditor-General. Such
application shall be submitted and approval obtained not later than
tenth month of the budget year. No application submitted after the
tenth month shall be considered.
(iii) Virement from one Head of Account in the Recurrent
Expenditure estimates to another Head of account in Capital
Expenditure estimates shall not be allowed and vice versa.
(iv) All applications for virement shall be collated by the
Minister of Finance and submitted to National Assembly for
approval before virement warrant shall be issued.
(v) A register is to be kept for all approved virements, details
of which shall be forwarded within one month to the Office of the
Accountant-General and the Auditor-General.
317. Officers authorised to incur expenditure shall ensure Control on
"savings"
that, on receipt of the virement warrant, expenditure against the arising from
sub-head from which the provision was transferred is not allowed virement

to exceed the reduced balance therein. Officers controlling votes

are personally responsible for ensuring compliance with this
regulation.

28
Chapter 3 Federal Government Financial Regulations

PART II
CAPITAL EXPENDITURE
318. Capital Expenditure is paid from the Development Capital
Expenditure
Fund, and no such expenditure may be incurred except on the paid from
authority of a warrant duly signed by the Minister of Finance, and Development

without which the Accountant-General shall not accept in his

accounts any charge upon the Development Fund. The authority
of the Minister of Finance shall be conveyed in one of the
following forms of Warrants

(a) Provisional Development Fund General Warrant.

(b) Development Fund General Warrant.
(c) Development Fund Supplementary General Warrant.
(d) Development Fund Supplementary Warrant,
(e) Development Fund (Special) Warrant.
(f) Development Fund Virement Warrant.

319. Where the Capital Estimates has not come into Provisional
Development
operation at the commencement of the financial year, the Fund General
President shall authorise the withdrawal of money from the Warrant
Development fund as may be necessary through the issuance of
a Provisional Development Fund General Warrant for carrying on
the services of Government for a period not exceeding six
months and at a level not exceeding the level of those services
prevailing in the previous financial year. The original copy of a
Provisional Development Fund General Warrant is addressed to
the Accountant-General with a signed copy forwarded to the
Auditor-General. A notification that the warrant has been issued
shall be published in the federal official .gazette.
320. The Development Fund General Warrant authorises .. Development
Fund General
the Accountant General to issue funds for expenditure on Warrant .
capital projects, as contained in the Annual Estimates, and
authorises the officers controlling the expenditure votes to
incur expenditure on these projects. Such authority will be
conveyed after the Capital Expenditure Estimates have received
approval by resolution of the National Assembly. The Minister of
Finance may exclude from the Development Fund General
Warrant any item of expenditure over

29
Federal Government Financial Regulations
Chapter 3

which it is desired to exercise special control. The _original

copy of the Development Fund General Warrant is
addressed to the Accountant- General with a signed copy
forwarded to the Auditor-General. A notification that the
warrant has been issued shall be published in the federal
official gazette.
321. Po Development Fund Supplementary General Development
Warrant authorises the Accountant-General to issue funds, Fund
Supplementary
and the officers controlling the votes concerned to incur General
expenditure, on projects as sanctioned by the National Warrant
Assembly in resolutions approving Supplementary Capital
Estimates. The Minister of Finance may exclude from the
Development Fund Supplementary General Warrant any
item of expenditure included in Supplementary Capital
Estimates over which it is desired to exercise special control.
The original copy of a Development Fund Supplementary
General Warrant is addressed to the Accountant-General
with a signed copy forwarded to the Auditor- General. A
notification that the warrant has been issued shall be
published in the Federal Official Gazette.
322. (i) A Development Fund Supplementary Warrant Development
Fund
authorises the Accountant-General to issue funds and the Supplementary
officers controlling the votes concerned to incur expenditure Warrant.
in certain 'circumstances on capital projects beyond the
amounts provided for the year concerned in the Annual or
Supplementary Capital Estimates. Its purpose is to
accelerate the provision of funds formally allocated but not
yet voted for a project, by bringing forward an amount from
the "Balance to Complete" column of the Estimates.
Provision of funds by such a warrant is strictly limited in so
far as the amount of the provision brought forward, when
added to the total expenditure authorised for the current
year, must not exceed the estimated total cost of the project
as shown in the Annual or Supplementary Estimates. The
original copy of a Development Fund Supplementary
Warrant is addressed to the Accountant-General with a
signed copy forwarded to the Auditor- General. The Minister
of Finance shall also notify the officers controlling the
relevant votes of the additional expenditure authorised.
(ii) Expenditure brought forward must not exceed the
remaining balance in the Development Fund after necessary
provision had been made for all other expenditure authorised
for the year. Expenditure

30
Federal Government Financial Regulations
Chapter 3

authorised by a Development Fund Supplementary

Warrant is required to be reported to the National
Assembly at its next meeting.
323. A Development Fund (Special) Warrant may be Development
Fund
authorised by the Federal Executive Council (FEC) when (Special)
an application for Supplementary provision reveals a Warrant.
degree of urgency which makes it essential that funds be
immediately made available to meet expenditure which
cannot be provided for. by virement or without serious
injury to the public interest, be postponed until adequate
provision-can be made by the National Assembly. The
issue of such a warrant for any amount is subject to the
limitation that if expended at once it must not exceed the
remaining balance of' the Development Fund after
necessary provision had been made for. Expenditure
authorised by Development Fund (Special) Warrant shall
be submitted under the appropriate Head of Capital
Expenditure to the National Assembly at its next meeting
for approval..The original copy of a Development Fund
(Special) Warrant is addressed to the Accountant-General
with a signed copy forwarded to the Auditor- General. The
Minister of Finance shall also notify the officers controlling,
the relevant votes of the additional expenditure authorised.
324. The purpose of a Development Fund Virement Development
Funrl
Warrant is to permit the issue of additional funds required virement
for the completion of a capital project, for which the funds Warrant.
earlier provided in the approved Annual or Supplementary
Estimates, was insufficient or inadequate, provided
sufficient offsetting savings can be found within the amounts
appropriated for other' capital projects in the same
Economic Programme Section, or sufficient amount is
available within an appropriation made under the Section
after allowing a margin for increased costs. Such virement is
subject to the following limitations:
(a) re-allocation may be made only within the same
Head of Expenditure in the Capital Estimates;
(b) the re-allocation must not give effect to a new
principle, or policy, or increase provision as to raise
doubts Whether the intentions of the National Assembly
in approving the Head of Estimates concerned would not
be exceeded; and

31
Chapter Federal Government Financial Regulations
3

(c) funds cannot be provided in this way for a new project.

A Development Fund Virement Warrant shall be issued by
the Minister of Finance after approval by the National
Assembly, The original copy of the Warrant is addressed to
the Accountant- General and a signed copy shall be
forwarded to the Auditor- General. The Minister of Finance
will also notify the officers controlling votes of the additional
expenditure authorised.
325. Subject to any special instructions which may be Capital
Expenditure:
issued from time to time, applications for additional capital Application
provision shall be made by a letter addressed to the Ministry of for additional
Finance, with a copy to the National Planning Commission. provision.
Where an application involves the bringing forward of
expenditure, the letter must be supported by a statement
showing in respect of each project concerned:
(a) the estimated total cost as shown in the Current
Estimates, whether Annual or Supplementary ;
(b) the total expenditure incurred up to the end of the
previous financial year ; Federal' Government Financial
Regulations Chapter 3 -,
(c) the provision in the Current Estimates, whether Annual
or Supplementary ;
(d) the unspent balance in the appropriate vote at the end
of the previous financial year.
326. The foregoing Financial Regulations set out the Expenditure
from other
authorities necessary for expenditure to be incurred from the Public Funds.
Consolidated Revenue Fund and from the Development Fund or
where a sufficient ,amount available within an appropriation
made under the section providing' a' margin for increased cost.
The authority to incur expenditure from any of the other Public
Funds of the Government is the appropriate warrant signed by
the Minister of Finance, addressed to the Accountant-General,
who is empowered to make disbursements from the various
Public Funds in the manner prescribed by law and in accordance
with the special rules relating to each fund,

32
Chapter 4 Federal Government Financial Regulations

CHAPTER 4
EXPENDITURE-CLASSIFICATION AND CONTROL

401. (0 All disbursements of public funds shall be made Officers

Controlling
by the Accountant General on the authority of the Expenditure
appropriate Warrant issued to him and also by Accounting
Officers entrusted with 1be expenditure of public fund falling
within the votes of charge of their ministries or extra-
ministerial offices and other arms. of government. The
officers charged with the control of votes shall be specified in
the Annual Estimates together with the votes for which they
are responsible.
{ii) The provisions of Regulation 404 notwithstanding,
the ultimate responsibility to the Federal Executive Council
for the control of votes rests with the Account log Officers at
all times. However, any officer making, allowing or directing
any disbursement without proper authority shall be personally
responsible for the amount involved and any officer whose
duties require him to render accounts shall similarly be held
responsible for any inaccuracies in his accounts.
402. (i) It is the duty of every officer controlling a vote to Departmental
monitor the expenditure pattern of his ministry, extra- Vote Book.
ministerial office and other arms of government with
reference to the amounts provided in the Estimates. He shall
keep a departmental vote book posted up-to-date in such
form as will clearly show in respect of each sub-head the
following:-
(a) In the space provided at the top of the Vote Book for:
(i) The amount sanctioned in the Estimates;
(ii) The amount of any additional provision by supplementary or other
Warrants quoting the Warrant Number;
(iii) Any reduction of the provision by virement to another
sub-head or item quoting the .Warrant Number. Any
such reduction should be shown in red ink.

33
Chapter 4 Federal Government Financial Regulations

(b) In the columns provided in the body of the Vote

Book:

(i) Expenditure incurred;

(ii) Any further known liabilities under the Sub-Head for the
year;

(iii) The balance available.

(ii) It is the duty of the officer controlling vote, or such other
officer acting ufi1er his instructions, to investigate fully, without
delay, any payments or charges appearing in the schedules
submitted by the Accountant-General Which do not appear in the vote
book, with' a particular view to the detection of fraudulent payments.
Federal Government Financial Regulations Chapter 4

403. The gross amount, i.e the actual charge to the vote, of every Entries in
expenditure voucher will be entered in the vote book. Similarly all Vote boob.
liabilities and commitments will be entered as-soon as they are known
or incurred, e.g. indents and requisitions for-stores, Local Purchase
Orders, Job Orders. Liabilities or commitments shall be cleared with
necessary adjustments when the actual payment is being effected.
Sub-Heads affected by supplementary or other warrants' should be
adjusted in the vote book by addition to, or deduction from the amount,
hitherto shown as provided, as the case may be.
404. An Accounting Officer, at his discretion, may delegate the Delegation
day-today control of expenditure to a subordinate officer by the direct of'
Responibility
delegation of the whole yore by formal letter or written instruction Expenditure
(Regulation 401). An officer to whom responsibility for expenditure Control.
Control has been delegated shall keep a Vote Book in the manner
prescribed in Regulation 402. He shall not sub-delegate such
responsibility wholly or partly, without the knowledge and approval of
the officer controlling the vote. .
405. When it is necessary for an Accounting Officer to Authority to
Incur
authorise other officers to incur expenditure and sign vouchers on Expenditure
his behalf. he shall do so by issuing Authority to Incur Expenditure !
(A.I.E) supported by appropriate cash backing addressed to 'the
officers concerned with copies to the Sub-Accounting Officer at the
paying station or office. The Sub-Accounting Officer shall maintain
an
34
Chapter 4 Federal Government Financial Regulations

appropriate record and ensure tl\at the amount 011 the ALE. is not
exceeded. The officer controlling ths vote shall enter the amount
of the AI.E. in his Vote Book as a commitment. The officer to
whom the AI.E. has been issued will also keep a Vote Book and
will submit to the officer controlling the vote at the end of every
month, returns of expenditure, liabilities incurred and the balance
available together with copies 'If the vouchers. The expenditure
so incurred shall be reconciled by the officer controlling the vote
in accordance with Regulation 403.
406. When an Authority to Incur Expenditure is issued by Authority to.
one ministry, extra-ministerial office and other arms of Incur
Expenditure:
government to another, it will be the duty of the responsible officer monthly
in the receiving Ministry or Department to maintain a Vote Book Return,
and forward a monthly returns of expenditure to the issuing
Ministry/ Department showing expenditure, liabilities incurred and
balance available. The monthly returns must be supported with
copies of paid vouchers.
407. At the time of entry in the vote book whether as a Vouchers to
be stamped
payment or a liability, all vouchers, indents, local purchase orders, "Entered in
job orders, agreements shall be stamped "ENTERED IN VOTE Vote Book".
BOOK" and initialled by the officer responsible for maintaining the
vote book. Officers empowered to incur expenditure must ensure
by adding their initials against the. relevant entry that the requisite
vote book entries are made before the payments are authorised
by their signatures to the payment vouchers.
408. As soon as possible after the end of each month, the Notification or
Accountant General will' furnish Accounting Officers with Expenditure
to
schedules of all payments and adjustments, together with copies Department.
of the vouchers charged to their votes for examination. Any
discrepancy which such examinations may disclose should
immediately be brought to the notice of the Accountant-General
(see Chapter 16 of procedure for self-accounting units).
Suspicious or
409. Where a serious irregularity in a voucher is established Fraud,
or suspected the officer controlling the vote shall immediately
investigate and report the circumstances, inform the police, if
fraud is suspected, and take such other action as is necessary to
remedy the error or to prevent re-occurrence. Where a loss of
'public fund is

35
Federal Government Financial Regulations
Chapter 4

revealed, action shall be taken in accordance with Chapter 25 of

these Regulations. In the event of any unauthorised payment
being made in consequence of an incorrect certificate or entry on
a voucher, the certifying officer or the sub-accounting officer as
provided under Regulation 420 shall be held responsible and
surcharged for the amount involved.
410. The signature of the officer controlling a vote, or an Responsibility
for Signing
officer signing for him, certifies to the accuracy of every, detail on Certificate on
the, voucher. He shall, therefore, be held responsible that the vouchers.

services specified have been duly performed, the prices charged

are either according to contracts or 'approved scales, or fair and
reasonable according to current local rates, authority has been
obtained as quoted, the computations and castings have been
verified and are arithmetically correct, the persons named in the
vouchers are those entitled to receive payment, and stores
purchased have been duly taken-on charge or correctly issued for
immediate consumption if they , are expendable.'
411. Officers authorised to sign payment vouchers shall not Officers
autborised to
be below the rank of Accountant I or a Senior Executive Officer- sign.
(Accounts), The Accounting Officer shall furnish the Internal
checking section, internal audit unit and the Paying Officer with the
specimen signatures along with the list of relevant votes
chargeable.'
Certification
412. Where a contract involves supplies of goods or work of:
payments.
done, there will be attached to the voucher a certificate that the
payments are in accordance with terms of the contract
agreement, that as regards supplies, the articles have been
received and. in the case of work, that it has been properly done.
In the case o. payment on account, no money will be claimed
other than the cost of the work certified to have been performed. If
a deduction is made from the amount payable on a contract in
respect of a penalty or fine, the net sum only will be paid,
, while the deduction shall be credited to the appropriate revenue
head.

413. (i) Recurrent Expenditure

The authority for recurrent expenditure conveyed by any of the Authorities
Lapse of.
warrants contained in Chapter 3 lapses at the end of the financial
year to which it relates.. Any unspent balance required for the
completion of a service must be provided for in the Estimates of
the year in which the
36
Federal Government Financial Regulations
Chapter 4

Sum will actually be expended.

(ii) Capital Expenditure

(a) In the case of capital expenditure, any amount
conveyed by any of the warrants in chapter 3 which has
not been cash-backed from the Consolidated Revenue
Fund Account to the Central Capital Account (CCA)
automatically lapses at the end of the Financial year;
(b) any balance in the CCA at the end of the Financial
year which has not been cash-backed into the Capital
Account of the spending Ministry/Agency shall lapse by
31st March of the following year; and
(c) Any amount cash-backed into the Account of the
spending Ministry/ Agency shall not lapse but shall be
utilised for the purpose- stated in the warrant. .
414. The date of payment shall be the date of the record Unspent
of the charge in the accounts, except as otherwise balances to
lapse with
specifically authorised , by the Accountant-General. financial year
Under no circumstances shall anticipated savings be
utilised for' payments before they are due. ' Likewise the
'unexpended portion of any subhead shall not be drawn
for the purpose of setting it in reserve to meet impending
payments, or be carried to a deposit or a suspense
account. On the other hand, expenditure properly
chargeable to the account of a given year must; as far as
possible, be met within the year, and must not be
deferred or placed in suspense for the purpose 'of
avoiding an excess on the amount provided in the
Estimates. Un allocated stores may not be drawn for use
before they are required in order to utilise provision in the
Estimates which would otherwise lapse at the end of the
financial year.
415. The federal government requires all officers Economy in
responsible for expenditure to exercise due economy. Expenditure
.
Money must not be spent merely because It has been
voted.
416. (i) Without prejudice to FR 312 of these Regulations, Payment due
any sums dl to contractors whose project has been to
Contractors
provided for in the Annual ' Budget and the" certificate of ' but not !d.
no objection' to award contract" has been obtained shall be
entitled to payment.

37
Chapter 4 Federal Government Financial Regulations

(ii) Pursuant to sub-section (i) above. the Accountant-

General shall determine the level of such amounts due but
which could not be paid owing to lack of funds at the end of
the financial year and seek approval of the Honourable
Minister of Finance for a revote through supplementary
appropriation in the subsequent year.
417. Expenditure shall strictly be classified in accordance , Classification
with the Estimates, and votes must be applied only to the or
Expenditure.
purpose for which the money is provided. Expenditure
incorrectly charged to a vote shall be disallowed.
418: All payments made under authority of or on behalf of Payments on
behalf of self
self- accounting units by Accounting Officers of other units accounting
unit.
or departments must be backed by cheques and or cash
and shall be classified to the appropriate' Cash Transfer
Account and not-direct to the expenditure sub-head of the
Estimates.

419. Officers controlling votes and officers acting under their Expenditure:
apportionme
instructions shall arrange, r “ far as it is practicable, to nt of.
spread expenditure evenly over the year. Officers controlling
votes are solely liable for unauthorised expenditure in
excess of the sum allocated.
420. Before making any payment a Sub-Accounting Officer Sub-
Accounting
shall satisfy himself that : Officers:
Payment
(a) The expend-tare has been authorised by Warrant and Responsibili
the voucher correctly classified' in accordance with the ties.
Estimates or Supplementary Estimates.
(b) The information furnished on the voucher is correct, the
certificates on voucher completed where necessary and the
vouchers signed by the appropriate officer.
(c) All deductions from salaries such as pensions staff
contributions, i.e payment of advances, or other liabilities
have been duly made. (See also Regulations 601 and 611).
421. The classification of a voucher shall not be changed Alteration in
Classification
arbitrarily by a checking officer or Sub-Accounting Officer.
An alteration to the classification of a voucher shall only be
effected by the officer controlling expenditure who will
amend his Vote Book accordingly.

38
Chapter 4 Federal Government Financial Regulations

412. (i) Officers controlling votes are responsible for' ensuring

that, as far as possible, payment for services rendered are
Expenditure
settled within the financial year in which they were rendered, Settlement
When necessary reminders should be sent to private parties to within
Financial
forward their claims without delay. Neglect to do this will not Year.
prejudice the private party but the Officer who has neglected to
press for claims shall be held responsible -, Officers controlling
voles must impress this 'necessity upon their subordinate
.officers. . Where the validity of a claim is beyond doubt,
payment before .the end of the year shall not be held over
because of imperfections in the' vouchers which can be
corrected after payment. .
(ii) All instruments of commitments, indents, LPOs, job Orders,
and signed contracts must be entered into the Vote Book as
liabilities All such contracts should be embossed with the
impression "ENTERED INTO VOTE BOOK."
(seeFR407)

.39
Chapter 5 Federal Government Financial Regulations
CHAPTER 5
STANDARDIZATION AND ACCOUNTING
PROCEDURES
501. By the provisions of Sections 3 and 4 of the Finance Minister of
(Control and Management) Act Cap 144 Laws of the Federation, Finance:
Authority.
1990, the Minister of Finance shall have full authority to direct on
all matters relating to the Finance and accounting affairs of the
federation which are not by law assigned to any: other Minister.
Specifically, the Minister of Finance shall from time to time direct
the issuance of the Financial Regulations to guide all public
officers on the receipts and disbursements of Public Funds, as
well as the management of public assets.
502. Pursuant to FR 501, the Accountant-General shall issue
from time to time Treasury Circulars and Accounting Manual to Issuance of
Instructions:
guide Accounting Officers and other employees of each Accountant-
ministries/extra- ministerial offices and other arms of government General
01) all matters relating to the provisions of the Financial
Regulations.
503. The frequent movement of accounting staff between
ministries, extra/ministerial offices and other arms of Standardization
of
Government calls for a degree of standardisation in the Accounting
accounting procedures in use in all federal ministries and self- Procedure
accounting units. For this purpose, federal ministries/extra-
ministerial offices and other arms of government shall use the
Financial Regulations, Treasury Accounting Manual and
Treasury Circulars issued by the Office of the Accountant-
General in accounting for their daily financial transactions.
504. Any material variation of an existing accounting procedure, Accounting
procedure:
or a proposed accounting procedure to be introduced into a new Approval of.
office, must be approved by the Accountant-General after
consultation with the Auditor-General,
505. The purchase of accounting equipment or machines, in Variation of
connection with a variation of an existing procedure, or an Procedure
Accounting
installation in a new office, or in replacement of a major item of equipment
equipment must be approved by the Accountant-General.
Variation of
506. A detailed flow chart shall be submitted to the Accountant- Procedure:
General when application is being made for a variation of an Flow Chart.
existing procedure or introduction of a procedure to a new office. Authority..

40
Chapter 5 Federal Government Financial Regulations

507. The approved Accounting Code and Internal Audit Guide Accounting
of ministries/extra-ministerial offices and other arms of Code, Audit
Guide:
government or self accounting unit as well as Treasury Circulation of.
circulars issued by the Accountant-General shall be circulated
to all officers within the ministry, extra-ministerial office and
other arms of government for their guidance and compliance.

41
Chapter 6 Federal Government Financial Regulations

CHAPTER 6
PAYMENTS PROCEDURE
601. All payment entries in the cash book/accounts shall be vouched
for on one of the prescribed treasury forms. Vouchers be made out in
favour of the person or persons to whom the money is actually due.
Under no circumstances shall a cheque be raised or cash paid for
services for which a voucher has not been raised.
602. Separate vouchers shall be raised for separate sub-heads.
Separate vouchers shall also be raised for the payment of different
services.
603. (i) All vouchers shall contain full particulars of each service.
such as dates. numbers. quantities. distances and rates. so as to
enable them to be checked without reference to any other documents
and will invariably be supported by relevant documents such as local
purchase orders, invoices. special letters of authority, time sheets.
etc.
(ii) The following particulars, as may be applicable. must be given on
vouchers: .
(a) Reference to contracts and details of any previous payment(s)
under such contracts;
(b) Reference to the numbers, dates and stations of deposits in ease
of repayments;
(c) Reference to special authorities;
(d) The appropriate authority for expenditure as under:
(i) Provisional General Warrant (P.G W or G w.) No./ (Financial
Year).
(ii) Supplementary General Warrant (S.o. W.) No./ (Financial Year).
(iii) Supplementary (Contingencies) Warrant (S.C. W.) No/ (Financial
Year.)
(iv) Virement Warrant (Y. w.) No./ (Financial Year).
(v) Development Fund General (Provisional) Warrant (D.F.G. W.) or
(D.F.P.o.W.) No./ (Financial Year).
(vi) Development Fund Supplementary General Warrant (D.F.S.G.W.)
No./(Financial Year).
42
Chapter 6 Federal Government Financial Regulations

(vii) Development Fund Supplementary Warrant (D.F.S.W.) No.1

(Financial Year
(viii) Development Fund (Special) Warrant (D.E(S)W. No/(Financial
Year).
(ix) Development Fund Virement Warrant (D.F.V. W.) No/(Financial
Year).
(iii) Vouchers for payments made under the authority of an A.I.E in
addition to anyone of the above authorities, shall also quote the
number of the A.I.E. The A.I.E. shall be applied strictly in
accordance with 'FR.406.
604. 'the following rules shall be strictly observed in the preparation Preparation of
payment
Of payment vouchers: ' voucher
(a) Vouchers shall be made out either in ink, ball pens or .shall be
typewrittten. On no 'account shall vouchers be written in pencil. All
copies must be legible. The totals of all vouchers shall be written in
ink and in words as well as in figures.
(b) No erasures10fany kind, whether in typescript or manuscript or
the use of correction fluid shall be allowed. '
"-
(c) A single thick horizontal line shall be drawn immediately before,
and immediately after the Naira (N) figure where it appears in word.
Spaces shall not be allowed. Where the (N) figure is nil, the word
''''NIL'' shall be entered in the appropriate space. "'-;. ,
60S. Officer controlling vote shall maintain a payment voucher Payment
register as shown below. Under no circumstances shall he sign a .Voucher
, Register.
voucher until it has been entered in the register and has accordingly
confirmed the accuracy of the entries therein.

Date Dept. PV No. Description Amount Sign

43

4
3
Chapter 6 Federal Government Financial Regulations

606. Only the originals of payment vouchers shall be signed in full Voucher:
'Signing of.
in ink or ball pens by the certifying officer and the payee. Copies
shall be initialed or stamped. Facsimile signature stamps shall not
be used. Any name stamp used for copy vouchers must be strictly
safeguarded by the officer concerned.
Certificate:
607. Each certificate on a payment voucher shall be signed Signing of
separately. Signatures shall not be written across one or more
certificates.

608. Duplicate and triplicate copies shall be clearly marked Vouchers

marked
to be
"Duplicate", "Triplicate" and copies shall not be accepted as "Duplicate
payment vouchers. "Triplicate"
etc.
609. (i) All payment vouchers shall be passed to checking section Checking of
for checking to ensure that all the requirements of a valid voucher payment
voucher.
are on the payment voucher. e-

(ii} The Vouchers shall be stamped "checked and passed" for

payment at (station) only and is duly signed to that effect by the
checking officer in the appropriate place on the voucher.
(iiz) Payment vouchers received in the checking section must be
promptly dealt with and under no circumstances shall a voucher be
held in that unit for more than forty-eight (48) hours.
610. Alterations to the amount of a voucher whether in words or vouchers:·
Alterations
figure are not allowed. A new voucher must be prepared when in.
necessary. Any other alteration must be supported by the full
signature of the officer certifying the voucher or, if the alteration is
in the receipt, of the payee.
611. A Sub-Accounting Officer may not make payment against a Vouchers:
Sub-
voucher unless: Accounting
Officer’s
(a) It is certified for payment by the officer who is authorised to do duties before
payment of.
so.
(b) It is stamped "checked and passed for payment at (Name of
station) only", and is duly signed to that effect by the checking
officer in the appropriate place on the voucher.
(c) It is not more than three months since the voucher was signed
by officer controlling expenditure
(d) It is accompanied by a schedule in the following form:

44
Federal Government Financial
Chapter Regula/ions
6

Departmental ,
Office of issue ......................... Serial No. Of Schedule ..........

Date: ....................................

Department P. V. No Payee Amount For payment at

N:K

Total
I certify that tile above vouchers have been entered in my
Vote Book and funds are available therein

Signature of officer controlling expenditure

E) The voucher is stamped, "Entered in the Vote Book"

and signed by the officer maintaining or keeping the Vote
Book. (see F.R. 407).
612. When a voucher is submitted to a Sub-Treasury or Vouchers
payable at
Cash Office for payment at another station, it will, after other stations.
being checked and stamped in accordance with
Regulation 609, be sent under security schedule of
Transfer of Payment Vouchers through the Sub- Treasurer
(See TF 193).
Payments
613. Payments shall be made only to the persons named Identification
in the vouchers or their properly authorised of payees
representatives. Paying Officers must satisfy themselves
that the person claiming the payment is the person
authorised to receive the amount and it is the duty of the
ministry, extra-ministerial office and other arms of
Government authorising payment to furnish proof of
identity if required. This can be done by a member of the
ministry, extra- ministerial office and other arms of
Government attesting payment at the Treasury or Cash
Office. Vouchers must be receipted in the presence of the
paying officer by the payee or his properly authorised
representative at the time payment is actually made, and
the amount received completed in words.
Payments:
614. Where a payee is an illiterate, his or her mark must Where payee
be witnessed by a literate official other than the paying is an
officer. A description of the witness should be given, e.g. illiterate.
name, rank, title, etc. on the voucher. When necessary, a
witnessed sub-receipt bearing
45
Chapter 6 Federal Government Financial Regulations

(he names and marks of the payee shall be attached to the

voucher. Receipts in vernacular characters should likewise
be certified and witnessed.
615. When payments are to be made to legal Payments to
Legal
representatives, authorities such as Powers of Attorney, representatives
Letters of Administration, etc. shall be presented (0 the Sub-
Accounting Officer for inspection and a certificate showing
that they have been seen should be appended to the
voucher. If possible, the authority itself should be attached
to the voucher. The only exception to this rule is that
provided by Section 64 of the Administrator-General's
Ordinance (Administrator-General Act Cap. 473) governing
payment to the legal personal representative of a deceased
person when the amount of the estate does not exceed
N2,000 (see Chapter 2103.)

616. Payments to firms, shall be made only by cheques Payments to

crossed "Not Negotiable", "Account Payee only", in favour of firms .
the firm. For the purpose of cheque collection, each firm
shall forward to the ministry/extra-ministerial office and other
arms of Government a letter of introduction on the firm's
letter-head, signed by the Chief Executive (or Managing
Partner in the case of partnership) authorising the release of
cheque to an accredited representative whose specimen
signature and passport photograph (duly endorsed) must be
given. The letter shall be endorsed by the Head of
Department that initially awarded the contract to the
Director, Finance and Accounts. "
617. When it is impracticable' to obtain receipts for petty Honour
disbursements, a certificate to that effect must be given on Certificate.
the face of the voucher signed by the payee.
618. When a payment to a firm is in doubt due to loss of Certificate of
relevant documents e.g. Payment Voucher and an initial Indemnity.
investigation has revealed that 'no payment had been
previously made to the firm, the payee shall be made to
issue a certificate of indemnity to indemnify the
federal government against double payment should an
earlier payment be established at a later date.
619. Any payment due to or receipted by any government Payments
officer in his official capacity shall be paid to the Treasury for officially
which official receipt" shat! be obtained. received,

46
624.
Federal Government Financial Regulations
Chapter 6

620. Receipts given on payment vouchers are liable to Stamp Stamp Duty
when
Duty in Accordance with the Stamp Duties Ordinance (Stamp necessary,
Duties Act Cap. 411). The following tables show briefly the nature
and amount of payments which are: (a) liable to and (b) exempt
from Stamp Duty. The tables are comprehensive and in doubtful
cases reference should be made to the Ordinance. It should be
noted that a receipt given without being stamped may. only be
stamped after execution under penalty.

(a) Nature of payment liable to Conditions under which no

N50.oo Stamp Duty Duty is payable.
(i) Receipts given for payment for } If the amount is N1,000 or
goods supplied or services over a N50.00 stamp is required
rendered. in respect of each signature
acknowledging an amount

. '(ii) Refunds of amount deposited in} if the amount is N1000 or

the Treasury, unless the receipts over a N50.00 stamp is required
such payments are exempted in respect of each signature
Under Table (b) acknowledging an amount

liable to Stamp Duty

(iii) Fees drawn by normal
(Where the arrangement
salaries,
voucher makes such
e.g. Language Examiners, etc.
action Possible, amount
(iv)Gratuities for passing
payable to the same
Lenguage
person may be
Examinations.
bracketed together and
(v) Composite vouchers for
be Receipted by one
payment
signature).
of several separate amounts.
(b) Exempt from Stamp Duty Under all Conditions
(i) Payments for goods supplied or services rendered if the
amount is under N1,000.00
(ti) Advances of salary
(jii}Sakarie1, duty pay, seniority pay
(ill) Duty tour, traveling and transport
Allowances
(v) Wages
47
625.

Federal Government Financial Regulations

Chapter 6

(vi) Refund of out-of-pocket expenses incurred and paid by

officers in the course of their duties
(vii) Pensions, Gratuities, Compassionate Allowances
(viii) Repayments of prisoners' property and sums deposited in
the Treasury under the provisions of the Mineral Act.
(ix) Refunds of over payrnents to Government
(x) Customs drawbacks
(xi) Customs duties refunded upon certificate of over-entry or
upon re-importation certificates
(xii) Receipts given by officers on behalf of Government in their
official capacity.
(xiii) Imprest
(xiv) Advances (other than advances of Salary) where the officer
receives.

(xv) Receipts given by accused person for money taken from him on arrest,
(xvi) Duplicate receipt required for payment of several amounts.
621.Where banking facilities are available, all payments to the Payments by
cheque.
pubiic other than firms covered under FR 514 must be made by
cheque crossed "Account Payee only".
622. Immediately after payment is made, the paying officer shall "PAID"
Stamps,
stamp the original voucher and all copies, all invoices warrant or
other supporting documents "PAID".
.' 623. Where a payment voucher is presented at a Sub-Treasury or Cash or
Cash Officer for the purpose of obtaining cash for payment to be cheques order
forms.
made else where, as in the case of drawing. cash for the payment
of salaries, wages, etc. It shall be accompanied by a cheque/cash
order form singed by the officer authorising the voucher, and
bearing the signature of the officer authorised to receive the
cheque/cash. A separate cheque/cash order form is required for
each voucher. At the
48
Federal Government Financial Regulations
Chapter 6

end of payment, the officer authorised to receive

cheque/cash receipt the form which should be retained by
the Sub-Accounting Officer as a temporary voucher until
the payment Voucher is returned duly receipted by the
payee, whereupon the cheque/cash order form shall be
released to the authorised officer. On no account should a
cheque/cash order form be released until the receipted
voucher is returned to the Sub-Accounting Officer except
as provided in Regulation 622.

624. Vouchers withdrawn against cheque/cash order Payment

to be
forms must be returned to the Sub-Treasury or Cash effected
within
Officer within seven days. If payment cannot be effected seven
days.
within that period, the cash should be paid into the Sub-
treasury or Cash Office along with the un receipted
payment voucher. A Treasury Receipt shall be issued for
the amount of cash returned and the cheque/cash order
form released. Particulars of the Treasury Receipt shall
be endorsed on the un receipted voucher as evidence
that the amount has been refunded.

625. Advances recovered or any other sums recoverable Deductions on

payment
from payments due must be inserted in the payments vouchers.
voucher, the gross amount being shown as debit in the
cash book and necessary credit entries as receipts in
respect of the deductions. The credit entries shall be
supported by receipt vouchers: Treasury Form 15).

626. Payment may be made outside Nigeria under Payments

outside
situation encountered below: Nigeria

49
Federal Government Financial Regulation
Chapter 6

(a) Nature a/Payment liable to Conditions under which

N50.oo Stamp Duty no
Duty is payable.

}
(i) Receipts given for payment If the amount is N1,000 or
for goods supplied or services over a N50.oo stamp is required
rendered. in respect of each signature
acknowledging an amount
ii) Refunds of amount deposited
in the Treasury, unless the
receipts such payments are
} if the amount is N1,000 or
over a N50.00 stamp is required
in respect of each signature
exempted
Under Table (b) acknowledging an amount

(iii} Fees drawn by normal salaries, Liable to Stamp Duty

e.g, Language Examiners, etc. (Where the arrangement
(iv) Gratuities for passing Language voucher makes such action
Examinations. Possible, amount payable to

(v) Composite vouchers for payment the same person may be

of several separate amounts. bracketed together and be
Receipted by one signature).
(6) Exempt from Stamp Duty Under all Conditions
(i) Payments for goods supplied or services rendered if the amount is under
N1,000.00
(ii) Advances of salary
(iii) Salaries, duty pay, seniority pay
(iv) Duty tour, traveling and transport Allowances
(v) Wages
(YI) Refund of out-of-pocket expenses incurred and paid by officers in the
course of their duties
(vii) Pensions, Gratuities, Compassionate Allowances
(viii) .Repayments of prisoners' property and sums deposited in the Treasury
under the provisions of the Mineral Act.
(ix) Refunds of overpayments to Government
(x) Customs drawbacks

50
Chapter 6 Federal Government Financial Regulations

(xi) Customs duties refunded upon certificate of over-entry or

upon re-importation certificates
(xii) Receipts given by officers on behalf of Government in
their official capacity.
(xiii) Imprest
(a) The regular expenditure of Overseas Missions is controlled by
A.I.Es issued by the Ministry of Foreign Affairs. In addition, the
Nigerian Missions abroad are authorised to make payments-to
Nigerian students.
(b) Nigerian Missions Overseas may make payments to Ministers
and Government Officials on official overseas tours only on the
authority of a specific letter of authority or A.l.E.
(c) Any other payment shall be effected through the Federal
Ministry of Finance (Foreign Exchange Department). Requests for
such payments should be submitted to the Federal Ministry of
Finance (Foreign Exchange Department) in a letter form and
should contain all relevant information including the name and the
address of payee, amount, description of the payment,
classification and the authority and shall be supported with copies
of the relevant invoice, documents, etc.
(d) Settlement of inter-territorial accounts with other
. Administrations shall be effected through the Central Bank of
Nigeria or as directed by the Accountant-General.
Register of
627. (i) A Sub-Accounting Officer who is releasing a payment outsanding
voucher in place of cash/cheque order form shall maintain a payment
Vouchers.
register of outstanding voucher TF 73 in respect of the payment
voucher he has released for payment outside his office. The specimen
of the register is presented;

51
Chapter 6 Federal Government Financial Regulations

(1)
I
(2) (3)
(4) (5) (6)
DDepartmenta Payee I Amounl
Officer Officer Date
p. ,N:k authorizing signing Cheque Order
v No I Voucher Cheque Form collected

I
initial» and Order from Sub-
. dale Form Treasury or
ad dale Cash Officer

1
(ii) The above specimen Register provides minimum requirements
and may be elaborated to meet Departmental needs. The
authorising officer shall ensure that the Register, with the first three
columns completed by the officer who prepared the voucher, is
produced to him each time he is asked to sign a voucher and/or
Cheque1Cash Order Form. The Authorising Officer shall then
complete columns 4 and 5. He will complete column 6 when the
voucher clerk produces the Cheque/Cash Order Forms retrieved
from the Sub-Treasury or paying Cash Office. The authorising
officer shall ensure that the Register is produced for his inspection
at least once a week. Gaps in column 6 will be followed up as
to why any voucher is still outstanding and if payment cannot be
made the cash must be immediately refunded to the Sub-Treasury
or Cash Office from which it was drawn, (see Regulation 622).
Officer
628. Officers authorised to draw cash/cheques on a strength of Dirawing
Cheque Order From should not be below the rank of Accountant II cash/cheques.
or Higher Executive Officer (Accounts).
629. If a voucher is outstanding the following steps should be taken Outstand-
ing Vouchers:
to secure its return. Returned to
paying
(a) Not later than seven days after payment, the paying Sub- officers.
Accounting Officer shall apply in writing to the Departmental Officer
responsible, requesting the immediate return of the receipted
voucher, or the unreceipted voucher and equivalent cash as the
case may be. .
(b) Not later than seven days after issue of the first written
application, the paying Sub-Accounting Officer shall again apply in
writing to the Departmental Officer for the return of the outstanding
voucher, with a copy to the Accounting Officer concerned.
(c) If the voucher is still outstanding seven days after issue of the
second written application, the paying Sub-Accounting Officer will
notify the Accounting Officer who will immediately inform the

52
Chapter 6 Federal Government Financial Regulations

Accountant-General. The Departmental Officer who withdrew

the voucher shall be held responsible for the amount on the
outstanding Voucher.
630. If a payment voucher is reported lost, prompt investigation Lost payment
Voucher
shall be made. It must be established immediately whether Action to be
payment has been made or whether the cash drawn is still on taken
hand. If a loss or fraud has occurred, action will be taken in
accordance with FR. Chapter 25. Where the Accounting Officer
is satisfied that no loss or fraud has taken place he will submit a
report On the circumstances of the loss of the voucher to the
Accountant -General, The report will be accompanied by a copy
of the voucher with the following certificate thereon signed by
the authorising officer:
I am the officer
*(a) who signed the original voucher
*(b) now controlling the vote
and I certify that to the best of my-knowledge and belief this is
the true copy of the original voucher and that no fraud has been
perpetrated.
The Accountant-General will consider the circumstances of the
case and on behalf of the Minister of Finance, rule whether the
copy voucher is admissible to support the accounts.
*Whichever is inapplicable to be deleted.
631. Violation of this Provision shall attract sanctions as Commenceme
nt of e-
provided for in this FR. payment
policy.

632. The use of cheques and cash for payment is hereby Prohibition of
prohibited except as provided in 631. Violation of this provision use of
cash/cheque
shall attract sanctions as provided for in this FR. - for payment.
633. Irrespective of Provisions io these regulations on cash and Honoura-
cheque operations, no cash or cheque operation should be ble Mlniter’s
Approval.
conducted unless 'approval has been granted by the Honourable
Minister of Finance on the recommendation of the Accountant-
General.

53
Chapter 7 Federal Government Financial Regulations

CHAPTER 7
BANK ACCOUNTS AND CHEQUES
701. (I) 'No official bank account shall be opened unless authorised Authority for
by the Accountant-General. Each approved account shall be opening bank
maintained under an official designation. account.

(ii) Each establishment shall be allowed to operate only three (3)

bank accounts as follows:
(a) Salary Account;
(b) Overhead Cost Account; and
(c) Revenue Account.
No other bank account shall be allowed without the express approval of
the Accountant-General.
(iii) No ministry shall be allowed to operate any bank accounts in the
outstation office without approval of the Accountant-General.
[iv) No multiplicity of bank accounts shall be allowed beyond the
three account listed above. .
(v) Every organisation shall submit a return of their bank accounts
half yearly to the Accountant-General giving details of all bank
accounts maintained, the name of the bank, account number,
designation and branch, name and rank of the signatories to the
account.
702. All Capital Accounts shall be maintained at the Central Bank of Capital
Account
Nigeria or any other Banks as may be designated by the government
of the federation and authorised by the Accountant-General.
703. (i) Every cheque leaf shall be crossed and stamped with the Cheques.
correct account number.
(ii) The designation of the account shall be stamped at the bottom of
the cheque below the space provided for signatories to the account.
(iii) The name of the payee shall be written in full and the use of
abbreviation shall not be allowed, ..

54
Chapter 7 Federal Government Financial Regulations

704. Federal Government bank accounts in Nigeria shall Federal

Government
be maintained at the Central Bank or Nigeria; or such Bank
other banks as may be authorised by. the Accountant Accounts

General.
705. (i) All Accounting Officers shall furnish the details of Authorised
signatorles
commercial banks being used with certified specimen and specimen
signatures of the officers authorised to sign cheques signatures.
Commercial.
drawn on official accounts he shall advise on any bank.
subsequent changes in signatories. Notification to the
bank of any changes in respect of officers authorised to
sign cheques on an account must be signed by one of the
current signatories to .the account and counter-signed
personally by the Accounting Officer. Delegation of this
authority shall not be allowed.
(ii) Prompt notification should be given when an officer's'
authority to sign is cancelled.
(iii) A copy of every notification concerning a change in
authorised signatures shall be sent to the Accountant-
General. All notifications shall be forwarded under
confidential cover and shall be accompanied by certified
specimen signatures of the new signatory or signatories.
706. (i) In the case of an account maintained with the Authorised
signatories
Central Bank of Nigeria, the Accountant-General shall and specimen
countersign the special form provided for specimen signatures:
Central
signature. bank.

(ii) Where accounts are maintained at the Central Bank

the special form provided for change of signatory shall be
used.
Signing of
707. Signatories to an official bank account shall be cheques/bank
categorized into A & B, with the officers operating the mandate.
accounts in category A, while the officers in category B
shall be the counter-signatories. No signatory shall be
below the Rank of Accountant I or designated officer of
equivalent rank. On no account should a cheque/bank
mandate be signed by signatories belonging to one
category.
708. On no account should payment be made for services Making of
payments
not yet performed or for goods not yet supplied. .
709. The Accountant-General and the Auditor-General or Right of
their representatives shall have the right of access to access 10
bank
records of all bank accounts of all ministries, extra- accounts
ministerial offices and other arms

55
Chapter 7 Federal Government Financial Regulations

of government and are entitled to any information they may require in

connection with such accounts.
710. No government bank account shall be overdrawn, or any temporary Overdrafts.
advance obtained from a bank. In the event of an account being
overdrawn, the officer responsible shall be made to refund any bank
charges incurred thereon.
711. (i) Idle funds in the accounts of missions abroad may be invested in short Idle
termfunds is
deposits but with the prior approval of the Accountant- General Mission.
abroad.
(II) Where such idle funds are invested, the accrued interests received
'thereof, shall be classified to the appropriate revenue head and sub-
head and remitted to the Treasury.
(iii) Where the provisions of FR. 711(i) and (ii) above apply, proper
investment records shall be maintained by the mission concerned. The
Accountant-General and Auditor-General shall be informed when the
bank deposit or the investment is made,
712. The capital and recurrent Accounts of all Federal ministries/extra
ministerial offices and other arms of government shell be funded as
follows: Funding of
ministries
(a) Warrant and ALE. from Budget Office: On release of quarterly accounts.
warrants by the Budget office, the Accountant-General shall issue advice
to the Central Bank to 'credit the bank accounts of ministries/extra-
ministerial offices and other arms of government.
(b) On release of any supplementary general warrant of recurrent
expenditure, the receiving ministry/extra-ministerial office and other arms
of government is similarly funded as in (0) above.
(c) Any ALE. issued by the Budget Office to any ministry, extra- ministerial
offices and other arms of government on votes controlled by the Budget
Office shall be supported with cash backing from the Accountant-General.
ALE will be issued by the Budget Office in not less than four copies.
Original and Duplicate copies shall be forwarded to the receiving
ministry/extra-ministerial office and other arms of government, the
triplicate copy to the Accountant-General and the quadruplicate copy
retained for record purpose.

56
Chapter 7 Federal Government Financial Regulation

(d) The despatch of the AI.E.s by Budget Office to the Accountant-

General and the ministries /extra-ministerial offices and other arms
of government shall be done simultaneously. The Accountant-
General on receipt of the AlE's shall immediately issue payment
advice to Central Bank of Nigeria with a copy endorsed to the
receiving ministry/extra-ministerial offices and other arms of
government.

(e) The cash funding will be classified to the Cash Transfer Account
of the Funds Department in the 2000 series. For example, if
Accountant-General is funding the Federal Ministry of Education.
he will advise the Funds Department to classify the debit to Head
2042 and this will be reciprocated by the receiving Ministry on
receipt of Central Bank of Nigeria Credit advice in classifying its
receipt .voucher
, to Head 2042.

713. Personal money shall in no circumstances be- paid into a Public.and

personal
government bank account, nor shall any public money be paid into a money to be
private bank account. An officer who pays public money into a kept separate
private account is deemed to have done so with fraudulent intention.

714. Where a Bank account is kept, only sufficient cash to meet Payments by
cheques.
small payments shall be allowed while all payments should be made
by cheques. On no account shall contract payments be made by cash.
715. Sub-Accounting Officers must ensure that all sums paid direct into Sums paid
their bank accounts are brought to account in their cash books promptly. into Bank.

716. All officers authorised to keep bank accounts must compare on· Reconciliation
weekly basis, and at the close of each month, the entries appearing in of bank
the bank statements with those in their cash books and effect early account with
clearance of outstanding items (see Regulation 807). At the end of cash book.
the month, a bank statement signed by the manager of the bank. Shall
be submitted with the monthly transcript and accompanied with a
reconciliation statement signed by the Sub-Accounting Officer (see
Regulation 806).

717. Sub-Accounting Officers shall maintain a cheque summary Cheque

register in addition to a cash book. All daily entries in the bank summary
account e.g. cheques drawn, debit and credit advices, etc shall be register.
recorded in the cheque summary register by an officer other than

57
Chapter 7
Federal Government Financial Regulations

the cashier. The balances as shown in the cheque

summary register will be reconciled with the bank balance
as shown in the cash book on a daily basis. The Director of
Finance and Accounts should ensure full compliance with
the provisions of this section.
Cheqe
718. Every request for official cheques books shall be s
signed by one of the authorised signatories to the account supply
or.
and countersigned by the Head of Accounts.
719. (i) A cheque received should be made payable to
"Federal Government of Nigeria. " A cheque may be Cbeques
Acceptan
accepted, however, if made payable in the official ce or.
designation of a government account If not already done,
all cheques should be crossed "Not Negotiable" and
"Account Payee Only" immediately on receipt. Sub-
Accounting Officers and Revenue Collectors shall first
satisfy themselves as to the identity and standing of the
drawer of the cheque and ensure before acceptance that: .
(a) The cheque is correctly dated (Le. not stale or
post-dated)
(b) The amounts in words and figures agree.
(c) The drawer's signature is appended.
(d) The cheque is not tom or mutilated
(e) Alterations of any kind are covered by the full signature
of the drawer.
(F) If drawn on a branch of a bank situated in a town other
than that at which the cheque will be paid in for collection,
the cheque must bear the endorsement "Commission to
Drawer's Account" with the full signature of the drawer
added thereto.
(g) On receipt from the Bank, all cheques should
immediately be stamped to show the full names of the
office operating the Bank Account.
(h) All cheques above N20, 000 must be properly confirmed
with the designated banks before acceptance. (ii) Dispoal
or
Cheques not complying with any of the above conditions cheque
s
shall not be accepted. receive
d.
720. (i) Cheques received shall be paid to the bank
account not later than the next business day after receipt.
However, if a Revenue Collector"or Sub Accounting Officer
receives a cheque liable to

58
Chapter 7 Federal Government Financial Regulations

Bank commission not endorsed in accordance with

regulation 719(j} and considers that it is not in the public
interest to return the cheque to the drawer for the
necessary endorsement to be made the following steps
shall be taken:
(0) Revenue Collector shall pay the cheque to Sub-
Accounting Officer to whom he normally accounts.
(b) Sub-Accounting officer shall remit the cheque
together with completed remittance voucher (Treasury
Form 18) to Sub- Treasury at the station on which the
cheque is drawn.
(c) Self-Accounting Ministries may remit cheques
between their own offices, where these exist.
(ii) Remittances of cheques must be dispatched by
courier- service in properly sealed envelopes. On no
account may cheques received by a Sub-Accounting
Officer be endorsed or assigned to a third party.
721. (i) The following guidelines shall apply in the Remittances
remittance of money to field officers in respect of or Money to
overhead costs: the Field
Officers
(a) Relevant original AIE should be forwarded to the
receiving branch office while copies of the AIE should be
forwarded to the Federal Pay Office (FPO) in respect of
the affected State and Sub-
Treasure of the Federation for record purpose.
(b) The remitting ministry/extra-ministerial office and
other arms of government should, through its Banker
transfer the equivalent amount on the AlE to the
receiving FPO. Bank Remittance Advice should be
forwarded to the receiving ministry/extra-ministerial office
and other arms of government, receiving FPO and the
Sub-Treasurer of the Federation.
(c) In view of the present electronic banking system,
the processing period of cash transfers in respect of
AlE's issued by ministries/extra rninisterial offices and
other arms of government in favour of state offices shall
not exceed Seven (7) working days. All Accounting
Officers, Directors of Finance and Accounts and
Federal Pay Officers shall ensure strict compliance with
this Regulation.

59
Chapter 7 Federal Government Financial Regulations

(d) In the event of any delay of cash remittance being

traced to any officer(s), such officer(s) shall be sanctioned
in accordance with chapter 31 of these Regulations.
(e) Where a delay in remittance involves any of the
Banks, such defaulting Bank shall be made to pay interest
at 3 per cent above the Minimum Rediscount Rate (MRR)
in addition to being blacklisted.
(ii.) The remitting ministry/extra-ministerial office and
other arms of government should prepare Monthly
Remittance Reconciliation Statement with the Original
copy sent to the Accountant-General while a copy is
forwarded to the Auditor- General.
722. (i) In order to ensure the prompt payment of salaries Salaries of
of all federal officers nationwide not later than 28th day of personal
in line
every month, all Accounting Officers shall forward to the Ministries/A
Accountant-General and the Budget Officer of the gencies
Federation on a quarterly basis, a schedule of monthly
remittances to the state offices and headquarters to
facilitate direct remittance of personnel emolument to the
federal pay officers through the Central Bank of Nigeria.
(ii) To facilitate the deadline prescribed above, all officers
charged with the responsibility of salary payment shall
prepare the salary vouchers and cheques in advance of the
dates the Central Bank of Nigeria is to credit their bank
accounts.
(iii) The Central Bank of Nigeria shall, on a monthly basis,
send Credit/Debit Advice to the headquarters of ministries
and agencies to facilitate the reconciliation of accounts.
Copies of such Credit/Debit Advice shall also be endorsed
to the Accountant-General.
723. (i) The monthly salaries of military and para-military Salaries of
personnel shall be paid through their bank accounts not Military and
later than 20th of each month. Para-Military
(ii) Pursuant to Section (i) above, the following actions personnel
shall be taken: (a) The Ministry of Defence shall submit to
the Budget Office and the Accountant-General on a
quarterly basis, the schedule of

60
Chapter 7 Federal Government Financial Regulations

monthly remittances due to each of the three (3)

services. The schedule must include additional
information such as particulars of banks and account
numbers through which payments are to be made.
(b) The Budget Office shall issue quarterly warrants
based on the submission of the Ministry of Defence as
per (a) above.
(c) On receipt of monthly warrants the Accountant-
General. Shall issue mandate for cash backing -o the
Central Bank of Nigeria not later than the 10th day of
each month.
(d) The Central Bank of Nigeria shall ensure that the bank
accounts as listed in the cash backing mandates are
credited not later than the . 13th day of each month. It
shall also send, on a monthly basis, Credit/Debit Advice
to the Ministry of Defence for the purpose of
reconciliation of accounts.
724. (i) Cheques drawn on banks outside Nigeria may Cheques
only be accepted with the approval of the Accountant- drawn on
General. banks outside
(ii) Self-Accounting ministries/extra-ministerial Nigeria.
offices and other arms of government will remit all
foreign cheques to the Central Bank for negotiation not
later than the following working day.
(iii) Except as in (it) above, all foreign cheques
shall be tendered or remitted to the Sub-Treasurer of the
Federation, Abuja not later than the following working
day.
(iv) The Sub-Treasurer of the Federation shall remit
all foreign cheques received to the Central Bank for
negotiation.
M The same treatment as in (i) to (iv) above, shall
be given to any foreign currencies received. .
(vi) Under no circumstances shall a Nigerian Mission
abroad receive foreign currencies which are not
acceptable in the host country.
725. Arrangements for the operation of bank accounts by Banking
Nigerian Missions Overseas shall be made between the Arrangement
Mission, the Ministry of Foreign Affairs and the for Missions
Accountant-General, provided that a separate bank Overseas.
account shall be maintained.

61
Chapter 7 Federal Government Financial Regulations

726. Post-dated cheques shall not be accepted without the Post-dated

prior authority of the Accountant -General, cheques.
727. Bills of Exchange and Promissory Notes shall not be Bills of
accepted without the specific approval of the Accountant- Exchan
General. ge, etc,
728. Cheques shall not bP- accepted if there is any doubt as Bank
to the standing of the drawer, or suspicion that the cheques Guarantee.
might not be honoured. Accounting Officers should arrange
wherever possible for bank guarantees to be furnished, from
any of the banks officially listed by the Federal Ministry of
Finance for that purpose. Federal
729. Under no circumstances shall personal cheques Personal
be exchanged for cash from any government funds. cheques.

730. (0 When a cheque which has been credited to Disbonoured

Cheques:
Revenue (or a Below-the-Line account) is returned
Revenue/Below
dishonoured by the bank the amount shall be debited to the -the-Line
Revenue Head and Sub-Head (or Below-the-Line account)
accounts.
originally credited. The Sub-Accounting Officer shall
immediately request the officer who accepted the cheque to
obtain reimbursement from the drawer (see also regulation

732). It shall be the ultimate responsibility of the

Accounting Officer concerned to ensure that these amounts
are recovered, instituting legal action if necessary.
Dishonoured revenue cheques shall be reported as arrears
of revenue, as applicable, in accordance with regulation
226(i).

(F) Any revenue paid to bank which does not appear

in the bank statement after a reasonable period shall be
investigated and a written reply for its non appearance
shall be obtained from the bank and necessary
reconciliations effected. r
(iii) No Treasury receipt shall be issued. until all Responsibility
In a case of
cheques· received are cleared by the banle negligence
731. An officer accepting a cheque which is
subsequently dishonoured shall be surcharged for the full Dlshonoured
cheques bank
amount, if the provisions Of Regulation 719 were advice.
negligently disregarded. I

732. (i) Bank debits in respect of dishonoured

cheques shall be cleared (in accordance with Regulation
130) or refunded by the
62
Chapter 7 Federal Government Financial Regulations

drawer not later than the next business day after receipt
of the dishonoured cheque from the bank.
(it) Under no circumstances may a dishonoured cheque
be held as cash.

733. (0 A departmental dishonoured cheques Dishonoured

cheques
register shall be mcintained and particulars of all register.
dishonoured cheques returned by the bank shall be
entered therein on receipt of the dishonoured cheques
(see Appendix II).
(ii) The register shall be checked monthly by the
Head of accounts to ensure that clearances are pursued
and recoveries effected.
734. (i) No government organisation or agency -shall Bank charges.
place government funds in any commercial Bank that
will charge any commission on transactions.
(ii) All Sub-Accounting Officers shall ensure that
monthly statements of bank accounts are obtained
regularly and to confirm that no commission on turnover
(COT) is being charged.
735. Officers incurring unauthorised commission Un-authorised
charges on cheques shall be liable to surcharge of Commissions.

the amount involved.

736. (i) All unused cheque books must be kept in Care of
the strong room or safe under the control of the officer cheque books.

who keeps the bank account. Cheque books in use must

be kept under lock and key when not in use and at the
close of business each day.
(ii) Officers authorised to operate bank accounts are
responsible for ensuring that no cheque leaf is extracted
from a cheque book for fraudulent purposes.
737. (i) When a cheque is defaced or mutilated, it
must be cancelled, and affixed to the stub and retained Cancelled
cheques,
in the cheque book. The designated banks shall be
informed promptly in writing about the particulars of the
cancelled cheques.
(ii) A cancelled cheque register shall be maintained
to record the particulars of all cancelled cheques.

-
63
Chapter 7 Federal Government Financial Regulations

738. When money is paid to the bank, the bank paying-in-slip Bank Tellers.
(Bank Tellers) and the duplicate (and triplicate when used) must be
specific as to cheques, notes and coins. The duplicate copy must be
examined to see that it bears an acknowledgment of receipt by the
bank and that the specification has neither been altered, added to, nor
substituted after the lodgement. The correct account number shall be
stamped at the top of the teller or paying-in-slip.

739. Idle funds in the Bank Accounts of Ministries, Departments and Investment of Idle Funds.
Agencies shall only be invested in Treasury Bills in accordance with extant
circulars.

64
Chapter 8 Federal Government Financial Regulations

CHAPTER 8
CASH BOOK AND MONTHLY ACCOUNTS
801. A Sub-Accounting Officer as defined by FR 115 is Keeping of
required to keep a Treasury Cash Book No.153A(see Cash Book
Appendix 9) or a cash book in such form as may be approved and Other
by the Accountant-General, in consultation with the Auditor Books.
General. He shall keep such other books of accounts as may
be prescribed,
802. A Sub-Accounting Officer shall enter promptly into Posting of
the cash book all sums of money received by him or paid by vouchers into
him as a public officer, supporting such entries by a receipt or Cash Book.
payment voucher on the prescribed form. Receipt and
payment vouchers shall be numbered consecutively, from
NO.1 each month in the order in which the amounts are
received or paid, and will be entered into the cash book
accordingly.
803. Revenue Expenditure, and Below-the-line vouchers Submission of
will be submitted to Sub-Accounting Officers in duplicate, vouchers.
except as May be otherwise directed from time to time by the
Accountant- General. The terms "Revenue" and "Expenditure"
refer to receipts and payments, respectively under Heads
appearing in the recurrent and capital Estimates while Below-
the-line refers to receipts and payments for services that are
not specified in the approved Annual Budget estimates.
804. The cash book shall be ruled off and balanced daily Balancing of
by the cashier who will enter the cash specifications of the Cash Book.
balance in hand in the cash book. The Sub-Accounting Officer
will check the cash against the specification and will initial the
cash book. Cheques held as cash at the close of business will
be paid to the bank or otherwise cleared on the next business
day. In no circumstances may a cheque which has been
presented to the bank and returned unpaid be held as cash.
The procedure for dealing with dishonoured or unpaid
cheques is laid down in Chapter 7 of these Regulations.
805. The cash book shall be signed at the end of each Balance
month by the Sub Accounting Officer whose signature will be Statement.
taken as certifying the correctness of the entries and cash
balance. The cash book will be supported by a balance
statement as shown below:

65
Chapte8 Federal Government Financial
Regulations

Opening balance (i .e. the closing balance of the previous

month)
•
NK

Add: Total receipts for the month

Deduct: Total payments for the
month
Closing Balance

Signature of Sub-Accounting Officer

806. Where a bank account is maintained, a bank Bank
reconciliation statement and certified bank statement as at the Reconciliation
last business day of the month shall be attached to the cash
book. Bank reconciliation statements will be prepared as
follows, individual items being specified, to explain any
variation from the balance shown in the cash book.
N

Cash book balance as at (date ......... )

Add cheques issued but not presented to bank
Add Receipts (credits) in bank not in cash
book
Deduct Payments (debits) in bank not in
cash book Deduct Receipts (credits) in cash
book not in bank
Bank Balance as at (date )
............................................................................
Signature of Sub-Accounting Officer
807. Sub-Accounting Officers will ensure that all outstanding Prompt
clearance of
items in the Bank Reconciliation Statement are cleared
items
expeditiously. In this regard: outstanding in
bank
(0) Unpresented cheques 'which become stale after 6
reconciliation.
months should be written back in the Cash Book after written
confirmation of non-payment from the bank.
66
Chapte8 Federal Government Financial Regulations

(b) Payments (debits) in Bank not in cashbook should

be thoroughly investigated and brought into cashbook at
the earliest possible time.
(e) Prompt action should always be taken to obtain
bank advices to confirm the various entries in the bank
statement as the effectiveness of the Bank
Reconciliation Statement lies in the prompt clearance of
outstanding items.
(d) Schedules which usually support Bank
Reconciliation Statements should be sufficiently
informative to facilitate effective clearance action.
808 (i) Sub-Accounting Officers shall submit their Submission
accounts by the fourteenth day of the following month or monthly,
within such other period as may be prescribed by the accounts.
Accountant-General. Sub- Accounting Officers at the
Nigerian Overseas Missions shall also ensure the
dispatch of their accounts by the fourteenth day of the
following month either by diplomatic bag or courier
service.
(ii) AII Accounting Officers shall ensure strict
compliance with the provision of sub-section (0 above.
809. The Monthly Consolidated Account otherwise Monthly
known as ''Transcripts'' will consist of: Consolidated
Accounts
(i) (a) Original cash book folios arranged in strict (Transcripts).
date and numerical order, with cash specification on the
last page.
(b) Original and duplicate receipt and payment
vouchers in respect of transactions carried out on behalf
of other ministries/agencies (with additional copies
where prescribed).
(c) Balance Statement.
(ii) Bank Reconciliation Statement duly supported
with Certified Bank Statements.
810. In the event of all vouchers not being available Voucher
to accompany the account, a list of outstanding substitute.
vouchers (Treasury Form 34) shall be forwarded and
voucher substitute (Treasury Form 72) in (duplicate)
inserted. Vouchers substitutes will show month and year
of account and will also contain payment voucher
number, classification, amount paid and sufficient details
to permit it identification of the transaction.

67
Chapte8 Federal Government Financial Regulation

8ll. (i) Sub-Accounting Officer shall maintain a register of Register of

outstanding
outstanding vouchers (Treasury Form 73) which shall be marked vouchers.
off 11S they are received.
(ii) It is the personal responsibility of the Sub-Accounting
Officer to obtain acquittal for the payments out of public funds
and this responsibility exists until he has obtained the relevant
payment vouchers (See Regulation 621). Should he be unable
to obtain the return of all outstanding voucher, he shall take
action as laid down in Regulation 626. Accountants
, 812. The Head of Accounts of a self accounting unit will of self-
bring to account in his main and subsidiary ledgers all accounting
transactions conducted by his Sub-Accounting Officers and shall unit.
submit the consolidated account of the unit to the Accountant-
General as in Financial Regulation 808.

68
Chapter 9 Federal Government Financial Regulations

CHAPTER 9
ADJUSTMENTS

901. Adjustments are effected by means of Journal entries Adjustment

which enable transfers to be made from one account to Nature of.
another without actual receipt or payment of cash.
Examples of these are adjustments between expenditure
0T revenue sub-heads, correction of accounting errors
arising from misclassifications and the.
ultimate allocation of Un allocated Stores.
902. Types of adjustment vouchers shall include the Adjustment
Vouchers:
following: Types.
(a) Adjustment Voucher (TF23)
(b) Supplementary Journal Voucher
(SJV)
(c) Principal Journal Voucher (PJV)
903. (i) The Adjustment Voucher (TF 23) which is designed Adjustment
to adjust inter-ministerial transactions is mostly used in - Voucher
ministries, extra-ministerial offices and other arms of TF23
government.
(ii) Adjustments shall be submitted on Treasury Form 23 in
quadruplicate, or as otherwise directed. Two copies of the
voucher must be signed in full.
(iii) The ministry, extra-ministerial office or other arms of
government which is receiving the adjustment voucher shall stamp and
return one of the fully signed voucher as evidence of acceptance or
rejection.
904. (i) In addition to use of TF 23 in the foregoing section. Supplementary and
the SN and PJV are used in the Office of the Accountant- principal
General of the Federation (OAGF) for the Preparation of journal
Consolidated accounts, While SNs are used for all vouchers.
adjustments and transfers that are made before the "Below
the-line Statement" is extracted, -all subsequent transfers
and adjustments are effected by means of PNs .
. (ii) PN s shall be prepared for the following reasons:
(a) to correct misclassification of accounts detected by the
main accounts.
(b) to adjust the accounts e.g. when funds" rightfully
belonging to one state have been wrongly.credited.to
another.

69
Chapter 9
Federal Government Financial Regulations

(c) effect month-end transfer of accounts from Above-the-line

Accounts to Below-the-lineAccounts; and
(d) effect annual transfers.
(iii) The SJV s shall be prepared for two main reasons:
(a) to adjust differences between ministry transcript's figures
and those contained in the Bank Transfer Statements
prepared by the Sub- Treasurer of the Federation; and
(b) to re-classify accounts before the Trial Balance is
prepared.
905. Adjustment vouchers must clearly indicate the reason Informatio
for the adjustment, and must make full reference to the n
original debit or credit being adjusted, Le., name of Sub- on
Treasury or Cash Office, voucher number and month of vouchers
account and particulars of Treasury or Audit Query if
applicable .. A cross reference to the adjustment voucher
shall be endorsed upon the voucher on which the debit or
credit first originated.
906. Where adjustments affect expenditure sub-heads in a
current financial year, the amounts whether debit or credit
must be entered ill the vote book and tie relevant vouchers Vouchers
stamped accordingly before the officer controlling the vote to be
accepts. After inclusion in the Accountant- General's recorded
account, numbered copies of the vouchers shall be returned in vote
books
to the officer controlling the votes with the monthly advice
schedules.
907. Adjustments in which Unallocated Stores and
Workshops Accounts are credited must be embodied in the
relevant Material Expense Statement (M.E~S.). Vouchers
supporting adjustments between votes which are not to be
included in the M.E.S. must bear the signature of the Materi
engineer or officer actually in charge of the vote. al
Expen
908. Vouchers in respect of adjustments arising from ses
reconciliations should, wherever possible, accompany the statem
Reconciliation Statements. ents

Adjustme
nts
arising
70 from
reconcilia
tions
CHAPTER 10 Federal Government Financial Regulations

IMPREST
1001. The term "Imprest" is applicable to all sums Definition,
advanced to a public officer to meet expenditure under
current estimates, for which vouchers cannot
immediately be presented to a Sub- Accounting Officer
for payment.
1002. Imprests are issued by the Accountant-General of Imprest
the Federation and the Accounting Officers of Self- warrant
Accounting ministries/extra-ministerial offices and other
arms of government. The authority for issuing Imprests is
conveyed in the Annual General Imprest Warrant issued
by the ‘Minister of Finance to the Accountant-General
(see Appendix 5).
1003. (i) The General Imprest Warrant shall be issued by Warrant:
the Minister of Finance immediately after the enactment Authority for
of the Annual Appropriation Act. Issuance,

(ii) The Accountant-General will notify Accounting

Officers of the signing of the General Imprest Warrant by
the Minister of Finance. In accordance with the provision
of FR 1002, no imprest moneys may be issued until that
authority has been conveyed and received.
1004, (i) Imprests are of two types, namely: Types of
imprests
(a) Standing Imprests which may be replenished from
time to time during a financial year by the submission of
paid vouchers to Sub- Accounting Officers for
reimbursement.
(b) Special imprests which is granted for a particular
purpose and must be retired in full when the purpose has
been achieved.
(ii) On no account shall personal advance be used in
disguise of Special Imprest, in the procurement of stores
which is governed by the provision of chapter 23 of these
Regulations.
1005. Applications for imprests should be made to the Application
Accountant- General or in the case of a self-accounting for imprests
agency, to the Accounting Officer and should state the
amount and purpose for which it is required.

71
Chapter 10 Federal Government Financial Regulations

1006. Authorities for issue-and payments of mprests

issue shall be
effected on a Departmental Imprests Warrant (Treasury Form 9), and
with a copy sent to the Auditor-General. All imprests issued and recording
their retirement shall be recorded in a special imprest ledger. Issues imprest
shall be classified to "Imprests" General Ledger Account in the name
and designation of the Imprest Holder. The number of the Imprest
Warrant shall be recorded on all relevant vouchers.
1007. The procedure for operation of imprest shall be as Procedure for
operation of
follows:
Imprest
(a) Every imprest holder will keep a cash book and will
-.
1010. (1) To obtain reimbursement of amounts paid from an imprest,
the holder shall submit the properly completed and receipted payment
vouchers for the amount expended to the Sub-Accounting Officer who
issued the imprest. The vouchers shall be classified direct to the
expenditure - heads concerned and not to "Imprest". The reimbursement
must not exceed the amount of the expenditure vouchers
submitted. Replenishment of amount paid from imprest will be effected
at least once a month.
(ii) Pursuant I to sub-section (i) above, it shall be the direct
responsibility of the Director of Finance and Accounts or the Head
of Accounts, as the case may be, to ensure that reimbursement
payment vouchers are classified to the ministry's Heads and Sub-
Head of Accounts-and not to the imprest control account of the
Accountant- General.
1011. (i) All standing imprests must be retired on or before the 31st
December of the financial year in which they are issued while Special Retirement of
Imprests shall be retired immediately the reasons for which they were imprest
granted cease to exist. Retirement will be effected by the production of
vouchers and/or cash for the full amount of the imprest.
(ii) If an imprest is retired at a station other than that in which the
warrant is drawn, the officer to whom the imprest was issued
must immediately notify his ministry or department and the Sub-
Accounting Officer who issued the imprest, stating the number of
the warrant and date, number and amount of relevant receipt
voucher, It is the responsibility of the Sub-Accounting Officer who
- issued the imprest to verify the receipt voucher particulars.

72
Chapte10 Federal Government Financial Regulations

(iii) All Self-Accounting ministries/extra-ministries offices and

other arms of government shall submit to the Accountant-
General of the Federation within twenty-one days of the end of
the financial year a return showing details of imprests issued and
particulars of the vouchers (receipts or adjustments) by which
the imprests were retired. .
1012. Sub-Accounting Officers and Imprest Holders are required Imprest
to see that all imprests are retired in accordance with Regulation accounted for
10 11 at the end or
(i), Suitable arrangements should be made to ensure that all financial year.
vouchers submitted for reimbursement are passed before the
end of the financial year. However, if in special circumstances
completed vouchers cannot be submitted in time, the Imprest
Holder will pay his cash balance to the Sub-Accounting Officer
on or before 31st December of the financial year and will forward
the vouchers when completed to the Accountant-General or
Accounting Officer who will include them by journal entry in that
year's accounts. Should repayment not be made in full, any
shortage will be charged to an advance account in the name of
the Imprest Holder who will be personally responsible for a all
receipts and payments. (see specimen at appendix 10) This
applies also to imprests for telegrams and postage.
(b) All imprest payments shall be supported by Sub Receipts
(Treasury Form 10).
(c) Vouchers should be classified to the Heads and Sub-heads
of the approved Estimates and the imprest holder will retain a
copy of each voucher.
(d) Entries should be made in the cash book on the day they
occur and will show particulars of each receipt or payment.
(e) The cash book shall be balanced regularly, ruled off, and the
cash on hand regularly checked by a senior officer, who will
certify the cash book accordir1gly. Accounting Officers shall
issue instructions concerning the frequency of the check. having
due regard to the size of the imprest and the number of
payments made,
if) The cash in bank as shown by the cash book will be regularly
reconciled with the bank statement, "and the Reconciliation
Statements duly certified by a senior officer.
73
Chapte10 Federal Government Financial Regulations

(g) A record shall be kept of vouchers which have been

submitted for reimbursement and reimbursed moneys
brought to account immediately they are received. •

(h) Imprest cash shall be kept separate from other moneys

at all times.
(i) The provision of Regulations 1103 or 1104 as
appropriate will apply with regard to the custody of imprest
cash.
(} ) The duty of maintaining the imprest cash and cash book
shall not be delegated to an officer on a salary grade level
lower than Assistant Executive Officer (Accounts). The
officer must also be conversant with the bookkeeping lmprest
procedure for posting and balancing of the cash book (see Holders'
Respons
Append ix 10 for specimen cash book rulings). ibilities
1008. Imprest holders must duly observe all regulations
regarding the control of expenditure and the disbursement
of public money and are responsible for the correctness of
vouchers signed by them (see Regulation 410). They are
also responsible for ensuring the early submission of paid
vouchers for reimbursement. The imprest may be used only Imprest
Holder
for the purpose for wllich it is issued and Imprest holders Bank
shall not use other public funds for imprest purposes. Account.
1009. Where an imprest is granted, the imprest holder must Inspectio
n of
open a bank account in his official designation (see Chapter Imprest
7), unless authority is given to the contrary by the Accounts
,
Accountant-General.
1013. The accounts of Imprest Holders are subject to Limit of
inspection by the Accountant-General and the Auditor- Reimbur
sable
General. Imprest,

1014. (1) The Iimit of reimbursable standing Imprest shall be

as. follows:
Honourable Minister
Permanent Secretary and Director-General.. N 300,00
200,00
Directors I Head of Department
Head of Formation in each state and any 100,00

Other Imprest Holder.. ……………………………60,000

(ii) The frequency of obtaining reimbursement of any
standing imprest shall be limited to once in a quarter, but
where the need arises, shouId not be more than twice in the
quarter.
74
Chapter Federal Government Financial Regulations
11

CHAPTER 11
CUSTODY OF PUBLIC MONEYS, STAMPS,
SECURITY BOOKS AND DOCUMENTS
1101. The fullest possible use shall be made of banking Use of
Banks,
facilities and all cash in excess of daily requirements shall
be paid into the bank account immediately.
1102. In all offices where cash or stocks of stamps or Strong-
receipt and licence books beyond immediate room
and
requirements are maintained, there must be a strongroom reserve
or reserve cash safe(s) for the custody of such cash and 58fe:
Double
stocks, secured L possible by not less than two locks, the leeks
required
key to one being held by the cashier and the key to the •.
other by a more senior official than the cashier. Where
existing safes have only one lock, steps should be taken
to provide for a second lock either by having locking bars
fitted or the safe exchanged for one with double locks.
1103. In all offices having cash transactions, a safe must
be provided for the safe custody of the daily working Safe
balance of cash, stocks of stamps and receipt and licence custody
or
'books during office hours. Such safes should be built in working
balance,
to the wall of the building or otherwise securely attached etc.
to the structure of the building.
1104. In cases where cash has to be transported from
one place to another e.g. cash collected by Revenue
Custod
Collector, cash for payments of salaries, wages, etc. the y of
officer responsible for the cash must be provided with an cash in
transit.
approved cash tank or box, government vehicle
and police escort.
11 OS. Strong-rooms shall be examined periodically to
ensure that no vents or openings exist through which any Periodic
of the contents could be extracted either by hand or by inspectto
n of
other means. Currency notes should be kept in boxes with strong-
room •.
lids and not let-loose on the shelves.
1106. (i) It is the duty of Accounting Officers to ensure
that their departmental officers who are required to hold Respo
public moneys, stamps, etc., are provided with proper nsibilit
safe custody facilities. y-.,
for
custody
(ii) Where safes, strong-rooms, cash tanks and boxes are of
to be procured, their specification must first be obtained public
money
from the Accountant-General before procurement.

75
Chapter 11 Federal Government Financial Regulations

1107. (i) Accounting Officers shall issue instructions Keys to

governing the security of keys to strong rooms, safes or strong
departmental cash tanks and boxes. All duplicate keys shall room, safes
be kept by the Accounting Officer. A Register shall be cash tanks:
maintained for all keys deposited and shall be checked custody of.
periodically to ensure accuracy of entries.
(ii) By arrangement with the Accountant-General, duplicate
keys of strong-room or safes situated outside Abuja may be
deposited with the Federal Pay Officer for custody. A receipt
will be obtained and kept by the key holder.
(iii) Regulations governing the safe custody of keys of
strong-rooms and safes held at overseas offices shall be
issued by the Ministry of Foreign Affairs.

1108. Where a safe is contained in a strong-room, one Separate key

officer should not hold the keys of both strong-room and holders for
safe. safe and
strong rooms,
1109. The holders of original keys of saves, must verify the
availability of the duplicate keys and if not available or Duplicate
untraceable, they must report to the Accounting Officer of keys: Lack of
their ministry or extra-ministerial office and other arms of
government and request that the locks be altered and new
keys provided.
1110. Officers holding the keys of strong-rooms, safes, cash Responsibility
tanks or cash boxes are personally responsible for their safe for custody of .
custody and collectively responsible for the contents. Except original keys.
when officially handed over to another officer, keys must not
leave their personal possession (see Regulation 1127). This
precaution is' not only to prevent their being stolen but also
to safeguard them from being copied or duplicated.
1111. The loss, of the keys of any strong-room, safe, cash
tank or box must be reported immediately to the Accounting Loss key;
Officer, giving a full explanation of the loss, with a copy to Action
the officer holding the duplicate key and a copy to the head required
of the key holder's department. The other key holders, if any,
must be informed immediately, and a tape should at once be
sealed across the door of the-safe, the time of doing so
being carefully noted. lf the safe contains cash, stamps,
securities, receipt or licence books, a police guard must be
placed over the safe or strong- room until it has been
opened and the contents removed. The duplicate

76
Chapter 11 Federal Government Financial Regulations

keys shall be obtained only to open the safe for the

verification and removal of the contents. The safe may
not there-after be used until new locks are provided.
1112. The officer responsible for the loss of a key to a Responsibility
Government safe, is liable to be called upon to meet the for Ioss of
cost of altering the lock and the provision of new keys, if Keys
found negligent.
1113. In the event of a key holder having any suspicion Keys locks
that the keys or locks of a strong-room or safe in his suspected
charge have been .interfered with, he must. remove the interference
contents to another safe, report the circumstances as with.
directed in Regulation 1111, and ask
that immediate steps be taken to have the locks.

altered and new keys provided. Other key holders, if any,

must be notified immediately.

1114. Alterations to locks of safes and the provision of Alterations to

Locks.
new keys must be made by the Accounting Officer under
security conditions.
Annual
IllS. Annual returns in duplicate, of all Government Returns of
strong-rooms and safes will be rendered on the 31 st Safe
March by all ministries and extra-ministerial office and
other arms of government to the Accountant -General who
will have all particulars checked with his records and his
register amended where necessary. These returns
shall give full particulars of the safes and the disposition of
duplicate keys if not held by the Accountant-General.
Transfer of
1116. Any transfers of safes between stations, or from safes.
one department to another, must be notified at once to the
Accountant- General. The duplicate. key holders must
likewise be informed to enable them forward their keys
under confidential cover to another officer for safe custody
if necessary.
1117. Whenever locks to strong room or san: are changed Duplicate key
or where a safe has been condemned and destroyed, the holders to be
duplicate key holders shall be informed accordingly so informed of
that the old keys may be destroyed and written off his changes in
record. locks, etc.

1118. No strong-room or safe may be opened by a person Opening of

other than the authorised key holders, who must remain strong room:
key holders to
present while the strong-room or safe is open. Where be present.
there are two or more key holders, all must remain
present.
77
Federal Government-Financial Regulations

1119. Officers are prohibited front keeping private money or personalPrivate

effectsmoney
in
an official safe, etc. Any private money found in an official safe notshall
to be be
kept
credited to revenue. in official safe.

1120. Sub-Accounting Officers are personally responsible Security of

for ensuring that the balance of cash with the cashier is cash over
night.
tacked in a strong- room or safe at the close of business
daily. Where a-strong room or reserve-cash safe is
provided, on no account should cash be kept over- night in
the cashier's safe.
1121. Registers shall be kept in each strong-room or Safe contents
register.
reserve cash safe of all cash, stamps, receipt or licence
books and other articles deposited. The cash and stamps
register must show 'separately the various denominations.
Bags of coins and bundles 'of notes must be properly
labelled and denominations kept separate. All entries must
be signed by the authorised key holders, and in the case of
documents Rr other articles deposited for safe custody a
receipt should be given to the depositor (see Regulation
1126).
1122. Sub-Accounting Officers should check the Verification of
contents of the strong room or reserve cash safe at least contents of
once a month against the register and report discrepancies safes, etc.
if any. The register shall be signed by the key holders on ed
occasion (see Regulation 804).
1123. Bonds and Agreements particularly those which Custody of
safeguard the financial interest of government, should be Bonds and
kept in a strong- room or safe. Accounting Officers shall be agreements
held responsible if government suffers financially due to lack
of adequate precautions to safeguard such documents (see
Regulation 1130).
1124. When an officer holding a key of a strong-room or
reserve cash safe is temporarily absent, the key in his Temporary
charge should be handed over to the officer next in rank, transfer of
against the signature in ,the departmental key register. In key,
no circumstance may all the keys be held by one officer
(see Regulation 1125),
112S. In all eases where one key holder hands over to
another, temporarily or permanently, the contents of the Certificates In
strong-room or safe shall be checked and certificates handing and
inserted in the register. Any discrepancies must be reported taking over,
to the Accounting Officer.

78
Chapter 11 Federal Government Financial Regulations

1126. Documents or other. articles deposited for safe custody Release of

shall only be delivered on the demand of the depositing officer articles held
and on the production of the receipt issued when the deposit in safe
was made. The documents, shall be acknowledged by the custody.
receiver on the back of the. receipt which will then be pasted in
the register,
.
1127. The main stocks of postage stamps, postal orders, Main stock of
money orders, embossed envelopes, aerogramme, etc. will be postages
held in the joint custody of officers appointed by the stamps, etc.
Accounting Officer and Minister of Communications.
1128. Every office at which money or articles or documents of
value are received through the post must be provided with a Money
padlocked Post-Office Mail Bag in which all letters from th- received by
Post Office shall be delivered. The key of the padlock shall be post.
kept by the officer in charge of the office and the Mail Bag
opened in his presence.
1129. The officer to whom the responsibility for the opening of Registered
mails has been delegated shall keep a register of all inward letters:
and outward registered letters giving details of the contents of register.
the letters. Unregistered letters containing articles of value shall
also be entered in the register. All entries must be signed by
the officer-in- charge. In the case of outward registered letters,
the Post Office receipts shall be filed and numbered
consecutively and a'reference inserted in the register.
1130. The greatest care must be exercised at all times in the
Safe custody
care and safe custody of security documents and an officer
of security
having in his charge any on the under mentioned documents
books.
must ensure that they are locked overnight; in a safe, strong-
room or fireproof security cabinet, according to their importance,
and that adequate measures are taken to safeguard them
during the day. Unused or partly used forms in the following'
categories:
(a) All Receipt and Licence Books and Fixed Fee Tickets,
Entertainment Tax Tickets,
Cheque Books,
Local Purchase Order
Books,
Stores Requisition Books.
79
Chapter 11 Federal Government Financial Regulations

(b) Legal Documents:

Contracts,
Agreement,
Bonds,
Insurance Policies,
Share Certificates, Debentures and similar Securities,
Documents submitted for assessment and/or payment of Stamp
Duty,
Safe custody of security documents,
·1131. (1) Adequate precautions must be taken to protect the
following security documents against access by unauthorised
persons, and damage by fire:
Cash Books (including Revenue Collectors' Cash Books),
Principal
and other journals
Principal and Subsidiary Ledgers
Abstracts of Revenue and Expenditure
Loans Registers
Investment Registers
Records of Advances and Deposits
Paper Money Registers and Registered Letter Register Registers of
Safe and Keys
Store Ledger and Stock Books
Assets Register
Personal Emoluments Index and Record Sheets
Pension Registers
Used Receipt and Licence Books.

(it) The best protection facility for these documents is a strong-

room or safe. Where it is quite impossible to put them in one or
the other overnight, the best possible alternative measures must
be devised.
Retention of
1132. (i) Security books and documents and other accounting security
records shall be retained for the following periods after use (in documents
the case of books or registers the period counts from the date of and books.
the last entry after use.

80
Chapter 11 Federal Government Financial Regulations

made therein):
(a) Permanently:
Warrants issued by the Minister of Finance
Cash Books (other than Revenue Collectors')
Principal and other journals
Principal and Subsidiary Ledgers
Personal Emoluments Records (index) Sheets
Pensions Registers
Loans Registers
Investment Registers
Register of Safe and Keys
Assets Register.
(a) For ten years:
. Electronic and file records of all procurement proceedings made within each
financial year fro-n the date of award of each contract.
(b) For Seven years:
A15stracts of Revenue. and Expenditure
Revenue Collectors' Cash Book
Original Payment Vouchers
Original Receipt Vouchers
Paper Money Registers
Stores Ledgers and Stock Books.
(c) For Two Years:
Local Purchase Order Books/Job Orders
Receipts Booklet (see 1220)
Cheque book stubs until after the audit by Auditor-General.
(ii) Officers having in their custody any of the documents specified in (c)
and (c) above may destroy them at the end of the prescribed periods
provided they have been-audited by the Auditor-General.

81
Chapter 12 Federal Government Financial Regulations

CHAPTER 12

RECEIPTS AND LICENCE B00KS

1201. The Accountant-General is responsible for the control General
of Treasury Receipt Books (T.B.6) and Revenue Collectors' Control
Receipt Books (T.B.6A). Accounting Officers are responsible
for the control of Receipt and Licence Books and Fixed Fee
Tickets. These officers and such others as may be so
authorised by the Accountant-General shall maintain their
own stock and distribution Registers and will comply with the
principles laid down in this' chapter in respect of receipt book
controlled by them. Accounting Officers are also responsible
for the . safe. custody of all revenue receipt books and
licences! tickets that may be released to them.
1202. Receipt and licence books must be printed in the form Printing of
prescribed by Law or by these Regulations. All leaflets which receipts and
are contained in the receipt and licence books will bear licences.
serial and consecutive numbers. Each set offorms (original,
duplicate, triplicate and quadruplicate, as the case may
be)l~ill bear Ute same printed serial and consecutive
numbers.
1203. (i) The Accountant-General is the only officer Indents for
authorised to place indents with the Nigerian Security receipts
Printing and Minting Company (NSPMC) or its subsidiary for books.
the supply of Treasury Books 6 and 6A. Every issue made
by the NSPMC to the Accountant-General shall be
accompanied by a Receipt Book Issue Note (RBIN). The
NSPMC shall furnish the Auditor-General with a copy of
each issue note (see Regulation 1206). !
(ii) On no account may revenue earning Receipt-and
Licence Books or fixed fee ticket booklets be obtained from
any ,printer other than the Nigerian Security Printing and
Minting Company (NSPMC) or any printer authorized by. the
Accountant-General of the Federation.
1204. All books received shall be taken on charge in a stock Receipts by
and distribution register in the prescribed form (see TF 157). the
Receipt shall be recorded in serial order of books, and each Accountant-
book shall be entered individually. In large offices it may be General and
convenient to use a subsidiary distribution register in Accounting
addition to the main stock distribution register. officers.

82
Chapter 12 Federal Government Financial Regulations

1205. Request for Treasury Receipts Books shall be Issue by the

submitted as and when necessary to' the Accountant- Accountant-
General.
General. Accounting Officers shall include in their indents
the requirements of revenue collectors under their
supervision. All issues by the Accountant- General shall
be recorded in' the stock and distribution register, and
will be accompanied by a Receipt Book Issue Note.

1206. (i) Every issue of a receipt book or books shall be Receipt book
accompanied by a Receipt Book Issue Note which will issue Notes.
be serially numbered and printed in quadruplicate (see
Appendix 13 for specimen RBIN). Distribution of the four
copies of each issue note will be as follows: . .
(a) Original and duplicate copy to the officer to whom the
issue was made. The duplicate will be receipted by him
and returned to the issuing officer who will paste same to
the quadruplicate copy.
(b) Triplicate copy to the Auditor-General,
(c) Quadruplicate copy shall be retained in the book at
the office of issue.
(ii) Issuing Officers must ensure .that the duplicate copy
of each Receipt Book Issue Note is receipted and
returned without delay and that all triplicate copies are
sent to the Auditor-General immediately.
1207. Federal Pay Officers shall issue (Treasury Receipt Issue. by Sub
Book 6A) to all Revenue Collectors in their respective Accounllng
states, in line with the laid down procedure in FR 1206. Officers.
For security purposes, they will draw the attention of the
revenue collectors to the serial numbers of the treasury
receipts books collected with the number of the Security
Book Issued Note.
1208. Receipt and licence books shall be issued for use Order of
use.
in strict serial order.
1209. Federal Revenue Collectors stationed in a State Federal
shall not under any circumstances request, stock or issue Revenue
state receipt to account for Federal Government earnings Collectors not to use
or revenue. State
Receipts

83
Chapter 12 Federal Government Financial Regulations

1210. Issues of receipt and licence forms to Revenue Revenue

Collectors shall not exceed the number required for their Collector
s not
daily use. Individual Revenue Collectors must not hold a to hold
stock of receipt and licence forms. stocks.

1211. Every issue of receipt and licence books must be

checked with the supporting Receipt Books Issue Note as Responsibility
soon as it is received by he receiving officer. Each book for checking
shall be examined for defects in numbering, printing, etc., all lssues.
and any discrepancy in the quantity or the numbering of the
books supplied will be reported imrnediately to the
Supplying officer with a copy to the Accountant-General
and the Auditor-General. The receiving officer shall be held
responsible b any errors discovered after the duplicate
copy of the Receipt Book Issue Note has been receipted
and returned to the supplying officer.
1212. (i) All Treasury receipt books issued from main Taking on
stocks for use must be recorded by the receiving officer in charge and
the Receipt Book Register. He will be responsible for safe custody
by users.
ensuring that the books are locked in a safe or strong-room
at the close of business and that adequate measures are
taken to safeguard them during the day.
(ii) Cashiers or officers to whom issues are made for daily
use shall be responsible for them during the day while the
officers will ensure that these receipts are kept in the safe at
the close of business daily.
(iii) Cashiers or officers who leave the receipts so issued to
them with another officer on temporary basis shall be held
responsible for any misuse. Such cashiers or officers should
examine the books on its return to 'ensure that there has
been no loss of receipt leaflet and carry out check of the
receipt with. the cash book entries.
1213. Receipt and licence books will not be transferred Transfer of
between Sub' Accounting Officers without the consent of the receipts and
Accounting Officer. except in special cases of emergency licence books.
when the circumstances will be reported to the issuing
officer and the procedure laid down in Regulation 1205 wil 1
be followed.
1214. Except when one Revenue collector is officially Treasury
relieved by another. no used or unused receipt or licence Receipt book·
books shall be transferred between one Revenue Collector not transferable.
and another except with the approval of the Accountant
General (see Regulation 1225).

84
Chapter 12 Federal Government Financial Regulations

1215. All revenue receipts shall be issued to payers in Receipt is not

strict serial order and shall not be altered in any way. to be altered.

1216. A defaced or mutilated receipt Iicence leaflet shall Defaced or

be cancelled with the words "cancelled" endorsed on an mutilated
receipt.
copies of such receipts and retained in the booklet for
audit purposes .:
Delivery of
Ill7. The original receipt or licences leaflet shall be
original
handed over or delivered to the payer.
receipt and
licence form
1218. The duplicate of all receipts and licences (excluding Disposal or
fixed fees. licences and tickets of the counterfoil type) duplicate
issued by Sub- Accounting-Officers shall be sent with the copies.
monthly account to the Accountant-General or
Accounting Officer. (see Regulation 209 (i).
1219. Book copies of used receipt or licence books printed Disposal of
in triplicate may be destroyed two years after the date of triplicate
the audit inspection except where a request that a copies of
particular book should be retained has been received receipts and
from the Accountant-General, Accounting Officers, licence forms'
Auditor-General or Inspector-General of Police. [See
FRl132 (i) (c)]
1210. In the case of receipt and licence leaflet with fixed
Fixed fee
value [see FR 209 (iJ)] the receipt voucher on which the
receipts and
revenue is brought to account in the Sub-Accounting
licences.
Officer's cash book must give
reference to-the opening and closing serial numbers of
receipts and licences issued.
1221. (i) Every officer having in his charge revenue
Monthly
receipt books will render with his monthly accounts a
Returns or
certified return giving the following details in respect of
Receipt and
each type of receipt or licence in stock and in use:
Licence
(a) Serial numbers of unused receipts on hand at Books.
commencement of tile month.
(b) Serial numbers' of receipts during the month.
(c) Serial numbers of issues during the month.
(d)' Serial numbers of unused receipts on hand at the end
of the month.

85
Chapter 12 Federal Government Financial Regulations

(Ii) Revenue Collectors, including holders of special

departmental receipts or 'licences, shall render their returns
monthly to the Sub- Treasurer of the Federation, Federal
Pay Officer, Police Pay Officer and Customs Area Pay
Officer as the case may be, who will incorporat~ them in his
own returns to the Accountant -General,
(iii) For the purpose of the returns submitted by Revenue
Collectors as required by this Regulation, the term "at the
end of the month" is to be Interpreted as meaning the date
on which the last payment in a month is made to the Sub-
Accounting Officer.
1222. In cases where a Sub-Accounting Officer or Revenue Nil
Collector does not issue any receipts ur licences during a monthly
returns.
month, he will nevertheless submit a nil monthly return as
prescribed by Regulation
1221, so long as he holds a receipt or licence book.
unused
1223. Unused Receipt Booklets and Licence Books shall be receipts
returned to the Accountant-General or Accounting Officer books.
as the case may be and the Auditor-General be informed
accordingly.
1224. Where an issued original receipt leaflet is lost and Certified
application is made for the issue of a certified true copy, the true
copies.
Accountant-General or Accounting Officer concerned may
issue a certified true copy. The application' for the issuance
of a certified true copy must be supported with a sworn
affidavit.
1225. Every officer responsible for the safe custody of Missing
receipt and licence leaflet must investigate any loss receipts
and
immediately and 'report the particulars to the issuing officer. licence
The officer to whom the loss is reported shall ensure that books.
the investigation is brought to conclusion and will render a
report to the Accountant-General (with a copy to the
Auditor-General) so that particulars of the missing leaflet
can be published in the official gazzette. without the
approval of the Accountant-General. .
1226. When one officer hands over to another, certificates
handing over
signed by both officers are required in respect of all receipt certificate,
or licence books or forms on charge. The certificates should
be supported by detailed list showing the quantity and serial
numbers of each type of book, and the officer taking over
should sign below the last entries in the stock Register.

86
Chapter 12 Federal Government Financial Regulations

1227. Audited fixed fees, licences and tickets counterfoil Destruction of

may be destroyed at the expiration oftwo years from the exhausted
date of issue of the last receipt therein. [seeFR 1132(i)c] counterloil
. receipts.

1228. (i) Accounting Officers may authorise the Destructi

destruction, by burning of obsolete, unused receipts and on of
licences in the presence of three senior officers, two of obsolete
unused
whom must be from other departments other than the receipt
Finance and Accounts department.
(ii) Preparatory to destruction of these documents, the
following conditions must be fulfilled:
(a) The unused receipts must first be carefully examined
to ensure that they are complete as to originals and all
copies and that they are in fact unused.
(6) The unused receipts actually destroyed must be
carefully listed on a destruction certificate signed by all
three officers and a copy forwarded to the Auditor-
Oeneral.
(c) The main stock registers must also show details of all
books so destroyed.
(d) Prior notice of intention to destroy unused receipts
must be given to the Auditor-General so as to enable an
Audit officer to attend and witness the destruction, if the
Auditor-General so desires.

87
Chapter 3 Federal Government Financial Regulations

CHAPTER 13

DEPOSITS

1301. Deposits shall be accounted for under the Below-the- Deposits

line classification list issued by' the Accountant-General. Accounting
for,
1302 .. Unclaimed salaries wages, unspent balances of
allocation, sum due to Merchants or Contractors or any form Funds not to
be kept under
of revenue shall not be! placed on deposit. deposlt!
1303. Accounting. Officers .shall include in their accounting Special
codes, special instruction for the operation of deposit instructions in
accounts peculiar to their ministries/ extra-ministerial offices accounting
code,
and other arms of government '1he.s~ instructions shall be
subject to approval of the, Accountant-General in
consultation with the Auditor-General.
1304. A Deposit register shall be maintained by the Sub- Deposit
Accountant authorised to record ail transactions in respect register:
mainten
of the deposits. The register shall contain the name of the ance
depositor, particulars of an' or.
deposits and withdrawal made. Deposits and withdrawals
shall be posted promptly into the register. Sufficient details
of each deposit should always be given to ensure
recognition of the withdrawals,
1305. Receipt vouchers relating to deposits should clearly Information
indicate, the person orpersods On whose behalf the deposit required on
receipt
is made, the nature of the transaction and the necessity for voucher.
placing thesum on deposit.
.1306. Withdrawals from deposit must be supported by the Treasury
original receipt issued when the money was placed on receipt to be
produced for
deposit. W~n the withdrawal is made the receipt will be withdrawals.
marked "repaid" and attached to the withdrawal voucher. In
cases where part only of a sum deposited is required, the
payment voucher for the withdrawal must be for the
whole. of the sum deposited, and the amount not required
shall be re- deposited using the Paying-in-Form. A separate
receipt must be issued in respect of this new deposit.
622.1307. A deposit shall not be repaid at an office other Withdrawal.
than that at which it was received. to be made at
receiving Sub-
Treasury.

88
Chapter 13 Federal Government Financial Regulations

"1308: The Director of Finance and Account shall at the "Lln- "
close of every financial year compile a detailed list of all withdra
wsn
un-withdrawn deposit money duly certified by Internal deposit
Audit and forward to the Accountant-General who shall money.
make a refund at the commencement of a new financial
year.
Old
J309. Deposit of over two years, except prisoners deposit:
property, shall not be repaid without prior approval of the withd
rawII.
Accounting Officer of the ministry/extra ministerial office or.
and other arms of government.

-1310. Deposits other than Prisoners' property which have Unelsl

remained unclaimed for five years or more shall be med
deposit
reported to the Accountant-General by the officer s:
responsible for the deposit account. Sufficient details TrntmeD
should be furnished to enable a decision to be taken as t or.
to whether the deposits may be transferred to revenue.
On receipt of authority to transfer, the officer responsible
for the deposit shall effect the transaction 'by means of
an adjustment voucher and record such transfer, quoting
the adjustment voucher particulars.
" 1311. Refund of deposits made under the Immigration
Restriction Act shall be made on the authority of the Deposit
Accounting Officer of Ministry of lnterior. This authority under
must be attached to the voucher and the reference quoted immigrati
on
thereon. Act

1312. Accounting Officers are required to effect a monthly

reconciliation between .the balances as shown in their
Deposit ledgers and the schedules provided by the Montbly
recoDcililtl
Accountant-General. on "

1313. Deposit ledgers must be balanced and ruled off at

the end of each financial year and.all outstanding
balances brought down. All entries must be adequately Annu
al
cross referenced. Bala
aee,

89
Chapter 14 Federal Government Financial Regulations

CHAPTER 14
ADVANCES
Personal
1401. Personal advances, which are cash loans to individual advance
officers in the employment of the Federal Government of s:
authority
Nigeria, may only be granted on the authority of these for.
Regulations and the Public Service Rules .•
1402. (i) Advances Non-Personal are those advances
granted to an Officer in his official capacity e.g. Imprests Non·per
sonal
(standing and special) and advances granted as a result of advance
loss of funds. s:
authority
(ii) Advances of Non-Personal character shall be authorised to
be given
by the Minister of Finance, except advances created under by.
the authority of Financial Regulation 2524 or advances of up
to N50,OOO.OO approved by the Accounting Officer.
Applications for Non-Personal Advance must state the
reason for the advance, the method of clearance and the
person to be held responsible for clearing the advance.
(iii} In the disbursement of funds for Non-Personal Advance
for project/ Special Programmes, the leader of the
project/special programmes shall' be the Accounting Officer
and shall approve all payments, while an Accountant of an
appropriate grade shall be attached to each project/special
programmes and have responsibility for the disbursements
as well as retirements of the Non-Personal Advances.
1403. Vouchers relating to advances must
indicate: Particula
rs to
be given
(a) name/Designation of Officer; 00
payment
(b) the below the line classification code; (c) the nature of vouchers
the advance; .

(d) the terms of recovery ; and

(e) the authority for the advance.
1404. (i) The Accounting Officer of a ministry/extra-
ministerial offices and other arms of government shall Advanc
ensure that Advances Account Records, fully indexed, are es
maintained to record advances issued and all the recoveries records
made. .

(ii) Transactions must be posted promptly and correctly and

at the end of each 'tnon1h shall be reconciled with the
Accountant-General's Control Account.

90
Chapter 14 Federal Government Financial Regulations

(iii) Officers responsible for the advance accounts

records must examine such records each month and ate
also responsible for bringing to the notice of the
Accounting Officer any item which are overdue for
settlement.
Prompt
1405. Accounting Officers are responsible for ensuring the repayme
nt of
prompt repayment of'all advances by instalments or advance
otherwise. s,

A-SALARY ADVANCES
S~18ry
1406. An officer proceeding on transfer, who has to bear advance
s for
wholly or partly the cost of his own or his family's officer
transport may on application be granted an advance not proceedi
ng on
exceeding one month's salary. transfer
1407. Officers on posting to an overseas office of the Advance
Ministry of Foreign Affairs or other duty posting in an s to
officers
overseas· country may receive an advance of up to one posted
month's salary. overseas
.
1408. An officer. on first appointment may, on application
to the Accounting Officer of his ministry/extra-ministerial
office and other arms of government, receive an advance Salary
advanee
not exceeding one month's salary. An officer on s for
temporary appointment may also be given salary advance officer on
first
not exceeding one month's salary on production of appointm
acceptable guarantee. ent.

1409. (i) An advance not exceeding one month's salary

must be repaid in not more than three equal and
consecutive monthly instalrnents, commencing with the
salary of the month following that in which the advance
was drawn. Advances of up to two and three month's
salary must be repaid in not morethan six and nine.
instalments respectively.
(ii) Not-with-standing any advance granted under the
above provisions, no advance may be granted which will
result in a total deduction of more than a half of an
officer's month1y salary.
1410. Salary advances and recoveries thereof shall be Classific
classified to Below-the-Line advance account in the ation
ofsalnry
officer's name. Unoer no circumstances shall they be advance
classified to a personal ernoluraeats ' vote. s

91
Chapter 14 Federal Government Financial Regulations
•
B-DUTY TOUR ALLOWANCES
1411. (i) The following duty tour allowances shall be paid Duty
,Tour
to· any officer on official tour within Nigeria: allowanc
es for
(a) MinisterlSGFIHOS 35,000.00 per diem tours
within
(b) Permanent Secretary 20,000.00 per diem Nigeria.
(c/OffjcersonGL.15-17 16,000.00perdiem
(d) Officers on GL. 7-14. 12,000.00 per diem
(e) Officers on GL.06 and Below 5,000.00 per diem
(ii) The above rates cover only lodging and feeding
expens~~.,:r~e transport allowance shall be paid to all
officers when-travailing t9, towns and cities where air
transport services do not exist at the rate of, H20.00 per
kilometer. Air tickets shall be d'etermined departmentally
depending on the nature of the . tour and the prevailing
transport charges. For local running, officers shall be
entitled to 30 per cent of DTA in addition to airport and taxi
fare at the prevailing rates: 'Ilie payment of the above
allowances shall be made only in respect of official tours
duly approved by an appropriate authority in each eese.
(iii) The payment ofthe above allowances and other related
expenses hall be charged directly to the relevant vote of a
ministry/extra- ministerial office and other arms of
government concernedwithoutany need for retirement.
1412. (i) The Accounting Officer shall authorise and grant Authority
an estacode to an officer traveling either alone or as a for
member of a'delegationon overseas tour at the prevailing Estacode
rates atthe time of the tour. overseas,
(ii) The following estacode shall be paid to Officers.on
Overseas tour:
(a) MinisterlSGFIHOS· $900 per diem
,
(b) Permanent Secretary $600 per diem
(C) Officer on GL 15.J.1 $425 per diem
(d) Officer on GL07·14' $381 perdiem
(e) .Officer on GLO 1·06 $206 per diem

92
Chapter 14 Federal Government Financial Regulations

1413. (i) Payment of estacode authorised under Financial Travelle

r's
Regulation.1412 shall be drawn in Nigeria in the form of Cheque
s,
Traveller's Cheques, made payable to the officer(s)
undertaking the tour. The Traveler's Cheques shall be
obtained from the Central Bank of Nigeria, against a cheque
covering all charges drawn on the government account.
(ii) special circumstances where an Officer is forced to stay
longer than necessary while on official duty abroad, an
overseas mission may pay. additional estacode to such an
officer after obtaining aPPJjovai from his Accounting Officer,
The ministry or agency shall· however refund such additional Omcers'n
ot to
payment to the mission. over stay, ,
Duty
1414. Officers on duty tour, locally or overseas shall not over tour '
stay the number of days approved without obtaining prior
approval from their Accounting Officers.
C-ADVANCES : MISCELLANEOUS AdvilnceJ
:
1415. Advances for correspondence courses and evening eorrespo
classes may be authoris¢d by an Accounting Officer subject to nden
ee
the following conditions: " course
and
(a) the ability and efficiency of the officer warrant his eveiiing
clane.t,
undertaking the course;
(b) the course is, related to his work;
(c) the study is likely to increase his efficiency;
(d) the course IS with ti reputable institution or establishment;
(e) the officer shall produce receipts to show that the whole
advance has been fully used for the purpose intended;
,(f) the officer understands that successful completion of the
course will not of itself constitute grounds for advancement;
(g) the officer shall enter into an agreement by
completingTreasury Form 51 for repayment and if the officer
has less than two years in service, he shall in addition produce
an acceptable surety who will enter into a bond for the amount
advanced;
(h) the advance shall be granted interest free;

93
Chapter 14 Federal Government Financial Regulations

(i) the advance shall not include an element for .postage,

stationery, examination or other fees; and
(;) the amount so granted under these rules shall be
recovered in not more than 24 consecutive instalments.
D-GENERAL
1416. The outstanding balance of any advance shall be Outstandlng
recovered in full from the last payment of 'Salary and/or balance
retirement gratuity of an officer who leaves the service on recoverable
rrom lalary or
retirement, resignation, termination of appointment or officer.
dismissal.
Deceased
1417. The outstanding balance of a salary advance in officers:
respect of a deceased officer who is not entitled to payment balance9r
of gratuity is not recoverable from his estate. Government advance not
accepts liability for the ilecoverable balance in these recoverable In
circumstances. full
1418. In the event of an officer being transferred from one Officers
pay station to another before an advance granted him is on
Transfer;
recovered, details of the advances granted him and Transmlbl
recoveries made up to the date of transfer shall be stated in on
ofoulst¥di
his Last Pay Certificate forwarded to the new pay ng
station along with a certified true copy of hrs Personal advance.
Emolument Record (see Financial Regulation 1514). The
Sub-Accounting Officer of his new station shall record the
outstanding balance of the advance in his advances Ledger
or Personal Emolument Record and effect recoveries
accordingly.
1419. The lack of any advice regarding repayment of any Advanc
es:
installments of an advance does not absolve an officer from omcers
repaying an advance in .accordance with the terms of these to
ensure
Regulations. Any installments not recovered shall be repaym
deducted enbloc on receipt of appropriate documents. ent.

1420. It is the responsibility of all Accounting Officers to

ensure that all advances granted to officers arc fully
recovered. Accounting
officers
responsible
for reco very.

94
Chapter 15 Federal Government Financial Regulations

CHAPTER 15

SALARIES

PART I-GENERAL
1501. Salary is the personal emolument paid to .an Definition of.
employee of an organisation, usually monthly for
services rendered at a predetermined rate of pay .
1502. All officers in the employment of the public service Eligibility.
are eligible for the payment of salaries.
1503, (i) All officers shall have their salaries and Mode
and
allowances paid through named banks on completion station
of
of'Treasury Form 14. paym
ent,
(ii) The salaries and allowances of an officer whose duty
station is within Nigeria shall be paid locally in Nigeria
and in Naira.
(iii) Salaries, allowances and pensions must not be paid
in advance. Salaries
to be
1504. Salaries and allowances which are based on an paid
monthly.
annual rate shall be paid by monthly instalments of one-
twelfth of the annual rate. On retirement or termination of
appointment, payment for part
ofa month shall be calculated on pro-rata basis. Dates
for
paym
1505. The Accountant-General shall prescribe dates in ent.
the month on which salaries and Allowances shall be
paid. Accounti
ng
1506. (i) The Accounting Officer shall ensure that all the officer:
responsi
prescribed forms are completed by all employees as in bility
FR 1522 and that payments are correctly made as and of.
when due.
(it) Where preparation of salaries are not cornputerised,
the Accounting Officer shall ensure that personal
emolument records are maintained on the prescribed
forms to ensure that payments are made when they are
due, that over-payments are not made, and that all the
required deductions are made. .
1507. (0 The officer controlling expenditure shall promptly Withholding
be informed of any variation or contingency likely to affect of Salary.
officers' salary such as death, resignation, interdiction,
suspension, dismissal, in order that instructions to
withhold pay may be issued
95
Chapter 15 Federal Government Financial Regulations

without delay.
(ii) An officer who first receives information about the
resignation, termination, dismissal, death, withdrawal or
retirement, of another officer shall pass the information
promptly by submitting a copy of such letter/ notice to the
Accounts Department for the salary of officer to be
stopped. The original letter/notice of such information shall
be endorsed to the effect that a copy has been sent to the
Accounts Department.
Penalty for
1508. The officer who first received the information and failure to
failed to pass a copy of it promptly to. the Director, Finance convey
and Accounts Department and any other officer who Information
defaults or contributes in any way whatsoever in promptly.
communicating a decision to withhold payment of
salary as contained in Regulation 1807 shall be liable to
surcharge and discipline for negligence and dereliction of
duty. 'Increm
ent:
Notice
1509. The officer controlling expenditure shall be advised of of.
any variation by way of increments on an officers' salary.
The Auditor- General need not be advised of the grant of a
normal increment but shall be advised when an increment is
withheld or deferred and subsequently restored.
'Cessatio
1510. On cessation of appointment arising from termination, n DC
or resignation, the salary of the officer shall be payable up to 8ppoinlni
~nt.
and including the day of cessation. This shall be without
prejudice to the provisions of Public Service Rules or any
extent law.
1511. Any balance of salary or other moneys due to an Balanee
officer who has been convicted for misappropriation of of
,olllri"s.
government funds. or taeft of q~vernIn~nt property, or who
has been dismissed without liquidating any indebtedness to
Government, shall not be paid witho.ut the authority of the
Accounting Officer.
:. .'
1512. Any undue delay in the payment of pensions-or salary Delo
yin
or any other regular. recurrent payments shall paym
misappropriation of government funds or any other regular rnl
recurrent payments shall be investigated by the Director,
Finance and Accounts and when- apprppriete, the
circumstances reported to the Accounting Officers.

96
Chapter 15 Federal Government Financial Regulations

1513. (I) Unclaimed salaries, allowances and pensions, Unclaim

where they arise shall be paid to the Sub-Accounting Officer ed
salaries
within seven days from the date of the withdrawal ofthe cash , ere.
or issuance of cheque classified as an expenditure credit to
the vote originally debited.
(ii) All repayments made in accordance with FR 1513 (i) shall
be effected before the end of the financial year in which the
salaries, allowances or pensions were drawn.
(iii) The Sub-Accounting Officer shall issue a Treasury Receipt
(T.B.6) for each individual on-payment. A subsequent out-
payment of an amount paid into chest shall be debited to the
appropriate current vote of charge, under the supporting cover
of a payment voucherT.F.I with the original Treasury Receipt
attached.
Transrer
1514. (I) A Last Pay Certificate together with a certified true or
Omcen:L
copy of the Personal Emolument Records shall be issued ast
when an Officer is transferred from one ministry to another or Pay
CertiOca
from one pay point to another within a ministry under te..
confidential cover. The last pay certificate and the personal
emolument record must show the last pay date of pay-ment of
salaries, full details of deductions which have been made and
the balance recoverable. ~.
(ii) Where the system is computerised, the officer in charge of
the personal emolument section or unit shall complete a
Standard personal emolument card for issue to the officer's
new office/station.
1515. The gross amount of the emoluments must be charged Accountin
g
against the relative personal emoluments sub-head of the proeedur
current year's estimates. The paying officer (i.e. the Sub- e ror
deduction
Accounting Officer, the Federal Pay Officer, Police Pay Officer s
or Customs Area Pay Officer in the State), shall enter the total rrolD
Emolume
of each type of deduction from emoluments as a receipt in his nts.
cash book and enter the gross amount of the emoluments as
payment.·
1516. The receipt entries for deductions from salary (Financial
Regulation ISIS) shall be allocated receipt voucher numbers
Rec:eipll
sequentially in the cash book. Treasury Receipts (T.B.6) shall l for
be issued for certain categories of deductions as may be deductio
n.
instructed by the Accountant-General.

97
Chapter 15 Federal Government Financial Regulations

PART II-PAYROLL PREPARA'TION AND'CONTROL

1517. The procedure and method to be employed by Proced

ure:
Federal Ministries, Departments or Units for the recording approva
and the calculation of personal emoluments must be l by
aecouet
approved by the Accountant- General. ent-
General
15.18. (i) The standard payroll system to be applied in all .
offices, unless otherwise provided under Financial
Regulation 1519, shall be such as to ensure that Stand
maintenance of the following records will be made in a ard
systell
single operation: L
(a) personal Emoluments Record [T.P.174 (a) orT.F.l74 (b)]
(b) payroll, in duplicate (T.P. 2 PRA or T.P. 2 PRB) together
with a bank paying-in advice slip, and a National Health
Insurance Fund, National Pension Fund and National
Housing Fund advice slips.
(c) Pay Statement to be issued to. the individual officer
(T.P. 2 PSA or T.P.2PSB).
(ii) The above provision will apply irrespective of whether
the system is computerised or not.
1519. The officer controlling expenditure shall ensure that
the standard personal emoluments records [T.P. 174 (a) or
T.P. 17 4 (b)] Personal
Emolum
. shall show the following: eab
records;
Standard rate of pay of the officer. form
01 •
Incremental date.
Standard allowances.
Salary and other advances issued.
Tax P.A. Y.E:'and Free Pay AUo}Yances.
Aggregate gross emoluments, including, separately taxable
allowances, TaxF.A.Y.E. assessments. Standard
deductions from emoluments. Net emoluments payable.
1520. Where the accounting system is manual, the Head,
Finance and Accounts Department shall ensure that the
personal emolument record cards are kept under strict Sarr
security arrangements, .and that when they are not in use elUtody
o1peno
they are locked up in a fire-resistant cabinet, safe or oal
strong-room. (See financial Regulation 1135 for period of emOluD
lub
retention). records.

98
Chapter 15 Federal Government Financial Regulations

1521. (i) Every officer shall complete the personal emolument Personal
record form annually which must be certified by his head of Emolum
department or any other designated officer. ents
Record/
(i!) The completed personal emolument form shall be the Form
basis for opening the group registers which must be audited and
Group
before the inclusion of any officer in the payroll. Regater
s
1522. (i) The salary section must be informed in writing of any
variation that may affect the salary of any officer (e.g.
increment, promotion, or demotion, etc.) at the earliest
possible time. Variat
(ii) Salary variation advices raised by Administration ion
Advic
Department shall indicate all changes affecting salary as e.
indicated in sub-section
(i) above. Five copies of the variation advice should be
prepared and distributed as follows: .
(a) One copy to Payroll Section;
(b) One copy to Variation Control
Section;
(C) One copy to Int~rnal Audit Unit;
(d) One copy in variation advice file;
(e) One copy in the officer's personal file.
1523. (i) The Head of Accounts shall ensure that a Variation
Control Record on Treasury Form 208 is maintained to
indicate each variation in the month under review. of Vllrilltl
oll
emoluments, taxable allowances, and the standard deductions Contr
from emoluments for each officer. The sum total of these ol
variations shall be added to or subtracted from the relative
total of the previous month, and from this will be calculated the
totals of emoluments, taxable allowances, gross taxable
emoluments and each type of standard deduction for
the current month.
(ii) The officer directly in charge of variation control shall be an
officer not below the rank of Senior Accountant or Principal
Executive Officer (II) (Accounts) and must not be the, officer
directly in charge of preparation of payroll. He shall work
independently of the payroll section.
1524. The payroll section shall ensure that the following
actions are taken:
(a) Effect necessary entries in Personnel Emolument records of Payroll
each employee in the payroll. Such entries, shall include basic procHJl
ng:
salary . for the month, all categories of deductions (e.g. union Action
dues, pension by
.alllrie
s
sectio
n.

99
x
Chapter 15

contributions, housing fund contribution, NHIS, Tax, etc), all

categories of allowances and net amount payable. Prepare pay
schedule TF2 detailing net amount due to each officers along with
payroll.
(b) Aggregate all entries made as par (a) above on pay-point basis and
raisenecessary TF. 209 to cater for deductions and TF 1 for theo~-
payment vouchers in favour ofthe relev.ant beneficiaries. .
(c) The TF 209 and TFI raised shall be classified to the appropriate·
below-the-line classification code and not to the Personnel
Emolument vote of charge.
(d) A summary payment voucher TF shall be raised on pay-point basis
to capture the total basic salaries and allowances due to arrive at the
gross amount due to all officers in a pay-Point, the total deductions and
the net amount payable.
(e) Process cash/cheque order forms in accordance with the provision
ofthe Financial Regulations - if cash/cheque is to be drawn in a pay
office other than the office of pay-roll voucher preparation.
G) Effect necessary entries in the Personnel Emolument voucher
register and vote book.
(g) Carry out internal check of payroll entries and vouchers to ensure
accuracy (If postings taking into consideration variation in officers
salaries monthly.
(h) Compare and reconcile the figures computed by the salaries and
wages section with the figures in the variation control sheet for a given
month.
(i) The officer controlling expenditure shall sign all summary
vouchers, TF. 209 and TF 1 - on-payment vouchers after agreeing his
figures with those on tile variation control sheet.
G) On completion of action as per (h) above, the payrolls supported
with all the necessary documentation i.e. summary vouchers, TF 209
and on-payment vouchers, shall be forwarded to the Internal Audit
unit on pay point basis.
1525. On receipt of payroHs Rom the salary and wages section, the Action by
.Internal Audit shall carry out the following actions amongst others: Internal
(a) Examine in detail the accuracy of entries in the Personnel Audit Unit
Emolument records of officers and payroll to ensure that any
variations in the emolument of staff in a given month are correctly
recorded

100
,
Chapter 15 Federal Government Financial Regulations

1528. Deficiencies of cash shall be treated as a loss of fund Calh

under the provision of Chapter 25. This should also be .dencie
ncy.
1529. The Accounting Officer shall ensure that manpower
Periodi
audit is carried out in each ministry/extra-ministerial office c
and other arms of government at least twice in any financial manpo
wer
year .. In all cases representatives of the Accountant- audit.
General and the Aud itor-General shall be in attendance.

101
Chapter 16 Federal Government Financial Regulations

CHAPTER 16
SELF -ACCOUNTING STATUS
1601. A Self-Accounting ministry/extra-ministerial office and Definiliol
other arms of government or unit is one in· which the l of.
responsibility for the maintenance of the detailed record of
expenditure and revenue and the Below-the-line payments
and receipts ofthe ministry/extra-ministerial office and other
arms of government or unit is delegated to the Accounting
Officer and where the Accounting Officer is required to
acc<ounJ to the Accountant-General in total Head (or Sub-
Head where applicable) form at monthly intervals, and also
at the close of each financial year in the manner prescribed
by the Accountant-General. Approv
-, al or
1601. (i) The approval of the Accountant-General is required Aceo ••
before a ministry/extra-ministerial office and other arms of la.t-
GeBenl
government or Unit may become Self-Accounting. or
tile
(ii) The approval for Self-Accounting Unit shall be given on Federat
the fulfilment of the following conditions: io.
and
(a) a fully constituted Internal Audit Unit is in place (see FR Conditi
Chapter 17); . o.
pncedut
(b) an Accounting Code and Internal Audit Guide for the .
ministry/extra-ministerial office and other arms of
government have been approved by the Accountant-
General;
(c) It well-equipped Central Pay Office is in existence;
(d) adequate man-power for the Finance and Accounts
Department is available;
(e) a conducive office accommodation .and other
infrastructure are provided; and
, if) a secured Voucher Room is provided.
1603. The Accounting Officer in consultation with the
Accountant- General shall ensure that the accounts of the
ministry/extra-ministerial office and other arms of
government or unit are placed under the direct
control of a suitably competent Treasury Accountant.
1604. It shall be the responsibility of the Head of Finance
and Aeec ,~' .ts or the Head of Accounts, as the case may
be, to maintain inter-alia. the following records:

102
Chapter 16 Federal Government Financial Regulations

(b) Examine all summary vouchers and o.ther relevant

supporting documents to ensure correctness of all
deductions and amounts payable to individual officers and
other agencies e.g. tax authorities
and labour unions.
(c) Ensure that the gross amounts payable as reflected in
the summary vouchers agree with the figures computed
independently in the variation control sheets.
(d) Extract copies of summary vouchers and other
supporting documents for record purposes.
(e) Schedule the audited vouchers to the Central Pay
Office (CPO) or Federal Pay Office (FPO) and return the
Personnel Emolument records to the salaries and wages
section Actloll
by
1526. (a) Check payroll documents i.e payroll summary cflsllo
Oke
voucher and other supporting documents, against entries
in the forwarding schedules from the Internal Audit unit to
ensure that no documents are missing.
(b) Sort and allocate Treasury. Payment Voucher numbers
to summary vouchers and on-payment vouchers and
treasury receipt, voucher numbers in respect ofTF 209.
(c) Stamp all 'summary vouchers and on-payment
vouchers with a 'PAID' stamp for the month of account.
(d) Draw cheques for the net amount payable in the
summary payment voucher in favour of the bank through
which payment is to be made or in the case of cash in the
name of the Accounting Officer or head of the field
headquarters office in the state.
(e) Draw cheques due to various agencies as reflected in
the on- payment vouchers.
(t)<Post all payment vouchers and Treasury Receipt
Vouchers (TF. ' 2(9) separately in a salary cash book.
Balance cash book and reconcile with bank statement
monthly.
(g) For cash payments, cheques should also be drawn to
withdraw money from the Bank. The Cash
Office/Paymasters should prepare cash specifications
from the payrolls, to ease enveloping operation
and arrange to draw money from the bank.
(h) Precautionary measures for protection of Cash-in-
Transit should be taken particularly in relation to the
various categories of officers who can collect and make
lodgement of various sums from
103
Chapter 16

or to the Banks, viz

Under N2S0,OOO.OO Confirmed employees not
below Executive Officer
(Accounts).
N2S0,OOO.OO - NSOO,OOO.OO Not below the ranks of
Accountant II or its equi valent.
OverNSOO,OOO.OO Not below the grade of
Accountant I or its equivalent,
and at least two other senior
employees
,(i) The assistance of pol ice escort must be sought and secured for cash-
in-transit. In this regard, the following guidelines shall be fol towed:
(i) Communications to the Police in relation to movement of cash
should be classified" SECRET" .
(ii) Police Escort shall be in the following categories:
Group A - up to NSOO,OOO - One NCO or Two Police Constables,
Group B - Nl,OOO,OOO - NS,OOO,OOO - One NCO and three Police
Constables,
Group C - NS,OOO,OOO - NIO,OOO,OOO- One NCO and four Police
Constables,
Group D - Over NlO,OOO,OOO - One Inspector, One NCO and Four
Constables. I '
(iii)CaSh for salaries should not be withdrawn on the last day of the
week to avoid the riskof keeping large amounts of cash over the
weekend. Detailed standing. instructions in writing fur security
precautions to be taken in 'the handling of money for payment of
salaries should be issued.
O)Schedule all original and duplicate copies ofsumrqary payment
vouchers, on-payment vouchers and receipt vouchers along with
original copies of cash book to the F jn~1 Accounts section for
consolidation of the accounts.
1527. Surplus cash remaining unaccounted fur after payment
of salaries and overtime shall be brought, to . account
immediately as an expenditure credit tothe vote to which the
salaries or overtime were originally chargedand the reason
for the surplus investigated.

104
Chapter 16 Federal Government Financial Regula/ions

(a) Abstract of Expenditure and Revenue (Financial

Regulations
11 34and 1135).
(b) General Ledger and Subsidiary
Ledger.
(c) Journals.
(d) Other supporting accounts and registers which may
be required to meet the specific requirements of the Duties of
ministry/extra-ministerial department or unit. Hcad or
Financc
1605. The Head of Finance and Accounts or Head of 8n6'
Accounts
Accounts as may be applicable shall ensure, inter alia, .
tha]:
(a) Sub-Accounting Officers under his control submit their
monthly accounts within the prescribed time limit
(Financial Regulation
808);
(b) the accounts received from the Sub-Accounting
Officers are e~ined in full deteil against the supporting
documents;
(c) all charges to a vote or account for which the
Accounting Officer s re~ponsible are authorised and are
fully supported by original documents and payees'
receipts;
(d) an abstract record is maintained to record the monthly
and the cumulative yearly total of each Sub-Head of
expenditure and revln~e in the manner that reflects any
excess of expenditure over he authoriged'ti1nit or
shortfall in revenue;
(e) a consolidated monthly account (monthly transcript) is
forwarded to the Accountant-General' within the prescribed
time imitto show;
i) opening cashlbank balance;
(ii) the Head total for the month of the recurrent receipt
and expenditure of the ministry/extra-ministerial office
and other arms .f government or unit;
iii) the Head and Sub-Head totals for the month of
capital xpenditure;
(iv) the Head and Sub-Head totals for the month in
respect of revenue;
(v) the Head totals for the Below-the-line receipts and
payments for the month;

105
Chapter 16 Federal Government Financial Regulations

(vi) the account totals of the receipts and payments for the
month; (vii)
the closing cash/bank balance;
(f) monthly accounts are produced to the Accounting
Officer to show the cumulative yearly total of expenditure
and revenue of each Sub- Head under his control;
(g) there is an adequate system ofInternal control over the
collection of all revenues which are under the responsibility
of the Accounting Officer;
(h) detailed accounting instructions are issued to officers to
embrace the general provisions of Financial Regulations
and any specific directives from the Minister of Finance or
the Accountant-General;
(i) annual budget proposals of his' ministry, extra-ministerial
Office or other arms of Government are compiled and
defended under his supervision; and
G)monthly and quarterly statements of budget performance
of his ministries/extra-ministerial offices and other arms of Rmntlon
government are prepared for the attention of management. of'
documcD
tL
1606. The Director, Finance and Accounts or Head of
Accounts shall ensure that the following documents are
properly kept:
(a) Cash Books of all Sub-Accounting Officers under his
control (see Financial Regulations 806 and 1134).
(b) Receipts and Payments vouchers for which the
Accounting Officer is responsible.
Transact
(c) Other Accounting records required by these ions
'all
Regulations. behallol
othu
1607. (i) The original documents in respect of payments on Agcncie
behalf of another ministry/extra-ministerial office and other s.
arms of government or unit shall be forwarded through a
schedule along with the monthly transcript by the
Accounting Officer to the Accountant- General. The
schedule which should be in duplicate shall show:
(a) Date and amount of each transaction.
(B) Voucher reference.
(c) Classification.
(d) Total of Sub-Heads or account.

106
Federal Government Financial Regulations
Chapter 16

(ii) The Director, Finance and Accounts shall ensure that the
schedule total of a sub-head or account, as in (d) above, is in
complete agreement with the relative entries in the
Consolidated monthly account forwarded to the Accountant-
General, under the provisions of Financial Regulation 1605
(e), Verificati
on or
1608. The Self-Accounting ministry/extra-ministerial office and accountin
g
other arms of government or unit receiving a schedule of records
transactions under Financial Regulation 1607 (i) will lin'k the rrom
Treasury,
schedule against the relevant head and subhead total
appearing in the account-current receivable from the
Aecountant-General. It shall immediately bring any observed
discrepancies arising from in(-orrect postings or fraudulent
payments to the attention of the Accountant -General.
1609. A Self-Accounting ministry/extra-ministerial office and Payments
other arms of government or unit shall make all payments :
General.
through the Sub-Accounting Officer in the ministry/extra-
ministerial office or other arms of government. With regards to
payments to be made outside the headquarters through the
Federal Pay Offices, a Departmental Warrant (AlE) together
with the Cash backing must be issued to the relevant agencies
(see Regulation 405).

1610. The Accountant-General shall reserve the right to Wilhdnwa

withdraw the self-accounting status of any ministry/extra- lof
telf-
ministerial agency that fails to comply with the provisions of Aceountin
these Regulations. g.

107
Chapter 17 Federal Government Financial Regulations

CHAPTER 17

INTERNAL AUDIT
1701. (1) Internal Audit is a managerial control which Polity
or.
functions by measuring and evaluating the effectiveness
oflnternal Control system in an organisation.
{ii} The Accounting Officer of a ministry or extra-ministerial
office and other arms of government shall ensure that an
Internal Audit Unit is established to provide a complete and
continuous audit of the accounts and records of revenue
and expenditure, assets, allocated and unallocated stores,
where applicable.
(iii) The existence of an Internal Audit Unit shall not divest
any member of the ministry or extra-ministerial office and
other arms of government 'of the individual responsibilities
placed upon him, neither shall it obviate the necessity for
normal departmental checks.
1702. The Accountant-General shall ensure that a suitably Internal
auditor:
competent Accountant is placed directly in-charge of the deploy
Internal Audit Units of ministries/extra-ministerial offices and ment
of.
other arms of government.
Intern
1703. The Internal Auditor in charge will be directly al
responsible to the Accounting Officer for a detailed audit of audito
r:
the accounts and records and for the examination of the dutia
systems and procedures in force. Initially he will submit to or.
the Accounting Officer a detailed programme of audit and
thereafter he will report monthly to the Accounting Officer
on the progress of the Audit. He will also issue special
reports, if necessary, when, in his opinion, the attention of
the Accounting Officer and ofthe Accountant-in-charge must
be called to an irregularity in the accounting records, or to
an apparent weakness in the accounting procedure, or to
any apparent in-attention to the reports of the Auditor-
General, or to earlier internal audit report(s) issued by
him.
. Annual
1704. (1) The Head of Internal Audit shall submit to his audit
Accounting Officer a detailed annual audit programme with program
me.
copies to the Accountant-General.
(ii) The comprehensive programme of audit shall cover all
the records of the ministry, department or unit, to ensure
that:
(a) The safeguards introduced for the prevention or the
prompt detection of fraud and loss of cash are adequate. In
this regard safeguards mean compliance with extant rules
and
108
Chapter 17 Federal Government Financial Regulations

regulations and the existence of internal checks.

(b) The system for the control of the collection of revenue is
adequate, and that aU moneys received are promptly and
accurately brought to account under the correct heads and su
b-heads.
(c) The system for the control of expenditure is adequate and
that all payments made are properly authorised for the correct
amounts and that they 'are paid to the right persons, classified
to the correct heads and subheads, and made for the purpose
for which they were authorised.
(d) A system for the control of the issue and consumption of
stores is adequate, that all issues are properly authorised, that
issues are. made to the right persons for the purpose for which
they must have been authorised, and that adequate stores
records are maintained .
. (e) There are adequate means for the verification of all cash,
stores and assets held.
Prepaym
if) The accounting records are accurate. ent
audit of
1705. The Head of Internal Audit Unit in all ministries/extra- payment
ministerial offices and other arms of government shall ensure voucber.
that 100% pre-payment audit of all checked and passed
vouchers. is carried out and the vouchers forwarded under
security schedule direct to the appropriate Central Pay Office
for payment. Checked and passed vouchers received in the
Internal Audit Unit must be promptly dealt with and, under no
circumstance, shall a voucher be held in that Unit for more
Montbly
than forty-eight (48) hours. quarterly
hair
1706. (i) The Internal Auditor shall produce monthly, quarterly yearly and
and half yearly reports to the accounting officer on the speetal
reports.
progress of the audit with copies te ·the Accountant-General
and the Auditor- General.
(ii) The content of the report shall disclose to what degree he
is satisfied with the safeguards against fraud, the controls of
the receipts and payments, issues and consumption of stores,
verification of cash and stamps held and the accuracy of the
accounting records. The report Shall also include his
observations on the economy of operation, efficiency, and
effectiveness of other areas of activities and functions of the
ministry/extra-ministerial office and other' arms of government.

109
Chapter 17 Federal Government Financial Regulations

(iii) He shall issue special reports, when in his opinion, the

attention of , the Accounting Officerand that of Director of
Finance and Accounts of the ministry need to be drawn to
any irregularity in the accounting records, or to any apparent
weakness in the accounting procedure. He shall also draw
attention to the reports of the Auditor-General or to Internal
Audit reports earlier issued by him. Copies of these special
reports shall be forwarded to the Accountant-General and the
Auditor- General. I Progr
eu
1707. The Head of Internal AlKfit shall maintain under his regist
personal control a register to record the progress of the er.
audit.
Audit
1708. The Head of Internal Audit shall draw up detailed i.strutt;o
internal audit instructions for the use of the staff, setting out llS"
concisely the nature and
extent of the checks to be applied to each account or record.
The instructions shall be comprehensive and shall be an
amplification of the Audit guide of the ministry/ extra-
ministerial office and other arms of government. In addition,
they shall explain the general nature of the accounts, in
relationship to the function of the ministry. department 0-
unit, and contain references to the basis in Jaw, any
relevant accounting instruction issued by the Accountant- Rtslrlttlon
General or other Government functionaries. s In
III. d ulies
1709. The Staff of the Internal Audit Unit shall not be or
Interne I
employed within the ministry, extra-ministerial office and aud it
other arms of government, on accounting duties. starr.
Furthermore, an officer shall be precluded from taking up
the duties ofinternal audit staff if he has previously been
engaged on accounting duties within the ministry, extra-
ministerial office and other arms of government.
!ssullee
1710. Internal Audit certification on payment vouchers and or
iDt.,n'
other accounting books and records examined shall be ItJdlt
through the use of Internal Audit stamps. All Internal Audit SlaMps.
stamps shall be issued by the Accountant-General .and
shall be regarded strictly as a security instrument.
1711. (i) The Head ofInternal Audit Unit shall submit the Procedure
names and particulars of their Internal Audit staff who are for f
empowered to make use of audit stamps, The ranks of such i$lulDU or
!
officers shall not be below GL.09 in Abuja and GL.08 iilt.nslludit
outside Abuja. The particulars to be submitted in respect of ,
SI'~pS. {
each officer shall be as follows: ;
(a) the name and rank;
110
Chapter 17 Federal Government Financial Regulations

(b) two recent passport photographs, stamped and

endorsed by the Head ~ Of Internal Audit Unit;
(c) specimen signatures; and
(d) evidence of posting to the Unit.
(iii The application for audit stamps to be signed by the
Head of Internal Audit and countersigned by the
Accounting Officer shall be forwarded to the Accountant-
General.
(iii) It shall be the responsibility of the Head of Internal
Audit Unit to collect assigned audit stamps from the
Accountant-General for issuance to designation staff. '
1712 (i) The Head of Internal Audit Unit shall arrange to collect all
audit stamps at the end of each day and have them locked up in a---
Treasury Safe with two Senior Officers holding the keys one of
whom should be the Head of Internal Audit. The stamps shall be
released to their respective users the next issuance day. The daily
issue and return shall be· recorded in a "Daily Release of Audit
Stamps Register" .
(ii) In the case of out-stations, the Head of Internal Audit
Unit will likewise collect the audit stamps and issue them
to the auditors as in 17)2 (i).
1713. (i) Internal Audit stamps are not transferable from Audit
one officer to Mother. stamp
not
transfer
(ii) Internal Auditors re-assigned are to ensure that audit able,
stamps in their possession are returned to the Head of
Internal Audit Unit who shall immediately forward the
stamps to the Accountant- General and the Accounting
Officer informed accordingly, On no account shall such
audit stamps be re-issued to another Officer.
Loss or
1714. Any Internal Auditor who loses an Internal audit internal
stamp duly issued to' him through bis negligence:: shall audit
stamps.
bear the maximum penalty of surcharge or replacement
cost as confirmed by the Accountant-General. '

1715. As part of the internal control functions, the Internal Intunal

Auditor shall have free access at all reasonable times to auditor:
rrn
stores and store records to carry out independent audit 8~~ess
to
111 )torn and
store
records.
Chapter 18 Federal Government Financial Regulations

CHAPTER 18
BOARDS OF SURVEY: CASH AND STAMPS
1801. (i) Boards of Survey, to be held after the close of Annual
business on the last business day of each financial year, or Board
DrSurny;
before the commencement of business on the first working CIIIb and
day of the new financial year, shall be appointed to examine bllnJ(
!l9Ianct.
the cash, bank balances and stamps,
helcfby·~eAccountant-General at the Sub-Treasury, federal
pay offices and cash
offices in ministries! extra-ministerial offices and other arms
of government. It will be the responsibility of ·the Director,
Treasury Inspectorate Department, Office of the
Accountant-General, Abuja to convene ttieAnnual Board(s)
of Survey. .
(ii) The Director, Treasury Inspectorate Department, Office
M the Accountant-General, Abuja shall by the first week in
August every . year, call for particulars of all cash offices to
be surveyed at the end of the year from Accounting Officers
who shall forward the Informetlon not later than first week of
October. The Director, Treasury Inspectorate shall appoint
members of the Boards and advise all Accounting Officers AnllU.1
accordingly, bDard
orSurny:
1802. Annual Boards of Surveys as described in 1801 Minio
n
above shall be held on the. cash and bank balances and Overs
stamps held at Nigerian Missions overseas. It will be the eas
responsibility of the Head of the Mission to convene such
Boards. In this regard, the Director, Treasury Inspectorate,
shall by first week in Auguseeach year, address a special
le\ter to the Ministry of Foreign Affairs intimating them of the
need for Heads of Missions to comply with this regulation.
Surpri
H
1803. The Director, Treasury Inspectorate shall also be board,
responsible for the convening of surprise Boards of Survey or
at least three times during each year, on the cash and bank ,urvey
.
balances held, by the Sub-Treasury, federal pay offices and
cash offices of ministries and extra-ministerial offices and
other arms of government. The surprise Boards shall be
appointed once in each of the first three quarters of the
financial year and shall not necessarily be held at the end of
a month or quarter. The Director, Treasury Inspectorate and
officers-authorised by him may a any time make surprise
inspection ofthe cash, imprestsand accounts, of any.
Accounting Officer. The appointment of surprise Boards
must be kept confidential.

Il2
Chapter 18 Federal Government Financial Regulations

1804, Surprise Boards will be appointed three times during each Surprisr
, h h d b k b I' . -1loanb of
year to examine t e cas an an a ances, imprest, stamps etc. -survey :
held at Nigerian Missions Overseas. It will be the responsibility of minion
the Head of Mission to convene such Boards and which shall be oversees,
held at intervals as described in Regulation 1803.
President. The President shall 'be an officer on Grade Level 10
and above; while other members shall not be lower than
grade level 08. The officer in charge of the cash office, shall
be present when the Board is conducting it's survey.
(ii) Officers appointed to serve on a Board of Survey must
report immediately to the convening authority if they are
unable to serve.
1806. No cash transactions may take place between the close of
Suspension orbusiness at the end of the financial year and the time of the
survey. Cash Where the cash survey could not be completed in one day,
the transactions unverified portion.ofthe cash must be kept separately in the
safe.
1807. (i) Boards of Survey shall check the cash book and stamp
Certificationregisters by verifying the cash book balance with the actual
cash and of cash bookstamps. The cash balance will be certified by the
Board of Survey on both original and duplicate copy of the cash book.
(ii) Any surplus discovered as a result of a Board of Survey must be
brought to account in the cash book as a credit to Revenue Head:
1805. (i) A.Board shall consist, of three officers including the

Miscellaneous, Sub-Head: Sundries. Similarly, any shortage must

be made good by the officer responsible or charged to an advance

account for investigation. A serious shortage must be reported

immediately to the Accountant-General with a copy to the Auditor-

General in accordance with Chapter 2'5 ofthese Regulations.

113
Chapter 18 Federal Government Financial Regulations

1808. On completion of a survey, a report shall be rendered Return

in triplicate on Revised Treasury Form 42. the certificate or
proceed
being signed by ail members of the Board. The three copies ings.
shall be forwarded by the president not later than two
weeks after the date of the survey to the Accountant-
General who will transmit a copy each to the Auditor-
General, and the Accounting Officer concerned.
1809. Accounting Officers must issue instructions for Surprise
systematic inspection at irregular intervals of the cash held ,
by their subordinate officers. A record of such inspections Inspecti
on by
must be kept. accounti
ng
officers.
'

114
Chapter 19 Federal Government Financial Regulations

CHAPTER 19
PENSION SCHEME IN THE FEDERAL PL"BLIC
SERVICE
PART I-GENERAL ADMINISTRATION
1901. (i) Contributions by the employer and deductions Mod~ or
"
from employees' salaries shall be centralised and made contributi
on.
at source before monthly allocations of personnel costs
are released upon receipt of the warrant from the
Honourable Minister of Finance.
(ii) Contributions by the employees will be based on the
basic salary in addition to transport and housing
allowances.
(iii) Contributions shall be lodged at the Central Bank of
Nigeria where pension contribution accounts have been Rate or
opened. monthl
y
1902. The amount to be deducted as government's share deducti
ons.
and from the salary of each Officer is as follow:
(0) Military staff'- 2.5% of basic salary and allowances
(b) Civilian staff- 7.5% of basic salary and allowances
(c) Government contribution for military and civilian staff
respectively shall be 12.5% and 7.5% of basic salary and
allowances "
Exemp
1903. The following categories of employees shall be ted
officrr
exempted from the scheme: s.
(0) All employees who are entitled to retirement benefits
before 1st July 2004 and those who have three (3) or less
years to retire from the service.
(b) Judicial Officers appointed to the Supreme Court or
Court of Appeal and other Judicial Officers appointed to
any other Court, as per Section 291 of the 1999
Constitution of the Federal Republic of Nigeria.

115
Chapter 19 Federal Government Financial Regulations

1904. The contributions from both the employers and the A«ountin
employee shall be accounted for in the following manner: g
ror tbe
. (a) National Pension Commission (NPC) will open contribut
ion .
Retirement Savings Accounts (RSA) for each employee and
credit both the collections and interest earned to the
account.
(b) On receipt of payments and. advice of National Pension
Commission, Central Bank of Nigeria is required to invest
the fiiIm as provided in the Pension Reform Act. 2004 .
(c) The Commission shall maintain accounting record for
the contributions and ensure proper periodic reconciliation'
of the accounts.
, (D) On quarterly basis, the commission shall generate and
distribute Retirement Savings Account (RSA) statements to
each of the contributing employees through their offices.
(e) Each ministry or agency shall designate a liaison officer
not below the rank of a Director for all matters relating to
the sche~e.
PART Il-ACCOUNTING PROCEDURES
Subsidia
1905. All Accounting Officers shall ensure that a Subsidiary ry
Account Pension Unit is created in their ministries/extra- 'account
pension
ministerial offices and other arms of government. The unit.
section shall function independently of the main' subsidiary
accounts section of the ministries/extra-
ministerial offices and other arms of government.
Below-tbe-
1906. The Accountant-General shall allocate a Below-the- Ilne
Line Classification code to all ministries/extra-ministerial classifica
tloa
offices and other -arms of government for the recording of c,ode.
monthly pension contribution.
1907. On receipt of monthly personnel cost warrants from Dinctor
the Budget Office. the Director of Finance and Accounts ot
shall ensure the issuance of Treasury Receipt Book 6 in nnanu
and
respect of the gross amount on the warrant, while a nominal Iccoua
payment voucher is raised to account for the deduction at n:
i ••
source. BotlYfhe Treasury Receipt Voucher and Payment uoDce
Voucher should be classified to cash transfer code'2000 01
tnllu ry
series. book
6.

116
"Federal Government financial Regulations
Chapter 19

1908 (i) Actual deductions of 7" % or 2 '/2 % contribution Actual

as the case may be, from the personnel emolument shall dedllctlo
be effected during the pay-roIIing process. nslo
be
(ii) The Director of Finance and Accounts shall ensure efFKted.
the raising of nominal TF 15 and TF 1 on Pay Point basis
which shall be classified to each ministries/extra-
ministerial offices and other arms 'of government, Below-
the-line classification code. The TFl5 shall be supported
with a schedule of contributors and amounts contributed.
1909. A separate subsidiary cash book shall be
maintained in respect of all TF15 and TFI. The monthly Milintr(la
ll«
totals, which should agree, shell then be transferred to the ohllbsidi
.Main Salary Cashbook. Any . variance should ary
immediately be reconciled before transfer to the Main CIIsb
book, .
Cashbook,
I .
1910. The Director of Finance and Accounts shall ensure
that actual monthly deductions, as reflected-in the cash
book agreewith the sum deducted at source. Any Deductio
variance should be reconciled and communicated to the ns.
ncorded
Budget Office of the Federation for necessary adjus~ent in
.. tbe casb
book.
1911. (IY Original copies of all TF15 supported with
schedules of contributors on a given pay point shall be
forwarded to pension sub- accounts section for posting
and updating the individual ledger accounts of all Original
employees. COpiHOf
TF
(ii) All ledger accounts shall be kept in strong room IS !or-
or fireproof cabinets when not in use. warded
with
. (iii) Where the system is computerised, individual scbedulH
o! .
ledger accounts shall be maintained in the system and contribut
produced when necessary, on
/
1912. The Subsidiary Pension Accounts Section, shall
prepare quarterly reports stating the cumulative
contribution of all employees. Copies of this report shall
be distributed as follows:
(i) The Accounting Officer;
Pensi
Ifi) Acc'ountarit-General; on
accllu
(lit) Auditor-General; nb
quart
(tv) The Budget Office; erly
M The National Pension "pom.
Commission; and
(vi) The Pension Administrator. '

117
Chapter 19 Federal Government Financial Regulations

1913. (i) On the transfer of an officer, from one ministry/extra- .Last p.y
ministerial office and other arms of government to, another, a last certificat
es :
pay certificate (LPC) stating the total contribution by the Officer peaion
shall be prepared by his former ministry/extra-ministerial office contributi
on_
and other arms of government and forwarded along with a
certified true copy of his.ledger card to his new ministry/extra
ministerial office and other arms 6f government.
(ii) On IDe receipt .of the LPC and the certified true copy of
le-dger card, the pension sub-accounts section of his new
ministry/extra-ministerial office and other arms of government
shall open a new ledger card using the closing balance on tpe
certified true copy as his opening balance for the transferred
employee.
(iii) The Budget Office and the Pension Fund Administrator
shall be duly informed of the transfer.
1914. On the death, retirement or termination of appointment of
an officer, a last pay certificate shall be prepared and forwarded Last pay
to the Pension Fund . Administrator, with copies to the Budget certificat
Office, Accountant- General, Auditor-General and Pension et
dnlb.
Commission. rdirtd
1915. (i) For field Officers, all deductions shall be treated as or
outlined In the foregoing provisions. Where payments are made termiMll
d
through the federal pay officers, it shall be the responsibility of oIftcer_
the officer in- charge of Field Offices to collect copies oITF15
supported with a schedule of affected contributors for onward
transmission to the Accounting Officers of their respective Field
oIIken:
ministries/extra-ministerial offices and other arms of government. T~llIIetlt
o'
(ii) All transmission of deductions as per sub-section (i) dedactiD
M.
above shall be effected within 30 days of the deductions.
(Iii) The transmitted deductions from the field officers shall
be referred to the pension accounts section for action as
stipulated in FR 1911.

118
Chapter 20 Federal Government Financial Regulations

CHAPTER 20

GOVERNMENT VEHICLES
PART I-USES AND PROPER CONTROL
2001. The Accounting Officer shall be responsible for Responsi
bility·
ensuring that there are effective controls in the use of rornhides.
government vehicles. For this purpose, he will ensure that
the following records are maintained:

(a) Vehicles' Control

Register.
(b) Requisition! Approval
for journey.
(c) Vehicle Log-Book (Gen.
59). Use or
orne.iIll
(d) Vehicle Maintenance trausport
.
Register.
2002. Official transport is to be used on all occasions to Transp
facilitate government business but shall not be used for ort.
rreight
private journeys. and
pOllag
es:
2003. The circumstances in which a government officer is sulnor
eligible for transport at government expense, and the transp
ort.
scales for such transport, are prescribed in the Public
Service Rules: Ministries/extra-ministerial offices and
other arms of government shall arrange cash payment for AHBtb
all authorised journeys. nhlclr
to driver.
2004. As much as possible, a particular vehicle should be
attached to a particular driver over a period to facilitate
accountability for the movement and general condition of
the vehicle. The existing practice whereby any driver has
access to any vehicle in the pool- system'is inimical to Fuelin
good care and proper maintenance, and should g or.
be avoided.
200S. Ministries/extra-ministerial offices and other arms of
government shall enter into reasonable agreements with
petrol dealers for supply of fuel, on a monthly credit basis.
As much as possible cash purchases should be limited to
touring duties and emergency cases where supply is not
immediately available-from the regular supplier.

119
Chapter 20 Federal Government Financial Regulations

2006. The Director, Administration. and Supplies on the Serving

recommendation of the Transport Officer, and the Head of sp.re
p.rtL
Accounts Department shall cause a reasonable stock' of
spare parts to be maintained to support the service bay.
2007. Service charts should be prepared by transport
officers showing the details of vehicles owned by ministries, Service
ch.rt.
tQ~ type of repair undertaken at the previous service,
current problems, date of next service, etc. (specimen as
Appendix 22). A simil~r chart showing the service history of
a. vehicle from the date of purchase till its present age
should also be compiled. This will enable the BOa:;d of
Survey to determine the appropriate moment to board a
vehicle. .
lfH
1008. To facilitate the proper control of transport -operation ohtallon
dilry.
and for·effective mOnitoring of the movement of government
vehicles, transport units should adopt the use of StatiOn
Diary (specim'~n as Appendix 23)-for a graphic illustration of
the deployment of all vehicles-in a ministry/extra-ministerial
office and other arms' of government at a particular point in
time. The transport officer shall ensure that drivers endorse
their log books before, during and after any assignment. .
Tral.illl
1009. Government drivers should be properly inducted into ol
driven.
their roles when they are newly employed. Training and
retraining should also be II regular feature in a driver'~
developeent. No...a;l
dllll
2010. The non-accident bonus. policy should be more bonus.
faithfully observed and+stringent measures taken against
any driver who negligently causes damage to government
vehicles.

PART n - ACCIDENTS TO GOVERNMENT VEHICLES

Proc:ed
lOll. In addition to any action which may be required to be ll~:
taken in accordance with the provisions of section 23, of Ceaer.
1
the Road TrafficAct, Cap.184, the procedure prescribed in
this chapter shall be observed when an accident occurs
involving a federal government vehicle, (see endnote to
this chapter for the provisions of Section 23, Road Traffic
Act.)

120
Chapter 20 Federal Government Financial Regulations

2012. (i) The driver, or the person in charge of the Driver:

vehicle, must immediately report ~he accident to his aelion
by.
Head of Department or Division. At the scene of the
accident he will furnish, only to a Police Officer, or to the
owner of the property to which injury has been caused,
details of:
(a) his name and address;
(b) the name and addreess of his Ministry or
Agency; and
(c) the identification mark of his vehicle.
(ti) Pursuant to sub-section
(i) above, the driver shall in no way admit liability to
any member of the public, or make any statement
other than .those above, to the Police, or to the owner Head of
of the damaged property. deClartm
ent or
2013. The Head of Department or Division shall report to diviJioD
actioD
the Director, Administration who shall take early steps to by.
obtain statements of what took place from the driver, the
Inspectio
passengers and any witnesses' whose names and n by
mechani
addresses are known. cal
, engineer
2014. The Director, Administration and Supplies shall ;
request the Accounting Officer of the Federal Ministry of
Works to send a Mechanical Engineer to inspect the
damage to the government vehicle or property. The
inspection of non-government property shall not be C¥l'i~
out except in circumstances as described in
Financial Regulation 2018, since an unsolicited inspection Note
for
might be held to amount to an admission ofliability. guidanc
e of
1015. The representative ofthe Federal Ministry of Works inspecti
ng
shall be a pefson whose evidence shall be relied upon officer.
in any law court in ~ tve.ntpfa di$pijte.
2016. (f~ clairn for compensation for damage or injury Claim
arising out of 8n ~!dent is received, the Director, against
Governm
Administration and Supplies ent.
shall promptly acknowledge receipt of the claim .
. 1017. On receipt of a claim under F.R. 2016, and
provided the .. consent of the owner of the vehicle or
Inspectio
property or his representative has been obtained, the n
Director, Administration and Supplies shall request the following
reaiplDh,
Federal Ministry of Works to send a competent person to claim
Inspect the damaged vehicle or property in respect of against
Govern
which the claim is made. ment.
121
Chapter 20 Federal Government Financial Regulations

2018. In those cases which are brought to the notice of the Polite
aeation
Police, in accordance with Section 23 of the Road Traffic informati
Act., Cap. 184, the Director, Administration and Supplies on
of.
shall obtain a police report together with a statement as to
whether any person is bei ng prosecuted as a result of the
accident. The police authorities shall also be requested
to give the result of such prosecution, where available.
2019. The Director, Administration and Supplies shall Report
forward in duplicate to the Accounting Officer, a report on to
Account
the circumstances of the accident. The report, which must ing
contain full details of how the accident occurred, shall Omcer.
include, the following:
(a) Details of any claim which has been received for
damages or for injury arising from the accident.
(b) The original of any such claim.
(c) For the purposes of assessing the legal position, an
opinion whether or not the government driver was acting
in the course of his employment, and if it is considered
that he was not, then full particulars must be given " As a
general rule a driver on an authorised journey is presume
a to be acting in the course of .his employment, even ifhe
makes an unauthorised tour, or drives at a speed or in a
manner which his superior officer has forbidden.
(d) Details of the damage to government vehicles and
property, including the cost of repairs, and details of ahy
evidence tend ing to show how the accident occurred.
(e) Details of the damage or injury in respect of which
any claim has been made.
(f) Copies of any reports provided by the
Police.
(g) Copies of the statement of the
driver.
(h) A sketch plan of the scene of the accident, if this is
likely to assist in the assessment of the case.
Board
(i) An opinion on the degree of negligence of each of of
Enquiry
the parties involved. ' appoint
ment
2010. The Accounting Officer shall decide whether the of.
circumstances of the accident disclosed by the report of the
Head of Unit or Division warrant the convening of a Board
of Enquiry, and, if so, he shall apply
122
Chapter 20 Federal Government Financial Regulations

for such a Board under the provisions of Chapter 25,

Part III of these Regulations.
2021. The Accounting Officer may dispose of an Accounti
ng
accident report, and order the repair of the government Omcer
vehicle when: Authoris
ed to
deal
(a) A civil claim against- Government has not been with.
received, 9r is not likely to be received.
(b) The Accounting Officer is of the opinion that
government should not institute a civil claim against
any person.
(c) The disciplinary action against any officer
involved is within the discretion of the Accounting
Officer.
(d) Sufficient funds are available to meet the cost of
repair to the government property. Accoun
ting
2022. The Accounting Officer shall submit a report to Omcer
to
the Ministry of Finance on the circumstances of those report
accidents if: to
Ministr
(a) a civil claim against Government has been y of
Financ:
received, or is likely to be received; 2.
(b) in the opinion of the Accounting Officer,
Government should institute a claim against any
person; and
(c) there are allegations of negligence causing the
accident which may involve disciplinary action against
officer over whom po~ers Of discipline have not been
delegated. Report or
.
2023. (I) The report to be submitted under Financial Accounti
Regulation 2022 must contain, inter alia, details ng
OfJiccr:
of: rom
of.
(a) The opinion of the Accounting Officer as to
the degree of negligence of each of the parties
involved in the accident.
(b) The disciplinary action including suspension,
surcharge and loss of non-accident bonus taken
against any officer found guilty of negligence.
(c) Instances of any unauthorised use of
government vehicles which may have been
disclosed as a result of the accident, together with
recommendation to prevent are- occurrence.

123
Chapter 20 Federal Government Financial Regulations

(ii) The report of the Accounting Officer shall be

supported with the following documents:
(0) A copy of the report with the attachments, from
the Director of Administration, Head of Unit or Division,
as required by Financial Regulation 20 19.
(b) The report of the Board of Enquiry, where
applicable. Departm
2024. If a criminal prosecution is pending against a ental
Disciplillll
'government employee arising from an accident involving a ry
Action.
government vehicle, the departmental disciplinary action
should not be taken until the result of the criminal
prosecution is known. . Actio!!
by:
2025. On receipt of ' the report from the Accounting Officer, Fed,r
al
the Federal Ministry of Finance shall be responsible fOr all Minist
subsequent action on civil claims,' and will refer the papers ry
to the law officers for advice as to whether government Finan
ce.
should institute a claim against any person or admit liability
in respect of any claim which may be made, against
government for damage or injury caused by the accident.
2026. For purposes of disciplinary action, all relevant
papers in respect of Ii charge of negligence against an ActiOn
by
officer shall be forwarded to the appropriate Staff sr.tr
Committees of the ministry for consideration orto the Commi
ttee.
Federal Civil Service Commission as appropriate.
2027. If as a result of the accident, the government vehicle
is considered to be beyond economic repair, the Accounting Appoillt
ment
Officer shall apply for a Board of Survey on the vehicle ofBoatd
under the provisions of chapter 2S of these Regulations. or
Copies of the Report of the Accident shall be made SUl'\ley.
available to the Board.
2028. Accounting Officers shall forward at quarterly intervals
to the Federal Ministry of Finance with a copy to the Auditor- Qlllirter
General and Accountant-General, a return of all accidents to ly
renlrllt.
government vehicles-- under their charge to show:
(0) Date of accident.
(b) Details of vehicle involved.
(c) Estimate of the cost of repairs ;ogovemment
vehicle or
property.

124
Cbapter 20 Federal Government Financial Regulations

(d) Brief details of accidents dealt with under Regulation 2022,

and details of disciplinary action taken.
(e) Brief details of accidents dealt with under Regulation 2023,
and Cross- references to the reports submitted under Financial
Regulation 2024.

ENDNOTE
The provisions of Section 23, Road Traffic Act, Cap. 184, are
reproduced as
follows:
"Where in any accident due to the use of any motor vehicle or trailer
on a highway, any injury is caused to any person, property or livestock
in the charge of any person, the driver of the motor vehicle shall:
(a) immediately stop the vehicle;
(b) furnish his name and address, the name and address of the owner
of the vehicle, the identification mark of the vehicle and other
particulars relating thereto if requested to do so by any person to
whom, or by the owner or person in charge of the property or of the
livestock to which the injury has been caused, or by any Police Officer;
(c) in the case where the person to whom injury has been caused so
requests, or if he is unconscious, or if the injury caused to that
person appears to endanger life, take all reasonable practicable
steps to attend to the injured person, to procure him medical
attention and to procure, where necessary, his removal to hospital
and thereafter report the accident forthwith to the nearest Police .\
Station;
(d) in every case not referred to in paragraph (c) report the accident
as soon as possible and in any case within 24 hours of the
occurrence of the accident to the nearest Police Station."

125
Chapter 21 Federal Government Financial Regulations

CHAPTER 21
STORES ACCOUNTING AND CUSTODY
PART I
STORES - CLASSIFICATION AND GENERAL

2101. Stores include all movable property purchased from S!0~s:

Definiti
public funds or otherwise acquired by government. on.
2102. For accounting purposes, stores are of two classes,
namely Allocated and Unallocated Stores. They are further
divided into three categories which, after issue, are dealt
with according to the nature of the article, defined as
follows:
(a) Non-expendable stores: e.g., plant and machinery,
motor vehicles,typewriters, scales and furniture.
(b) Expendable stores: e.g., shovels,machetes,
brushes.
(c) Consumable stores: e.g., paint, soap and Alloca
ted
food-stuffs. Storr,.

2103. Allocated Stores are stores the costs of which are

chargeable direct to, and remain a charge to, the sub-head
of expenditure in which funds for their purchase are
provided in the estimates. These stores are taken on
Unalloca
numerical charge and may be placed' in an Allocated Stores ted
or put into immediate use. They may be either purchased Sto~.
direct or obtained from the Unallocated Stores Stocks.
2104. UnaIIocated Stores are those purchased for general
stock rather than for a particular work or service, for which
the final vote of charge cannot be stated at the time of
purchase. Their cost is debited to an Unallocated Stores
sub-head in the Expenditure Estimates. They are held on
charge by both value and unit and when issued for use are Storllg~
charged to the appropriate sub-head of expenditure as an Accordin
Allocated' Store, and the corresponding credit is posted to g to
cJsJJific
the Unallocated Stores sub-heads. ' alion.
2105. Allocated and Unallocated Stores should preferably
be stored in separate premises. Where this is not possible,
separate areas should be maintained within the same store.

126
Chapter 21 Federal Governmen/ Financial Regutations.

PART II
STORES : B'OO~ AND FORMS OF ACCOUNTS
Stores
2106. Every officer charged with responsibility as defined Ledger;
in FR. 2402 and 2403 will ensure that proper stores maintena
nce
ledgers are maintained to record all receipts and issues or.
from stores.
2107. A separate ledger shall be maintained for each Stores
store. Records of articles of the same group shall be kept Ledger
method
in one ledger, and items should be arranged in or
alphabetical order. The unit of quantity shall be shown Use.
and articles shall be taken on charge in that unit.
Separate folios shall be assigned to the various articles in
stock and the description shall, in every case, agree with
that ofthe tally card kept in the store. All stores ledgers
must be clearly indexed.
2108. (i) All bound ledger folios shall be numbered
consecutively. Sheets for loose-leaf binders shall be
controlled by register and issued against signature. The
Control Register shall be maintained by a senior officer
other than the Storekeeper, who will be responsible either
for ensuring that the loose-leaf sheets are properly and
serially numbered on receipt from the printer, or for Stores
ledger
seeing that such sheets are numbered in his office Control
immediately on receipt with a numbering stamp which he pr
shall keep personally under lock and key. He shall also pages.
be responsible for issuing new sheets as required and
recording in the control register the stores ledger folio
number gi ven to each on coming into use. Keys to loose-
leaf ledgers and locking devices for card cabinets shall be
kept personal \y by this officer.
(ii) Each sheet in use shall be given same folio
number on both sides and when a replacement sheet of
anyone item is inserted for one that is exhausted, in
brackets, e.g., 5 (2). Completed sheets when withdrawn
from a loose-Leafledger in current use shall be filed in
numerical order in a separate binder ..
2109 (i) In place ofa bound or loose-leafledger, a system
of controlled cards may be used. Control of cards shall
follow the procedure for loose-leaf binder sheets as
shown in FR. 2108.
Stores
Ledger
Cards
and
replace
ment.

127
x
Chapter 21 Federal Government Financial Regulations

(ii) A new ledger shall not be opened until the old one is
exhausted.
2110. The Stores ledgers or cards maintained in accordance with FR.
2107 and 2109 shall contain complete record of the receipts and issue

of all articles of government property and stores, including livestock

and bulk supply of petrol, but excluding consumable stores purchased
for immediate use in accordance with FR. 2402 (ii). The ledgers shall
. be posted daily and every entry must be supported by a voucher, the
number of which shall be recorded against the entry see FR. 2401: In
the case of Un allocated Stores, the ledgers and vouchers will record
both quantity and values. Unserviceable and obsolete stores shall be
posted in a separate ledger, supported by a consignment note.
2112. Stores ledger shall be balanced, at the-end of each month or when
a Board of Survey is held or a stock verification takes place. Allocated
stores should be balanced when one officer hands over to another.
Where a separate column for .the purpose is provided in the stores
. ledger, the running balances shall be.inserted after each transaction.

2113. When the last line but one on any folio of a ledger has 'been
entered, the receipts and issues 'shall be totalled and carried forward to
a new folio. The completed folio and the new one shall be cross-
referenced (see F.R. 2108). When ledger cards are in use, and totals are
carried forward, both cards will be similarly cross-referenced.
2114. At the end of the financial 'year, a red line must be drawn
-imrnediately below the last entry on each page of the ledger and totals
obtained.

2115. Receipt and issue vouchers shall be numbered consecutively for

each financial year and filed in numerical order.

2116. Should a receipt or issue voucher be cancelled, all copies except

the last which' should remain in the book shall be filed serially.
'Cancelled voucher shall be clearly marked as such and. initialled by a
responsible Officer.

128
Chapter 21 Federal Government Financial Regulations

1117. Conversion and adjustment vouchers of any C,Dnven

description will be in separate series, consecutively ion.
and
numbered for each financial year, and filed in numerical adjustm
order. ent •
voucher
s.
2118. The number of the store ledger folio to which each
item has been posted shall be recorded on air receipt, Stores
VOU{
issue, or other vouchers. To prevent unauthorised .ers:
additions on vouchers, a diagonal line shall be drawn unautho
rized
immediately below the last entry and initialled by the additlqn.
officer raising the voucher.

2119. A separate tally card must be kept for each item in

the store to correspond with items recorded in the store Tally
ledgers. The relevant ledger folio shall be quoted on the cards:
tally card. Tally cards must be kept in the bin with the Generel
and
article, of which they refer, except that where this is posting
impracticable, they may be kept in suitable cabirfets or s.
drawers, provided they' are immediately available for
entering and checking. All receipts and issues shall be
recorded on the tally ,cards which will beposted from the
vouchers immediately the stores are physically received
or issued.
2120. Entries on tally cards shall be made in ink qr ball
pointed PJil, and shall be initialled by the Storekeeper.
Cards must not beeuled off while the balance of stock on Tally
hand must be shown in the proper column. If Cards
Entries
circumstances permit, the tally card should be entered by
an officer other than the officer responsible for posting
stores ledgers.
2111. Registers shall be kept to record the following:
(a) All short-landed, missing and damaged articles
Registe
(Claims Register: see Financial Regu lation 2407). r.
?
(b) Issue 1)/ Allocated Stores on loan and their
return (see ER. 2139 and 2425).
(c) All issue vouchers, showing the number,
nature, requisitioning officer and date of acceptance, and
return ofthe issue voucher signed by the consignee.

129
Inventories
2122. In addition to stores ledgers, inventories of non-expendable stores in use such as office furniture, camp equipment,
tools, machinery, etc. shall be maintained by each officer to whom such property has :\'on-
been Issued. A d upJ icate copy of the
Expendable
inventory shall be kept elsewhere in safe custody. Stores.

21i3. Erasures may not be made in any stores ledger, receipt or issue voucher,
or other stores accounting documents. Corrections must be made by striking out
the erroneous entry in red ink and inserting the correct entry. Corrections in Erasur
ledgers shall be initial1ed by the responsible officer. Corrections on issue es; Not
AHOl~
vouchers should be signed in full by the officer who authorised the issue as well ed
as the recipient of the stores. The recipient of stores may not make any
corrections on the issue voucher.

2124. All stores ledgers must be kept in safe custody as provided for in Financial
Regulations Chapter II.

2125. Specimen forms of. ledgers and vouchers are given in the
Appendix 15. Ministries/Extra-Ministerial oft ices and other arms of government
whose stores require specialised documents may design such forms but are Store
s
required to submit them to the Accountant-General and the Auditor-General for Docu
approval. ment
s
2126. Accounting Officers are responsible for formulating a Stores Code for the secur
ity.
guidance of their officers dealing with stores. Such code or other accounting
Specim
instructions must conform with the main principles laid down in these Regulations en and
and must have the speciali
setl
prior approval of the Accountant-General. In the event that forms:
there is a conflict of detail, then the code.shall prevail. approv
nl of.
2127. Stores forms in general use shall bear stores numbers
and shall be issued under the authority of the Accountant-
General. Stores F onns for special use may not be used without Sto res
the authority of the Accountant - General (see Appendix 15 for cod e.
list of Store Forms in use).
PART III
SUPERVISION AND CUSTODY OF STORES

130 Storel
Corm.
Chapter 21
Federal Government Financial Regula/ions

2128. Every public officer is personally and pecuniarily Responsi

bility
responsible for government property under his control or General.
in his custody.

2129. The Accounting Officer is responsible for the genertl Responsl

blllty
supervision and control of stores and stores accounts of ;
his ministry/extra-ministerial office and other arms of accounti
ng
government. Officer.'

2130. Every officer in charge of a branch, section, or Respon!i

station is responsible for the general supervision and bility
control ofthe stores and stores accounts of his branch, Branch •
Omcers.
section or station.

2131. The storekeeper or officer in charge of a store or Responsi

section of a store who shall in each case be specifically bility
nominated in writing is personally responsible for: or
storekee
per
(a) c he c k i n g , handling and storage of stores handling
or
received; stores.

(b) care of stores, including proper stacking and storage

according to the nature of the stores with due observation
of safety precautions

(c) issue of stores supported by authorising vouchers.

and ensuring such issues are checked and properly
packed;
(,9) progression of stores issues so that items of old stock
are issued before new stock;
(e) maintenance of stocks within the prescribed maximum
and minimum limits and avoidance of waste of stores and
irregular issues; and (f)periodic verification of stock
balances with tally cards and ledger balances, and
reporting any discrepancies revealed, including damage
or deteriorated stores, excess stores or obsolete stores.
2132. (i) The storekeeper or officer in charge of a store or
a section ofa store, is personally responsible for:
Responsi
bility
or
storekee
131 pers
security
and
maintena
nce
of stores.
x

Chapter. 21 Federal Government Financial Regulations

,,", '

'(a) existence and observance of security regulations

which should include prevention of un au thori sed access;
(b) frequent. inspection of the storeroom giving
special attention to the prevention of illegal entry ;
(c) ensu·ring thet the storeroom is clean and
properly ventilated; and
(d) reporting when the storeroom is not in good
condition or a state of disrepair:
(ii) Thestorekeeper or officer in charge of a store or a
section of a store is required to be present when the
storerooms are opened' and must visit the storerooms daily,
He is solely responsible for the keys and no delegation of
th~, duties of locking up is permitted. However, where
special circumstances require that more than one officer is
specifically authorised, all' such officers shall be equally
liable, In such circumstances, special instructions which
must be approved by the Accountant-General after
consultation with the Auditor-General are required,
Limit or
2133. Stores officers and/or stock verifiers shall not ruoction.
participate in the procurement of stores. They are-also not or
to participate in the selection of a contractor or sit on the duties or
stom
Tenders Board. Their duties are mainly to ensure that the omcu/l
goods ordered are received according to specifications t~k
veritierJ.
and 'recorded in the stores ledgers as appropriate,

2134. All stores are subject to the following inspections: Iospedlo

ns.
(0) The inspection of all stores within the ministries/extra-
ministerial offices and other arms of government, whether at
headquarters or outstation "shall be carried out at least
twice yearly at intervals.

(b) The inspection of all un allocated stores at least twice

yearly at irregular intervals.

(c) Checking of every item of stock at least once a year by

stock verifiers.

132
Chapter 21 Federal Government Financial Regulations

(d) Inspection by Internal Auditors as part of their regular

routine functIons.

(e) Boards of Survey, held annually and at such other

times as may be necessary (see Chapter 27). Inspecti
on
2135. Reports of inspections arranged in conformity with reports:
inrorma
F.R. 2134 will provide the results of the following checks: tion
thenin.
(a) A test verification of the additions and
subtractions in the store ledger and a test comparison of
the ledger entries with receipt and issue vouchers. .
(b) A test comparison of the ledger balances
with .the actual stock and tally cards.
(c) An examination of the condition of the
stock and manner of storage.
(d) A scrutiny of the books and registers in use,
which should be up- to-date and the relevant vouchers
properly filed. '
(e) An examination of security measures in place
as weU' as comments on obsolete and/or excess stores if
any, together with any necessary recommendations.
2136. The reports of all inspections, except Board of IDsp'e
Jtion
Survey. shal] be submitted to the Accounting Officer with rePort, ,
copies to the Accountant-General and Auditor-General. In submwio
case of Board of. Survey, it should be submitted in n or.
accordance with the provisions of Chapter 27 ofthese
Regulations.
2137. Officers to whom plant and tools have been issued
?lant
for current use will make periodic checks to ensure tMt no and
shortages exist. Any discrepancy should be reported to tools.
the Head of the supervising division or department (see
F.R. 2131).
Fire
2138. All stores premises must' have adequate fire~ pmaulio
fighting appliances provided and maintained in a servi DJ
ceable condition.
2139. (i) No article shall be issued on loan from an Issue on
Ioan,
Unallccated Store. (ii) Articles may be issued on Joan from
an Allocated Store, but prior written approval must be
obtained from the responsible officer whet:C'tl Joan tm
register shall be kept for that purpose. plQYlDe
nl
oh~Qurj
2140. Security Guards should be employed to look after ly
all government stores. guards.

133
Chapter 22 Federal Government Financial Regulations

CHAPTER 22
ALLOCATED AND UNALLOCATED STORES
PART I
ALLOCATEDSTORES:TOOLS,PLANTAND
FURNITURE

2201: The provisions of Part I of this Chapter shall apply to Expend

able
the control of .expendable and non-expendable stores as and
defined in FR 2102 (a) and (b) after their issue. Non-
expend
able
tools.
2202. The receipt of non-expendable tools from main store
or from direct purchase or from transfer, and their return to
Ledger:
main store shal I be recorded ina st%'j:Jarate non- Non-
expenda
expendable tools ledger to be maintained by the officer i'I b~.
charge of the workshop or unit. The officer in charge shali
also maintain subsidiary or inventory ~ords to show the
issue and return of tools. to and from individuals. The
supervising officers shall make periodical cile~ks to ensure
that the correct numbers of tools are orrhand and thai they
are in good serviceable condition.
Unservite
2203. Non-expendable tools which have become able
unserviceable shall remain on charge in the tools ledger Non,-
expenda
pending examination by a Board of Survey and authority for ble.
disposal and write-off, to be given under the provisions of
chapter 27.

2204. Non-expendable tools which have been lost shall Lost or

No e-
remain on ledger charge, in the tools ledger and shall be a expend
able
liability of the officer in charge, pending the examination of tools.
the loss under the provisions of chapter 27.

2205. The receipt of expendable tools i.e. those which are

Expend
not considered to have·1i specific life assigned to them able
tools
shall be recorded in a separate expendable tools ledger to ledger.
be maintained by the officer in charge of the workshop or
unit.

2206. Expendable tools which have become unserviceable Write -orr.

134
Chapter 22 Federal Government Financial Regulations

through fair wear and tear shall be written-off charge in the

expendable tools ledger without an examination by a Board of
Survey (see Financial Regulations 2611 and 2612).
2207. When replacement of expendable tools destroyed is Replace
required the original of'the destruction certificate in the following ment
of
form shall be forwarded to the issuing store in SUPP9rt of the' expenda
demand: "Certified that I have personally inspected the under- ble
tools.
mentioned expendable tools issued to me which have become
unserviceable through fair wear and tear and have been
destroyed by (quote method of destruction) "
Signed ............................ .............. .
Rank ............................... .
Date ................................ .
Countersigned ................ .

Officer-in-eharge of workshop
Date ........................., .................... .

2208. The term "Plant" includes both fixed and movable items,
such as machines, engines, boilers, etc.

2209. Every item of plant shall be numbered in a series to be Definitio

n of
recorded in a register at the headquarters of a ministry/extra- plant.
ministerial office and other arms of government concerned with
the acquisition and issue of the plant. The appropriate series and Registra
number shall be inscribed on the equipment. tion
of.
2210. The receipt of the plant shall be recorded in a plant ledger
to be maintained by the officer in charge of the workshop or unit,
and for 'fixed plant, 'the record shall show the location of the plant
in use.
Plant
2211. Zn~tor~es on Stores Form 15 shall be maintained by the Ledger.
officer in charge of plant to record the accessories, spares and
tools carried with plant equipment.
Inventor
2212. Officers in-charge of plant shall maintain plant log book for y or
each item of equipment to record the plant's history of repairs, accesso
ries.
overhauls, spare parts consumed, details of periodic
maintenance, servicin~ and details offuel and oil consumption
Log
135 Book;
malntena
nee
or.
Chapter 22 Federal Government Financial Regulations

2213. Plant which has become unserviceable or lost shall PIRnt

remain on charge in the plant ledger pending examination by write
off.
a Board of Surveyor Board bf Enquiry and the authority for
disposal and write-off to be given under the provisions of
2214. Ministries and extra-ministerial offices and other arms Furnisbin
of government may, on their own, furnish and equip their g or
OrrlCUI
offices as well as residential quarters of eligible officers. Rnd
governmtl
lt
quarters,
2215. The receipt from store, direct purchase of furniture and
equipment for an office or other government building as weH
as returns to store shall be recorded in a furniture ledger to
be maintained by the office manager, or officer in charge of Furnitur
e
the building. ledger:
malatena
nee
2216. The distribution of furniture and equipment within a or.
building shall be recorded in a master inventory record, to be
maintained by the office manager or officer in charge to show
the location of the furniture and equipment and he shall MAster
ensure that the total of each type' so distributed agrees with inventory
reenrd;-
the balance en the relevant furniture ledger . public
'- .,- omce
2217. The office manager, or officer in charge of the building
shall ensure that a furniture inventory board (Stores Form 15)
is displayed in each room or office to record the distribution of
Furnit
furniture and equipment to each room or group of rooms. He ure
will make periodic checks at least once quarterly to ensure ianato
ry
that the correct numbers of furniture and equipment are in bOlrd.
their pI:Oper place and that they are in good serviceable
condition. He will ensure that all items found surplus are
immediately taken on inventory and master inventory charge.
"'
218. The officer in charge offederal houses in an area shall
maintain a masterinventory record to show the location of all
federalgovemment furniture on issue to houses, quarters, Mlli,r
etc., and will issue a furniture inventory board (Stores Form ianDlo".
15) to record the furniture and equipment on issue to each record;
GoY,mll
quarter. Inventories will be checked in full detail ana change l,nl
of occupant. QUirt,
",

13f.
Chapter 22 Federal Government Financial Regulations

2219. Every electrical or gas cooker, refrigerator, water heater or Registrat

fan shall be numbered in a series to be recorded in a register by ion
or
the officer in charge of the Store of issue. The appropriate series equipme
and number shall be inscribed on the equipment. nt
and
PART II appliaiu~
es.
UNALLOCATEDSTORES
2220. The provision of Part II of this chapter shall apply to the
control of un allocated stores.
2221. The purpose of an unallocated store is to acquire stores of Unailoc
a standard design and in constant demand, and to hold minimum ated-
stores. .
stocks - thereof to facilitate their immediate availability whe-n
required for a project or service. It is also to allow the vote of the Unalloc
ated
relevant project or service to be charged with the value of the stores
stores when issued. purpose
.
2222. The maximum limit. of the value of the stores which may be
held in stock at anyone time shall not be exceeded without the
authority of the Minister of Finance. -
2223. The provisions of chapters 21 to 26 concerning regulations,
security, issue, return, handing over. acquisition and losses shall ¥aximum
apply mutatis mutandis to unallocated stores. stock
holdil'g

2224. The c6st~fstores purchased to replenish standard stocks,

and - stores imported and hanqled by an unallocated stores Applicatio
organisation for a specific work or service, shall.be changed in~lly n or
]i'io8Dcial
to the unallocated stores sub-head of the current estimates, 1lhaer Regulatlo
the item of "Purchases-of stores " , lll.
2225. -The cost of stores purchased locally for specific projects or
service shalrbe charged direct to the relevant vote of the project Vote to
or service. be
cbarg
ed.
2226. The "cost" of unallocated stores for accounting purposes
shall be':

Local
PUrchOl1
ror
137 Ipeclnc
project
for
service.

COlt of
110m,
Chapter 22 Federal Government Financial Regulations

(a) For imported store-the invoice price (f.o.b), ocean

freight, inspection fees, marine insurance, customs duty and local
transport cost.
(b) For stores purchased locally-the full purchase price,
less discount, if any.
2227. When stores are received, each category shall be Fixed
price
separately taken on charge in quantity and value. The value at metbod
which stores will be taken on charge shall be ascertained by the .
officer in charge of the stores by determining a unit price for each
category approximate to the average of the value of the items in
stock and the known or estimated price of the stores to be taken on
charge. This unit price will remain as a fixed or catalogue price until
a variation of the cost of a replacement purchase demands a
revision of the rate.
2228. As an alternative system to the fixed price method, and
Last
when approved specifically by the Minister of Finance, the articles known
may be taken on charge at the last known price when details of the price
full landed costs are not .immediately available. metbod.

2229. The Head of Finance and Accounts of the ministry/extra-

ministerial office and other arms of government shall ensure that
the following minimum records are maintained: Minim
(a) Purchases Journal (or Stores Cost Book). ulII
record
(b) Issues Journal (or Stores Issues Summary). s.
(c) Stores ledger, to include an account for each category of store,
and a separate account for:
(i) shortfalls and excesses (or Price Adjustments).
[ii) Claims.
2230. The Purchases Journal or Stores Cost Book shall be the
prime entry record for taking on charge of the stores received MId
shall be a manually written record in columnar form conveniently
divided to facilitate:
Pun:J\
(a) The reconciliation between the prime entries-for ue
stores received with the accounting entries in the abstract, (see journa
l.
Financial Regulation 1605 (eI).

138
Chapter 22 Federal Government Financial Regulations

(b) The reconciliation between the prime entries for

the cost of stores received with the values taken on charge at
the fixed or predetermined rate.
(c) The reconciliation and agreement of the total po
stings to and balances remaining on the various stores
accounts.
(d) The periodic computation of the total. of the
differences between the actual costs and the fixed prices.
(e) The recording of the values for goods imported
when short -landed or damaged and the subject of a claim on the
carrier or supplier.
(/) The recording of the revaluations of stocks on hand
upon the change of a fixed price.
Issues
2231. The Issues Journal or Stores Issues Summary will provide journal
a summary and a monthly total of the values of issues of stores . or stores
computed at the prevailing fixed price. Copies of the Stores Issue summary.
Summary, in triplicate, together with supporting copy stores
issues vouchers, when required, will be forwarded monthly in the
form of Materials expense-Statement to the Head of Finance and
Accounts of the ministry controlling the stores at a date to be
prescribed by the Accounting Officer. The Head of Finance and
Accounts shall. incorporate into the abstract record the total of
the issues to the credit of tile unallocated stores sub-head of
expenditure, item "Issues of Stores" , and charge the values of
the issues to the relevant votes of the project or service for which
the stores were drawn to see Financial Regulation 1607).
2232. The Shortfalls and Excesses Account or the Price Shortfalls
Adjustment Account shall be utilized only for the following and
Excesse
purposes: s
Account.
(a) to accommodate the differences between the total
costs and the fixed prices of issues.
(b) to .accommodate the value of stores found surplus.
(c) to accommodate the value of minor discrepancies
of stores and of goods short-landed or damaged and written-off
store ledger charge by the Accounting Officer under the authority
of Financial Regulations 2601.

139
Chapter 22 Federal Government Financial Regulations

(d) To accommodate the value of unserviceable

stores written-off store ledger charge by the authority of the
Accounting Officer under the provisions of Financial
Regulation 261 O.
(e) To accommodate the increase or decrease in the
valuation of stocks on a change offixed price. CluraltCel
l or
2233. A credit balance remaining at the end.of financial year excess
on the Short-falls and Excesses or Price Adjustment Account balaftft
shall be abandoned and no accounting entry will pass through OD the
iflortralll
the Abstract. If the account runs into a debit balance towards and
the end of the financial year or earlier, if the debit is ncrn
account
excessive, the officer in charge of the store shall fully
investigate the cause and, if appropriate, make the necessary
amendments to the fixed prices. Alternatively, he will apply for
additional funds by Virement Warrant (see Financial
Regulation 309) under Sub-bead "Unallocated Stores
Deficiencies", sufficient to accommodate a transfer by
adjustment voucher to put the Shortfalls and Excesses
Account or Price Adjustment Account into a credit
balance by the end of the financial year. The adjustment shall
he a debit to the "Deficiencies" sub-head and a credit to
unallocated stores "Payments".
2234. Store charges shall be raised only when stores are
issued on repayment to another government, corporation or in
exceptional circumstances on repayment to a government
official or to the public. The element of store charge will be
shown as an addition to the issue or fixed price, and shall be
classified direct to the appropriate revenue head.
2235. The value of imported stores received in a damaged
Cillim~ra
condition from, or short-landed by the carrier, will be recorded r
in the Purchases Journal or Stores Cost Book-and taken on Ibort-
landiai
charge in the appropriate claims section. Details of the loss or good.'
shall be entered in a claims register and the claim against the damage
carrier or supplier shall be passed 1&. the shippers by the d.
officer in charged of the stores. The claim must be made
immediately and within the prescribed time limit. The receipt
of a settlement of a claim shall be recorded in the Purchases
Journal and the appropriate record will be made in the claim
register. The stores-barges account will reflect the periodic
tools of the value of the claims made, settled or written-off and
the balance of the values of claim outstanding.

140
Cbapter 22 Federal Government Financial Regulations

ClAim,
2236. 'A claim shall not be made when the value of the wheo
short- landed I damaged stores does not exceed nollo be
N50,000.00. made.

2237. Unsettled claims shall be abandoned and written-off

Claim
in accordance (with the provisions of charter 27. A claim wrile-
abandoned under the authority of the Accounting Officer, orT.
Financial Regulation.

2606 (a), may be charged again: the Short-falls and

Excesses Account or Price Adjustment Account if the
balance on the account is sufficient to absorb the loss. In
all other instances, the losses shall be transferred, when
funds are made available, to the separate sub- head
expenditure "Unallocated Stores Deficiencies," by a
transfer adjustment 2 an expenditure credit to the item of
"Purchases"
AnnUli
2238. As soon as possible, after the end of a financial Balance
year, or not late than a date to be prescribed by the Stltellle
nts.
Accountant-General, an Annual Balance Statement and
Reconciliation Accounts (see appendix '18), shall be. Stock
veriliCiti
prepared by the Accounting Officer and forwarded to the oD.
Accountant-General and the Auditor-General.
2239. The provisions of chapter 27 concerning Board of
Survey am Inspections of Stores and Financial Regulations Losses or
,toruNd
1704 and 2802 concerning the responsibilities of Internal unservice
Auditors and Stock Verifiers, shall apply respectively -IbJe
,Itora.
2240. The provisions of chapter 26, concerning losses of
stores shall apply.

141
Chapter 23 Federal Government Financial Regulations

CHAPTER 23

ACQUISITION OF STORES:
LOCAL PURCHASE AND INDENTS
2301. Stores may be obtained by local purchase in Nigeria Derivatio
n or
or by indents from overseas suppliers. All ministries/extra- stores.
ministerial offices and other arms of government of the
federal government are required to purchase stores from
Nigerian industries in preference to placing orders for
imported goods.
2302. (i) All local purchase of, or indents for, stores must be J.,ocRI
purchas
authorised by the officer controlling expenditure, and the e or
Local Purchase Order or indent must be signed by him. stores: .
8utnarisi
n;:
(ii) On no account shall special imprest or cash advance be Officer.
used in place of Local Purchase Order or Job Order for the
procurement of stores locally.
2303. The Accounting Officer shall determine which contract
instrument is appropriate having regard to the nature of Instructio
ns
transaction and the need to protect public funds. The for
following guidelines shall apply: incurring
expendit
(a) For on-the-shelf or standardised products, e.g. ure.
Refrigerator, Air-Conditioners, within the thresholds approved
by Bureau of Public. Procurement from time to time, Local
Purchase Order (LPO) may be issued. The validity period of
Local Purchase Order shall not exceed 3 months and in any
case, shall not be valid after the end of the financial year in
which it was issued as stipulated in FR 413
(b) With regard to other contracts that are not.
covered by Local Purchase Order or Job Order, a formal
contract agreement shall be entered into.
2304. (i) On the approval of the Accounting Officer, the
Director of Administration and Supplies shall forward all
request for the issue of Local ·Purchase Order in the
procurement file to the Director of Finance and Accounts. The Issuance
Director of Finance and Accounts shall issue the Local of
local
Purchase Order and ensure that liability is taken against the pun:hase
and job
orders,
142
Chapter 23 Federal Government Financial Regulations

appropriate vote of charge in the vote book. He shall

thereafter release the original and duplicate copies along
with the relevant file to the Director of Administration and
Supplies for delivery to the supplier.
(ii) Where a job order is to be used for the procurement of
stores, such job orders shall be issued by the Director,
Administration provided that it is passed to the Director,
Finance and Accounts who will ensure that liability is taken
against the relevant vote of charge in the vote book before
delivery to a supplier.
Local
2305. As much as it is practicable, goods must be purchas
purchased from reputable manufacturers or their e of
stores
accredited agents. When goods are obtained through an reputab
agent, the purchasing officer will satisfy himself that the le
manu-
goods are authentic. facturer
s

306. (i) Local Purchase Orders (Treasury Book 118R) will Local
be prepared in quadruplicate. The quantities and purchase
estimated cost shall be entered in words and figures, and of
stores
the order will be ruled off after the last item. The original loss of
and duplicate of the order shall be submitted to the local
purchase
supplier, who will return the original with the invoice or bill. artier.
When payment, is made, the original of the order
together with the invoice or. bill shall be attached to the
payment voucher.
(ii) The triplicate copy shall be sent to the storekeeper if
the goods are to be taken on charge. The quadruplicate
will remain in the book.
(iii) Any alteration to the wording on a Local Purchase
Order shall be signed by the officer authorising the order
[see FR 2404]
2307. (i) If the original of a Local Purchase Order is lost Local
purchase
before delivery of the goods and this fact has been of
brought to the knowledge of the issuing officer by the stores:
loss of
supplier, the issuing officer shall cancel the LPO and loc:&l
inform the supplier of the cancellation immediately. The purchase
order ..
triplicate copy of the order shall be recovered from the
storekeeper, replaced and stapled with the quadruplicate
copy in the order book and endorsed accordingly. A fresh
Local Purchase Order may then be issued.

143
Chapter 23 Federal Government Financial Regulations

(ii) A report should be made to the Head of Department and

to the Accountant-General who will arrange for a notice ofloss
to appear in the official gazette. A copy of such notice shall
be forwarded to the Auditor-General.
(iii) If a Local Purchase Order is lost after the goods have
been delivered, the loss must be promptly gazetted as in sub-
section (ii) above and. a replacement of Local Purchase
Order issued. The supplier may obtain payment after signing
an indemnity certificate, on the payment voucher to protect
government in the -vent of double payment for the same
delivery. Local
purehase
2308. All unused and partly used Local Purchase 'order order
books shall be kept under lock and key and suitable security
, of.
precautions taken at all times to prevent them getting into
unauthorised hands.
ACQ
uilitiOD or
2309. Tenders invited in accordance with YR. 2303 (b) shall ,tom:
be considered in line with the provisions of the Public Tenders.
Procurement Act. Purchas
e of
stores
2310. In special circumstances where stores are urgently indent
needed, and it is known that local manufacturers are unable in lieu. .
to supply in reasonable time, a Head of Department may
seek the specific authority of the Minister of Finance to place
an order through importers without recourse to tender. The
Minister must be satisfied that to wait for local supply would
seriously prejudice the work of the Department
concerned or entail extra cost to public funds. Indent ror
IIOres ge
2311 order that the cost of indents -may be met within the •• ral
financial year for which provision is made, the indents shall
be submitted as soon as practicable after the estimates have Local
been approved. Purcba
••
2312 .. The foregoing provisions shall apply in so far as they order:
do not breach any of the provisions in the Public Procurement PPA
complia
Act or any nt.
guidelines that the Bureau for Public Procurement may issue
from time to time.

144
Chapter 24 Federal Government Financial Regulations

CHAPTER 24

HANDLING OF STORES·
PART I
RECEIPTS OF STORES
2401. (I) Receipt entries in the Allocated Stores Ledger Source
or
shall be stores
supported with the prescribed and
supporti
voucher according to the sources of ng"
Source of receipt of voucher
receipt as follows:
stores s.
Ledger entry supportedby
(a) Importation
(b) Local Stores Receipt Voucher
Purchase Duplicate copy of invoice.

Copy of Stores Receipt

(c) Transfer from other Voucher and triplicate copy
stores
of Local Purchase Order.
Copy of Issue Voucher
from the transferring
store ( stores Form 4).
(d)Conversion and Manufacture Copy of Conversion
Voucher (Stores Form 5).
(e) Returned Stores Stores Receipt
Voucher
(Stores Form 3)
(j) Excesses taken on charge Stores Receipt
Voucher
(Stores Form 3)
(g) Any other source Stores Receipt
Voucher
(Stores Form 3)
{ii) Receipt entries in the un allocated stores ledger shall be
supported with the prescribed vouchers according to
receipt of
stores as follows:

Sources of receipt of Ledger entry supported by

stores Stores Receipt
(a) Importation Vouchers
(Stores F.orm 3)
with relevant

145
Chapter 24 Federal Government Financial Regulations

Invoice. Invoice.
(b) Local Stores Receipt Voucher
Purchase (Stores Form 3) and triplicate
copy of Local Purchase Order.

(c) Transfer from other

stores
(d) Conversion and As Required for
manufacture Allocated
(e) Retumed Stores
Stores detailed in
(f) Excesses taken on
Sub-
charge
section (i) above
(g) Any other source
(iii) Receipt entries in the unallocated Stores Ledger shall be
supported by the appropriate voucher or vouchers as detailed in
sub- section (ii) above, except where special forms are designed
for Departmental 'Divisional use. These special forms must have
the prior pproval of the Accountant-General and be in accordance
with ER. 2422. Parmea
2402. (i) On all payment vouchers for the purchase of stores, t
voucher
except as - provided in sub-section (ii) of this Regulation, the s ror
Storekeeper must certify that the stores have been received and stores
certirkat
taken on charge in the stores ledger quoting the stores receipt es.
voucher number and attaching the original copy of the store receipt
voucher to the original L.P.D. (see ER .2415).
(ii) Expendable and consumable stores obtained in small
quantities for immediate use e.g. uniforms, soap, brooms, dusters,
etc., should not be taken on charge in ledgers, but a certificate
should be inserted in the payment voucher thus:
"Required for immediate use and not taken on Ledger charge"
'Invoi
2403. (z) The Supplies Division of every ministry/extra-ministerial ce
office and other arms of government shall maintain an Invoice contr
ol
control Register to ensure that all imported Allocated Stores paid regilt
er.
for, are duly taken on charge.

146
Chapter 24 Federal Government Financial Regulations

The register shall provide columns for entries to show:

(a) Indent No. and Date (To be entered when indent is
prepared).
(b) Invoice No. and date.
(c) Value of Stores on invoice.
(d) Import Payment Voucher, date and number.
(e) Date invoiced stores taken on charge.
(f)Stores Receipt Voucher Number.
The register will be examined periodically by a Stock Verifier to
verify that the stores paid for, have in fact been received.
(ii) Where applicable, Bills/Invoices Control Register shall be
maintained by every ministry/extra-ministerial office and other
arms of government for all stores purchased through indent as
LPOI
imported items. part
Execut
2404. Where stores are partly supplied on an L.P.O., the ion
L.P.O. shall be used to support the voucher for payment of only
the items actually supplied. The same L.P.O. must not be used
to support any item to be supplied.
2405. Stores receipt vouchers shall be issued in triplicate and Distribut
will be distributed as follows: ion
orSRV.
(a) original to be attached to the payment voucher for
the stores purchased;
(b) duplicate copy to be forwarded to the Stock Verifier
for verification of stores purchased; and .
(c) triplicate copy will be retained in the book for record
purpose.
2406. When it is desired to transfer stores from one store to Transfe
r or
another, a Stores Transfer Requisition (Stores Form 12) shall be stores.
raised by the requisitioning store in duplicate, the original of
which shall be forwarded to the issuing store. The stores
transferred will be accompanied by a Stores Issue Voucher
(Stores Form 4) in duplicate, one copy of which will be receipted
and returned. The second copy will serve as a receipt voucher
duly numbered and filed.

147
Chapter-24 Federal Government Financial Regulations

2407. (i) Before acceptance of delivery of stores from abroad, Receipt

packages must be carefully checked against the shipping or
import
documents and examined for external signs of rough handling or ed
tampering in transit. Whenever practicable, packages should be stores.
weighed and the weight compared with that on the invoice.
Packages showing evidence of damage or loss shall be reported to
the Shipping Agent before delivery is taken.
(ii) After delivery has been -accepted, the packages shall be
opened and checked against the shipping documents by the Store-
Keeper and an independent officer. Where the item to be inspected
is technical in nature, an independent officer with requisite
technical know ledge shall be in attendance. If the contents of the
packages are riot found to be correct or in good order when
opened, a Discrepancy and Breakage Report shall be prepared
immediately and the Shipping Agent informed forthwith. The
Discrepancy and Breakage report however,
will be recorded in the claims register by the stores officer.
2408. All claims for damaged or short-delivered stores shall be Receipt or
made against shipping company or Nigeria Ports Authority. Where imported
,tore,;
the ministry/extra ministerial office and other arms of government is. cllims.
unable to obtain satisfaction of claim, it shall pursue the claim
through the shipping agents for settlement against the Marine
Insurance Fund. If applicable, refund of Custom Duty, or
arrangement for replacement of stores, free of duty, shall be made.
2409. Duty payable on imported stores through the post shall be
made by the consignee at the time of collection; the duty is Import
ed
chargeable to the sub-head provided for the purchase of the stores. Itore:
Where applicable, Indents in respect of stores to be delivered by duty
pllYllble
post should indicate the full postal address of the indentor and any •
reference to the shipping agent.
2410. Stores received by air, rail, road, sea, etc as local purchase
shall be checked against the consignment. note and/or relative
invoice and their correctness established as fh P.R. 2407 and 2411. ReceIpt
Discrepancy and Breakage Reports shall be ptwre4 for goods or
,torel
damaged or short delivered and claims for settlement made against checkIn
the relevant transporting agency. . g or
docume
nts.

.148
Chapter 24 Federal Government Financial Regulations

2411.(1} All receipts into a store will be checked against the

relative document by the storekeeper and another officer as
prescribed in FR 2407.
(ii) Certain fragile stores which are specially packed to avoid
damage in transit need not be opened for checking provided they
are easily identifiable and are likely to be transferred elsewhere.
Where, however, the external packing shows signs of damage or
pilferage, the contents must be checked.

PART II
ISSUE OF STORES
Reeelp
'1412. (i) Issues shall be made only on the authority of a numbered t or
sfores:
Stores Requisition, a numbered combined Requisition/Issue
Voucher, or a Stores Transfer Requisition, In cases of issue of
stock front unallocated stores, the requisition must be signed by
the, officer authorised to incur expenditure, who must ensure that
funds are available.
(ii) Requisitions shall be prepared in duplicate, the original of
which should be sent to the stores issuing department. Quantities
shall be. written in both words and figures and each type of article
required will be given an item number. To prevent unauthorised
additions a line will be drawn immediately below the last entry. the
Requisition Forms shall be clearly marked "Original" and
"Duplicate".
(iii) When a combined Requisition/Issue Voucher is used, three
. copies shall be sent to the stores issuing department and the
original shall become the issue voucher. After issue of the stores,
the original and one copy of the voucher should be sent to the
requisitioning officer, who will sign and return the original to the
issuing officer, as acknowledgment.
1413. (i) A requisition shall not be accepted and passed to the Requisit
storekeeper until it has been examined by the responsible officer, ion
for
to ensure that it is signed by the authorised requisitioning officer, stores
the correct rate of charge is quoted, the quantity required is not prepa~~
tion.
excessive, and the- voucher is otherwise correct. The Director,
Administration and Supplies shall furnish specimen signaturss of
authorised requisitioning officers to the stores issuing units.

149
Chapter 24 Federal Government Financial Regulations

•
(ii) Separate stores requisitions shall be prepared for items of
stores in different vocabulary groups. Stores issuing units should
furnish requisitioning officers with a stores vocabulary whenever StOTeS
necessary. issue
voucher
2414. All issues of stores shall be supported by a Stores Issue s:
prepara
Voucher in the prescribed form which shall be prepared in ink or tion
ball pointed pen. Each line on the voucher must be utilised until the or.
requisition is completely entered and there shall not be any blank
spaces between items. All amounts shall appear in words as well
as figures except where alternative safeguards against fraudulent
additions have been specifically approved in accordance with ER.
2422. The voucher shall then be ruled-off and initialled. The issuing
officer will sign each voucher.
2415. Allocated Stores Issue Vouchers shall be prepared in
triplicate the original and duplicate of which shall be forwarded to
Stora
the requisitioning officer who will acknowledge receipt of stores by issue
signing and returning the original to the issuing officer for filing in vouchen:
serial order. The duplicate shall be retained by the requisitioning distributio
n or
officer as the Stores Receipt Voucher. Stores required for IIliocated
immediate. use must be so endorsed on the original and duplicate lItOra.
copies by the requisitioning officer.
2416. Unallocated Stores Issue Vouchers shall be raised and
distributed in accordance with-the approved accounting instruction
as stipulate in FR. 2422. The number of copies required must
include, in addition to those enumerated in FR. 2415, an accounts StOTeS
copy, and a copy to support the monthly summary of receipts and iSlue
\louche
issues. n:
unatloe
2417. All copies of Stores Issue Vouchers must be clearly marked ated
"Original", "Duplicate", etc. stores
distributi
on.

2418. (i) After a stores requisition has been accepted in

Siora
accordance with FR. 2412 (i) and (ii), and the availability of the IlISue
stores ascertained, the Stores Issue Voucher will be prepared and vouchen
sent to the Storekeeper. The issuing storekeeper will post his tally ;
classilic
card at the actual time of issue of the stores. Pre or late posting ation
shall not be permitted. of
eopies,
(ii) Stores may only be issued by or in the presence of an
authorised Issuing Officer. Issue of
Siores:
procedu
res,
150
Chapter 24 Federal Government Financial Regulations

(iii) Whenever the establishment of a store permits, the

issuing storekeeper should not have access to the
mainstores ledger, or normally be aware of the ledger
balances, except on handing-over (.see F.R. 2429). He
may, be informed, however,' of specific balances if
required for checking purposes. Issue of
store
2419. Stores and materials issued within the same store conversio
for conversion or manufacture shall be supported by a n
conversion voucher in duplicate, The original copy shall vouchers.
serve as: an issue voucher when the materials are issued
from store and as' a receipt voucher for the article after
manufacture when it is returned to store and brought on
charge. Both receipt and issue sides of the voucher
will show the quantities and values where necessary. . '
Issue
2420. (i) The issue entry of stores condemned by a Board stores
of Survey after approval has been given to write them off, write-orr
or
shall be supported by a store Issue Voucher quoting the condem
authority. ned
stores.
(ii) Proceeds of sale of condemned stores shall be credited
to Revenue Head: "Earnings and sales", Sub-head:
"Condemned Stores".
2421. (i) Stores may be issued on payment only when the Issue
Accounting Officer is satisfied that such sales are in the of
public interest. Store'> which are marked or stamped stores
: on
"government property" may not be-sold except when payme
specifically authorised by the Accountant-General. nt.

(ii) The purchaser will be required to pay, in addition to the

gross cost (allocated store), II ten percent (10%) store
charge, Any alteration in these charges must be approved
by the Accountant- General who shall inform the Auditor-
General. Proceeds realised from these charges shall be
credited to the appropriate sub-head under the Revenue
Head: Earnings and Sales.
(iii) The purchaser should supply transport from tbe store
of issue, but where this is not possible; the cost of transport
from store to destination shall be borne by the purchaser.
(iv) Stores-on-payment issues shall be made by Stores
Issue Voucher, but such stores shall not be released until
the purchaser presents to the issuing officer a Treasury
Receipt for payments for the stores and all additional costs,
including storage and transport
151
Chapter 24 Federal Government Financial Regulations

charges. The Treasury Receipt number shall be entered on

the Store Issue Voucher.
(v) In exceptional cases, where credit facilities have been
authorised by the Head of Department for purchases, the
Stores Issue Voucher will bear reference to the authority.
Under no circumstances must credit facilities be made
available to individuals or non-governmental bodies.
2422. Where permission is granted to use books for issue, luue or
slore;
instead of Stores Issue Vouchers, e.g., issue of petrol from GenePIIL
pumps, the quantity or number of each item issued shall be
entered in words and figures and the recipient shall sign in
full opposite the entry at the time he receives the stores.
2423. Regulations for cash sales of manufactured articles
from Workshops are given in Chapter 26.
PART III
RETURNED STORES
2424. Expendable or consumable stores which have been Unlued.
issued but not used shall be returned to store and takeJ on slores:
charge in the stores cost book at the current issue price. The unar~le(
l:
vote for the project shall be credited by adjustment and the
un allocated stores vote correspondingly debited.
2425. (i) Non-expendable stores which have been issued for,
and charged to, a project vote, but not used, and if not Unu
required immediately on other project shall be returned to the sed
slore
nearest allocated store and taken on numerical charge. The s:
issue value will be credited by adjustment to the project vote Allocale
d.
with a corresponding debit to the appropriate vote for tools,
plant or other non expendable allocated store.
(ii) It is not necessary to return non-expendable stores to
stock, if they are required immediately for other projects.
Financial adjustment shall be made between the votes
concerned.
2426. (i) Immediately after completion of projects, officers in
charge shall ensure that all tool in use are returned to the
nearest allocated. stores. The receiving officer shall take the Complel
stores on numerical charge in a special ledger and store ed
separately. The entries in the ledger shall project;
lools
152 in
use.and
recovere
d
stores.
Chapter 24 Federal Government Financial Regulations

be supported by a Stores Issue Voucher (Stores Form 4) signed

by the officer in charge of works, who will also record the
returned stores in the Completion Report.
(ii) An exception to sub-section (i) above may be permitted in the
case. Of large plant, which need not necessarily be returned to
store on completion of the work, provided the location of such
plant is shown in the asset or plant Register.
(iii) Recovered stores shall be treated in a similar manner as
in Sub Section (i) above
2427. Unserviceable used parts removed from plant and vehicles
Unservic
for replacement in the normal course of repair and overhaul. eable
shall be returned to a separate section of the store and a record used
pArtS.
made for submission to a Board of Survey, which should be held
at frequent intervals.
2428. Serviceable parts becoming available on the dismantling of
plant or vehicles may only be removed after Board of Survey
Service
recommendations have been approved and must be taken on able
charge in a special ledger, used
parts.
PART IV
HANDING OVER STORES

2429. When an officer hands over custody of stores to another

officer, he and the incoming officer shall verify that the physical
stocks and balances in the ledger and tally cards agree. ·If no
discrepancies are found, both officers will sign a certificate in General
duplicate to that effect on stores Form 10, one copy of which will proced
ures.
be forwarded to the Accounting Officer and the other copy filed
by the officer-in-charge. When, due to the number of items, it is
impracticable to check all stores, test checks of a reasonable
percentage of items in each group or class of stores must be
made. Where test checks have of necessity been made, the
certificate shall be suitably endorsed.
2430. Any excesses and deficiencies and the values thereof
shall be listed and signed by the outgoing officer as an
acknowledgment. The incoming officer shall report the
discrepancies to his senior officer, w ho will obtain an explanation
from the outgoing officer Disereps
neies,
153
Chapter 24 Federal Government Financial Regulations

. Receipt vouchers will be prepared for excesses which shall

be taken on charge in the usual manner. The officer-incharge
will forward a report to Accounting Officer who will take
necessary action as prescribed in chapter. 25.
2431. (i) If circumstances are such thatthe outgoing officer is Absenc
e or
unable to be present at the time of hand-over, a stock verifier outgoin
or Board of Survey shall be appointed to check and hand g
olrlCer.
over stores.
(ii) The incoming officer will be present throughout the check
by the stock verifier or Board of Survey and will take over
when completed. Stores Forms 11 shall be prepared in
duplicate, with a list of any discrepancies, and signed as the
handing-over certificate. The stock verifier or Board of Survey
shall distribute the certificate as stated in Financial
Regulation 2429.
Responsi
2432. The out-going officer shall be responsible for all bility
deficiencies reported at the time of hand-over and the for
deficienci
incoming officer shall be responsible for deficiencies not so es.
reported but subsequently discovered. Where only a
percentage check has been made and deficiencies in the
items not checked are discovered subsequent to the
completion of the handing-over, all officers concerned will be
called upon for an explanation.
Valuable
2433. Senior stores officers responsible for supervision of and
stores shall ensure that a "Valuable and Attractive Stores attraclive
storn
Register" is maintained for items qualifying for this "Kisler.
description. In every case of hand-over, these items shall be
subject to a hundred per cent check and the certificate
endorsed accordingly. Furniture
2434. The handing-oyer of furniture in Government quarters in
Govern
ment
is dealt with in the Public Service Rules. quarte,..

154
Chapter 25 Federal Government Financial Regulations

CHAPTER 25
LOSS OR SHORTAGE OF GOVERNMENT FUNDS
PART I
LOSSES OF FUNDS-PROCEDURE
2501. Loss or shortage of fund is a depletion of government fund Delinilioll
at or
losses. '
a given time. This can arise from any of (but not limited to) the
following:
(a) Misappropriation of
funds
(b) Falsification of records.
(c) Conversion of funds to personal
use.
(d) False claims.
(e) Fraudulent
payments, LoS!eS
or
(t)Theft runds
procedu
(g) Negligence. res.
2502. '(i) Where a cash loss to the value of NSO,OO or below
has occurred without fraud or theft being involved, Accounting
Officers are personally empowered to surcharge the officers
responsible up to the full amount of the loss, provided the officer
is not above Grade Level 10. Accounting Officers are personally
responsible for ensuring that all surcharges they authorise are
duly recovered. For officers above GL. 10 the loss should be
reported to the Accountant- General.
(ii) Where a loss is treated under this Regulation, Accounting
Officers must immediately send a brief report of the
circumstances including the value of the loss and the names of
the officers he has surcharged, together with the amounts of the
surcharge in each case to:
(a) The Chairman, Federal Civil Service
Commission,
(b) The Auditor-General,
(c) The Accountant-General,
(d) Federal Ministry of
Finance.
(iii) On receipt of this Report and after consideration

155
Chapter 25· Federal Government Financial Regulations

and acceptance of same, a write-off approval, if still required, shall

be conveyed to the Accounting Officer by the Accountant-General.
(iv) A loss or shortage treated under this Regulation shall be
charged as a personal advance against the officer responsible for
the shortage, pending a decision by the J ;-osses Committee.
EXPLANATORY NOTE

A surcharge is not a disciplinary measure and it can be made at

any time whether or not disciplinary proceedings are being taken
in respect of the circumstance leading to the surcharge. A
surcharge can be justified whenever there is a degree of
culpability, even though the same degree of culpability would not
support the disciplinary charge for negligence or inefficiency. A
degree of negligence which though proved, does not in fact
contribute to a loss or to its non-detection cannot support a
surcharge in respect of that loss. For a surcharge to be made
there should be some degree of negligence or culpability on the
part of the officer concerned which contributes to the loss
positively or negatively. Loa or
over
2503. In the event of any loss occurring which is not covered by N5O,ooo.
OO
Regulation 2502, the procedure as prescribed in FR. 2504 - 2507
shall apply. ' .
2504; (i) The Officer in-charge of the office in which the loss Aellolll
occurs shall take the following actions: by Ih
omeerln·
(a) Report Immediately to Head of Unit or Division by the fastest ehBrge.
means if the loss occurs away from the Headquarters.
(6) Report to Police if fraud or theft is suspected.
(c) Initiate immediate action by completing Treasury Form 146,
Part I and forward same in quintuplicate to Head of supervising
department or Unit.
. ' ..
(d) Ensure that if a weakness in the system of internal control or in
security is established, measures have been taken to prevent a
reoccurrence of the loss.
(e) Ensure that the accounting entries as prescribed in FR.
2524 and 2525 have been made.

156
Chapter 25 Federal Government Financial Regulations

(ii) If the loss is of cash which must be replaced immediately in

order to meet urgent commitments, e.g. the payment of salaries or
leave transport expenses, as an interim measure, payment voucher may
be prepared for the. sum required, classified to Head 1800 - .
Advances: Non-Personal and cashed at the Treasury, or Cash
Office in-the case of a self-accounting department. A copy of the paid
voucher, must be carefully preserved and produced when required.
2505; (I) The Head of Department/Unit shall take the following At:tion
by
actions: Head
of
(a) Forward brief particulars to the Accounting Officer. Depar
(b) Investigate the whole incident at the earliest possible moment, tment
or Unit.
but not later than 7 days and complete Parts II and III of Treasury
Form 146 and forward one copy each to:
(i) Accounting Officer;
(ii) Accountant-General; /
(iii) Auditor-General;
(iv) Chairman, Federal Civil Service Commission.
(c) Consider whether a Board of Enquiry is necessary and if so,
advice the Accounting Office accordingly. •
(d) A Board of' Enquiry may not be necessary if the Joss is
immaterial, if it is an isolated incident, and if the identity of the
officer responsible is indisputable.
(ii) A Board of Enquiry,' should be held under the following
condition:
(a) if fraud is probable;
(b) if the loss is substantial;
1
.- (c) if several officers are involved;
,
(d) if the responsibility of officers is not clearly defined;
(e) if the loss took place over a period of time; and
(j) if collusion is suspected.
2506. The Accounting Officer shall take the following actions:

Action. II,-
the .
Accounlln
157 g
officer.
Chapter 25 Federal Government Financial Regulations

(i) On receipt of Treasury Form 146, review the action of the Head of
Department or Division and where necessary, request the
Accountant-General to convene a Board of Enquiry.
(ii) Recommend terms of reference to the Accountant-General.
(iii) Within 14 days of receipt of Treasury Form 146, submit
recommendations for any necessary immediate disciplinary action to
the Accountant-General, Chairman Federal Civil Service
Commission and the Auditor-General. Similarly, recommendations
on immediate accounting safeguards shall be submitted.
2507. The Accountant-General shall take the following actions: Actions
by the
accountin
(a) Ensure that the correct procedure has been followed by g
the ministries! extra-ministerial offices and other arms of government General.
concerned, e.g. submission of completed Treasury Form 146 and/or
Police report as required, so that full information about the loss is
available.
(b) Approve terms of reference and convene a Board of
enquiry even if the Accounting Officer has not so recommended.
(c) If considered expedient that an Accounts Officer be
included in the Board of enquiry, he should notify the convening
officer accordingly.
(d) Submit his final recommendation to the Chairman,
Federal Civil Service Commission and the Accounting Officer
concerned within 45 days .
. (e) Convey any approval for write-off within 60 days to the
Accounting Officer, the Auditor-General and the Chairman, Federal
Civil Service Commission.
2508. The Chairman, Federal Civil Service Commission and the Acllon by
Federal
Auditor-General shall convey their opinions on the Report to the Civil
Accountant-General within 14 days. Service
Cora.llllio
n.
2509. The Accountant-General shall take necessary action, on
receipt of the opinions of the Chairman, Federal Civil Service Action by
Commission and the Auditor-General, to close the case within 90 Rccollnll
nl·
days from the start of the case by con-.:eying the decision on the General
cases to the appropriate Accounting Officer for implementation. on
receipt or
158· opinion.
Chapter 25 Federal Government Financial Regulations

2510. The procedure in FR 2503 shall be varied as prescribed in Slate

offieers:
FR 2511 - 2513 in the event of state officer(s) being involved in loss or
loss of Federal funds. red era I
runds.
offleers,
2511. The following action(s) shall be taken where state officers
are involved in loss of federal fund: LOll or
(a) The final recommendation of the Accountant-General of the rederal
rund!
Federation shall be made through the Federal Civil Service in Abuja
Commission to the State Civil Service Commission of the state involving
only
officer( s) concerned. State
,(6) The relevant State Civil Service Commission shall convey its officer(!).
decision to the Accounting Officer or Head of Department of the
officer(s) concerned with copies to the State Accountant-General
and Accountant-General ofthe Federation.
2512. The following action shall be taken in the event of loss of
federal funds in the headquarters involving both federal and state
officers. Loss or
(a) In the case of state officer(s), recommendations by the Federal
rUDd5
Accountant-General on disciplinary action shall be made through in the
the Federal Civil Service Commission to the State Civil Service . Head-
quarters
Commission of the Officer(s) concerned. involving
(b) For federal officer(s), as in 2503 and for state officer(s) as in Both
Federal
25!Oabove. and
2513. The circumstances of the loss shall be examined in the state State
in accordance with the general regulations for the investigation of
losses laid down by the state government concerned, and a report
forwarded to the Accounting Officer of the ministry in the state. In
cases involving fraud or negligence, the Permanent Secretary,
Ministry of Finance of the state shall assemble all relevant papers Loss or
and forward them with his comments to the State Civil Service Federal
Commission for. consideration of ar.y disciplinary action. Fands
Controlle
Thereafter, the papers will be forwarded to the Accountant- d by
General of the Federation who will authorise write-off action where A Stlte
omrer
necessary against federal funds after obtaining approval of in R Stlt~
Minister of Finance.

159
x

Chapter 25. Federal Government Financial Regulations

2514. Where a loss involves both federal and state officers, Lou 01
the action to be taken shall be as in FR 25 I 1 above. Federal
Fund.
However, the Accountant- General of the Federation shall involving
refer the report to'ttte Chairman, Federal Civil Service State and
federal
Commission for the disciplinary action of the federal officer( omc:en.
s), if necessary before authorising write-off action.
2515. The authority for write-off offederal government funds
is the prerogative of the Minister of Finance. However, the
power to write- off losses to the value ofN200,OOO is
delegated to the Accountant- General except those Losses Definitio
occurring within his own office. n 01
10_
com III
2516. The Losses Committee is a standing Committee ittee.
responsible for considering all cases involving loss of cash,
stores and vehicles including accident vehicles.

2517. The Committee shall be composed of the following Composi

members: tion
olloua
committ
ee.
(a) Representative of the Auditor-General (not below salary
grade level 16) as Chairman.
(b) Representative of the Accountant-General.
(c) Representative of the Administration Department of the
ministry! extra-ministerial office and other arms of
government concerned.
(d) Representative of the Inspector-General of Police.
(e) Representative of the Economic and Financial Crimes
Commission.
(j) The Inspectorate Department of Office of the Accountant-
General shall provide the secretariat.
Governlll
2518. In general, and subject to the detailed arrangements enb
to meet
above, losses of State funds shall be met by the state own
government concerned and losses of federal funds by the 101HJ.
federal government.
Liability in
2519. (i) Losses of funds arising from the forgery of a local the event
purchase order shall be regarded as a loss against the or a
. .Iou.
ministry/extra-ministerial office and other arms of government
where the loss occurred. I
(ii) Losses arising from forged payment vouchers which bear
the signature(s) of officer(s) duly authorised to sign such
vouchers shall be considered as losses against the
ministry/extra-ministerial office and other arms of government,
unless it can be proved or established beyond reasonable
doubt that fraud was actually perpetrated by a .
160
Chapter 25 Federal Government Financial Regulations

person or persons other than the officer(s) of the ministry/extra-

ministerial office arid other arms of government.
(iii) Losses occurring in both cases specified in FR 2519(i)
and (ii) shall be charged initially against the affected
ministry/extra- ministerial office and other arms of government
pending a decision as to whom shall eventually be held
responsible for the loss.
Recove
2520. Recoveries made or surcharges imposed shall be ries
Hnd
credited to the accounts of the government suffering the loss. surchar
ges.

2"521. In cases of doubt, or where losses do not clearly fall into Doubt
ful
FR 25022519, each case shall be decided on its merit. case
s.
2522. Where criminal proceedings have been instituted in a loss
case resulting in the conviction of a public officer, the
Accounting Officer shall immediately liaise with the Attorney- Civil
action
General of the Federation with a view to exploring the prospect aCter
of recovering the loss of funds through civil action against the convicti
on.
assets of the convicted person or persons. The result of such
action should be communicated to both the Accountant-General
and the Auditor- General.
2523. (i) When an officer is interdicted from duty, such
proportion of his emoluments as the Federal Civil Service
Commission allows him to receive, shall not be impounded or
subjected to any reduction or abatement in respect of any claim
Omcer
which government may have against him in connection with the interdict
reason for his interdiction. ed
, emolum
(ii) The proportion of emoluments allowed to be received during ents
of.
a period of interdiction shall cease as from the date of criminal
conviction, pending consideration of the case by the Federal
Civil Service Commission.

16]
x

Chapter Federal Government Financial

25 Regulations

PART II
LOSS OF FUNDS-ACCOUNTING ENTRIES
Account
2524. On the discovery of a loss of funds, a payment voucher to be
charged.
shall be prepared classified to Below the line account number
1800 Advances Non-Personal subhead - Ministry (department
concerned) pending the investigation of the loss.
2525. (i) The type of the accounting entries to be passed as a
Accoun
result of loss will depend upon the nature of the loss, and the date ting
of the original transaction when payments were actually made: Entries.
(ii) The following accounting entries shall be made:

Types of'l.oss Accounting Entry Required

a. Loss of Charge the loss to
Cash the
A d van c e ace o.u n t
under. the authority of a
payment voucher.

b. Fraudulent or over- Transfer the amount by

payments raising adjustment
made and discovered within Voucher debiting
I the same financial year. advance accounts,
and c r e d i t i n g the
.a c c 0 u n t
originally debited.

Transfer the amount

c. Fraudulent payments made by
in Adjustment voucher,
a previous financial year - debiting advances
charged account and crediting
against the Consolidated Revenue
Revenue Fund, or the Miscellaneous Head
"Sundries" Sub-head of
The current years
Estimates

162
Chapter 25 Federal Government Financial
Regulations

d. Fraudulent payments and Transfer the amount by

over adjustment voucher by
payments made in a previous debiting advances
financial year charged against account
public fund other than at (c) and crediting account
above. fund other than at (c) originally debited.
above.

c. Unrecovered over- No adjustment is

payment, not involving fraud, necessary,
made in a previous financial but the abandonment ofthe
year charged against the recovery must be
Consolidated Revenue registered
Fund Or the Development by the Accountant-General
, Fund as a loss.

f. Abandonment of the
recovery of a Bicycle
Advance issued No adjustment is
initially from Recurrent necessary,
Expenditure. but the abandonment of
the
TypeS of Loss recovery must be
g.Abandonment Registered by the
ofthe Accountant General as a loss.
Recovery of an
amount A ccounting Entry Requ
of advance Charged ired
Initially on advances On availability offunds from
Account. Ministry of Finance, transfer
the amount by Adjustment
Voucher, debiting Loss of
funds and crediting
h. Abandonment of Advances Account.
the
recover of No adjustment is necessary
~paid revenue .. but abandonment of the .
claim must be registered by
Accountant-General as a
loss.
163
Chapter 25 Federal Government Financial Regulations

2526. The Sub-Accounting Officer or the Officer controlling Omcert

-Expenditure where loss has occurred, shall initiate the o
initiatr
accounting entries requited under Financial Regulation 2525, Ql:I¥lU
and shall ensure that an additional copy of the accounting nting
rntry.
document is forwarded to the Accountant-General attaching
the report on the loss on Treasury Form 146. If the adjustment
for-a loss originates within a self-accounting ministry, the
adjustment shall be passed through the accounts of the
ministry concerned. In case of a non-self-accounting unit, the
full set of the adjustment voucher must be forwarded to the
Accuuntant- General for incorporation into the Accounts.
2527:-Any recovered amount from a declared loss whether Recove
in-part or in full shall be credited to the Non-personal ry or
Advances Account initially charged. However, recovery of a the Iou.,
loss received subsequent to the writing-off thereof, shall be
credited directly to the Miscellaneous Head of the current
years revenue estimates, under the sub-head "Sundries".
2528. The receipt of a surcharge, either by installment or full
payment. shall be credited to the Miscellaneous Revenue S'li
Head of the current year's estimates, under sub-head n:huge
clRuifica
"Sundries". tioll
or
2529. Losses, when written-off, shall be charged to the loss of reeeipts,
funds Head and Sub-head of expenditure in the current year's Losses
Estimates of the ministry or unit concerned. written
ofT:
2530. When funds under the loss of funds head/sub-head of Cblssilica
the current year's estimates are insufficient to meet the tion
or.
amount of loss to be written-off the Accounting Officer
concerned must apply (or additional funds through virement
Applicati
warrant under Financial Regulation 309.· Where savings are on
not available to warrant any virement, an application for a ror fundi
to
supplementary provision under Financial Regulation 305 can cover
be made. lossn.

164
Chapter 25 Federal Government Financial Regulations

PART III
BOARD OF ENQUIRY: PROCEDURES
2531. The Accountant-General shall convene a Board of Enquiry Conve-
at the request of the Accounting Officer, the Chairman, Federal niog or:
wilbin
Civil Service Commission or when he deems it necessary. The NigeriA.
Board of- Enquiry shall investigate the circumstances of the loss of
funds (excluding losses being dealt with in Financial Regulations
2502 and 2520). The Accountant-General in convening the Board
.shall incorporate any special terms of reference for the Board, as
he may deem necessary.
2532. When a Board of Enquiry is required at a Nigerian Overseas - C-
Mission, the Head of Mission shall be responsible for the onnlijng
convening of the Board of Enquiry. Where the Head of the Mission or:
Mipion
is involved, the Board must be convened by the Accounting Office- Ovenel
r, Ministry of Foreign Affairs. In either case, the convener shall s.
incorporate into the convening order any specific terms of
reference required by the Accounting Officer, the' Accountant-
General or the Chairman, Federal Civil Service Commission.
2533. The officer convening a Board of Enquiry shall forward a
copy of the convening order with full terms of reference to:
(a) Accounting Officer; Conven
lng
(B) Accountant-General; ootlce:
Distributi
(c) Auditor-General; and oD
cir.
(d) Chairman, Federal Civil Service Commission.
2534. The establishment and constitution of Penn anent Board of
- Survey and Enquiry shall be guided by the following:
(a) There shall no the fewer than 24 members including a
Secretary. The Board shaIl constitute itself into panels, which shall Establishm
ent
consist of not less than a President and at least two members. lod
eonstitutloo
(b), Appointment to the Board shall be made by the or
perllHlneDt
.. - Accountant-General. bOlrd of
(c) The President shall not be below salary grade level 15 n.rn)'. lod
,nQulry.
and others not below level l2.

165
x

Chapter 25 Federal Government Financial Regulations

(d) The Board shall have power to investigate cases

of loss of fund, fraud, ascertain adequacy of existing security
and control systems and recommend improvement in the
system.
(e) When the Board is in session to determine an Silting oC
issue before it, it shall be guided by the rules of natural the
Board
justice. and
interim
(f) When sitting as a Board of Survey, the Board shall reports.
(i) survey end-of-year Accountant-General's and all Sub-
Treasury's cash balances;
(ii) conduct surprise quarterly survey of cash, stores and
government property, moveable and immovable; and TRkin
g or
(iii) investigate loss of stores and unserviceable stores, etc. eviden
ce.
2535. The sitting of the Board shall not be deferred owing to
the fact that criminal proceedings are pending in connection
with the loss. The Board shall, therefore, direct its enquiries
towards discovering any weaknesses in the system and
submit an interim report even though they are not able to
include a recommendation as to fixing of responsibility for the
loss.
2536. (i) Where practicable the evidence taken by the Board
shall be- recorded verbatim and/or on tape but where this is
impracticable the evidence will be summarised by the Board
in such a manner as to facilitate examination and deduction.
(ii) In order to ensure fair hearing, where evidences of
BORrdl
witnesses are to be obtained, the following shall be reeom ••
observed: endati
ons,
(a) The Officer(s) being investigated shall be entitled to be
present and to put questions to witnesses.
(b) No documentary evidence shall be used against an
officer unless he has previously been supplied with a copy
thereof or given access thereto.
(e) The officer shall be entitled to know the whole case
against him' and shall have an adequate opportunity of
preparing his defence.
2537. The Board's report shall include:
(a) a statement on the exact amount of loss incurred;

166
Chapter Federal Government Financial Regulations
25

(b) an opinion as to whether the accounting systems were faulty

with suggestions as to any remedy which may appear to be
practicable in view of local conditions;
(c) an opinion as to whether the operation ofthe accounting
system was defective in the office concerned;
(d) recommendations for improving the physical security
measures if those in existence have been inadequate;
(e) the 'report should include an assessment of the degree of
negligence of the officers considered responsible for the loss
and proffer recommendations;
(j) a recommendation as to the fixing of responsibility for
the loss in whole or in part;
(gl recommendations as to surcharge of officer(s)
responsible for the loss; and
(h) details of any mitigating circumstances which should be
taken into consideration in the assessment of the degree of
Distribut
negligence. ion
2538. The Board shall forward copies of its proceedings and or
board's
report together with copies of supporting documents, and, when reports.
appropriate, copies of Police Reports and Court Proceedings to
the Accounting Officer of the ministry or Head of the extra-
ministerial office and other arms of government concerned, the
Accountant- General, Federal Ministry of Finance, the Chairman
of the Federal Civil Service Commission and the Auditor-
General.
2539. (i) The Accounting Officer, on receiving his copy of the
report of a Board of Enquiry, shall collate all relevant facts and Boards
report:
submit his comments within 30 days to the Accountant-General, accoun
Federal Ministry of Finance, the Chairman, Federal Civil Service ting
officer.
Commission and the Auditor-General. Special reference must
be made in the comments" to the question of the fixing of
responsibility for the loss and apportionment of surcharge where
applicable:
(ii) For Boards of survey appointed at state level, this procedure
shall be varied according to the state's requirements,

167
Chapter 2.6 Federal Government Financial
Regulations
..

CHAPTER 26
LOSS OF STORES AND UNSERVICEABLE STORES
PART I

LOSS OF STORES, PLANT, MOTOR VEHICLES

AND EQUIPMENT
2601. The authority for the write-off of losses of stores is the Power or
write
prerogative of the Minister of Finance. A limited degree of power of oo()rror
write-off is delegated to Accounting Officers and the Accountant- slora
Ioua.
General under the appropriate provisions of these Regulations.
2602. A loss of stores, plant, equipment, etc. may be written-off
under "the personal authority of the Accounting Officer, provided ·Minor
that: losses:
write- orr
or.
(A) The original cost or the estimated value of a unit of
each item, whichever is applicable, does not exceed N20,OOO, and
the sum total of the value of the items does not exceed
N1OO,OOO.OO.
(b) There is no apparent weakness in the system of
control.
(c) There is no evidence of fraud or theft.
(d) Where negligence is involved, the disciplinary action
against the officer(s) found negligent is within the delegated power
of the Accounting Officer.
OfflCer-
2603. In the event of any loss of stores, the officer in charge of the in-
chll'le or
store in which the loss occurs shall: IItora.cll
on
by.
(a) Report immediately to the Head of Department or Unit
but not later than three (3) days, by the fastest means possible if
the loss occurs away from headquarters.
(b) Report to the nearest police station if there is any
suspicion of fraud or theft.
(c) Initiate action on Treasury Form 146

(see Appendix No. 17) by completing Part I thereof and forward it in

quintuplicate to his Head of Division or Unit, without delay.

168
Chapter 26 Federal Government Financial
Regulations

(d) Ensure that, if a weakness in the system of control or

inadequate security is revealed, immediate measures are taken
to prevent are-occurrence of the loss.
2604. On being informed of the loss, the Head of Department or Head of
departme
Unit shall : nt or
unit;
action
(0) Forward immediately, in writing, brief details of the by.
loss to his Accounting Officer.
(b) Investigate the whole incident at the earliest possible
time but nat later than seven (7) days, complete Parts II and III
of Treasury Form 146 (Revised), and forward the forms in
quadruplicate to his Accounting Officer. If the investigation is
liable to be protracted, submit the reports on Treasury Form 146
as soon as possible, and follow-up with interim and final reports
in a letter form.
(e) Recommend the convening ofa Board of Enquiry to
his Accounting Officer ifhe considers that the circumstances
warrant such an investigation (see Financial Regulation 2605).
(d) Ensure that, if a weakness in the system of control or
inadequate security is revealed, measures have been taken to
prevent arc-occurrence of the loss.
(e) Obtain copies of the Police Report and/or Court
Proceedings, where appropriate, and forward four copies to his
Accounting Officer.
2605. A Board of Enquiry should be held under the following
Board 01
conditions; inquiry
wben
(o).lf fraud is involved; to
convene
.
(b) If the loss exceeds the amounts
specified in FR. 2602 ;
(c) If several officers are involved;
(d) If there is any doubt as to the degree of responsibility for the
loss';

169
Chapter 26 Federal Government Financial
Regulations

(e) If the loss occurred over a period of time.

2606. On receipt of the reports of the loss, the Accounting Officer Accounti
ng
shall: officer
. aetion
(i) If the loss is a minor one, and is covered by Financial by.
Regulation 2602, examine the reports, take the appropriate
disciplinary action, complete Part IV of the Treasury Form 146
(Revised) and forward one copy of the form to the Director,
Finance and Accounts for the appropriate accounting action, and
send one copy each to the Accountant-General and the Auditor-
General within fourteen (14) days.
(ii) If the loss does not fall under Financial Regulation 2602, he
shall:
(a) send immediately brief details of the loss in writing to the
Accountant-General and the Auditor-General within 14 days;

(6) request the convening of a Board of Enquiry if he

considers that the circumstances of the loss warrant such an
investigation (see chapter 25 for procedure for convening of a
Board Of Enquiry, and Financial Regulation 2605 for examples
when a Board must be convened) ;

(c) consider the interdiction/suspension from duty of the

officer(s) concerned if the circumstances of the loss warrant such
disciplinary action;

(d) examine the full circumstances of the loss and forward

his report and comments attaching all relevant documents (e.g, TF
146, Police report and court proceedings) to the Accountant-
General, Auditor-General and Chairman, Federal Civil Service
Commission;

(e) submit interim report to the Officers mentioned in (d)

above in the event of the investigations being protracted and the
findings of the Board of Enquiry not being immediately available;

(f) ensure that, if a weakness in the system of control or

inadequacy in security is revealed, precautions have been taken to
prevent are-occurrence of the loss;

170
Chapter Federal Government Financial
26 Regulations

(g) examine the findings of the Board of Enquiry when

available and make a final report on the loss to include his
comments
and his recommendations for surcharge, where appropriate, and
then distribute as in (iv) above; and
(h) take all practicable measures to recover the loss,
and.jf a civil action is deemed necessary, liaise with the Ministry
of Justice for appropriate action. Accountan
t-
2607. On receipt of the report of the loss, the Accountant - general
General shall: Action
by.
(a) ensure that the full procedure has been followed by the
ministry/ extra-rn inisterial office and other arms of government
concerned;
(b) ensure that his nominee is a member of the Board of
Enquiry;
(c) direct the Secretary, Permanent Board of Survey and
Enquiry to convene a Board, if necessary;
(d) direct the Secretary, Permanent Board of Survey and
Enquiry to include any specific item in the terms of reference of
the Board;
(e) ensure that, if a weakness in the system of control or
inadequate security is revealed, measures have been taken to
prevent are-occurrence;
(f) ensure that every practicable measure has been
taken for the recovery of the loss; and
(g) recommend to the Accounting Officer or Chairman,
Federal Civil Service Commission as the case may be surcharge
and disciplinary action against any officer(s) involved in the loss
within 45 days. .
Addition
2608. The provisions ofFinanciaJ Regulations 2501-2511 al
p roeed
relating, to procedures for losses affecting federal officers and u r;es.
losses involving state officers, and the division of losses
between the various governments, shall apply, mutatis mutandis,
to the loss of stores.

171
Chapter 26 Federal Government Financial Regulations

PART II

UNSERVICEABL,E STORES, BUILDINGS,

PLANTS, MOTOR VEHICLES AND EQUIPMENT
Write-off
2609. Unserviceable stores, buildings, plants, motor vehicles or
and equipment may be written-off and disposed of under the unservlc
eable
personal authority of the Accounting Officer, provided that: stores.
by
(a) The original cost or estimated value, whichever is aeeountl
applicable:, does not exceed N250,OOO.OO in case of ng
officer.
general stores, or N500,OOO.OO in case of plants, motor
vehicles and equipment, or Nl,OOO,OOO.OO in case of
buildings in any financial year. Where exigencies of the
service demand, special dispensation will be granted
to each ministry/extra-ministerial office and other arms of
government by the Minister of Finance.
(b) The stores, buildings, plants, motor vehicles or
equipment have been surveyed and found to be obsolete,
unserviceable or dilapidated, as the case may be, by an
independent Board of Survey. (See Financial Regulations
2702 and 2703 for procedure for-the convening of a Board of
Survey).
(c) Negligence of an officer is involved and the
disciplinary - action (with or without surcharge) against the
officer(s) is within the delegated powers of the Accounting
Office.
(d) The Accounting Officer is of the opinion, after
taking advice from the appropriate technical officer, that the
unserviceable articles are beyond economic repair. In the
case of motor vehicles, plants and equipment, ministries/
extra-ministerial offices and other arms of government which
have their own engineering/technical facilities shall undertake
the inspection and valuation. Those without such facilities
may request the assistance of the Ministry of Works, or other
ministries/extra-ministerial offices and other arms of
government having such facilities, or employ the
Write -err
services of a registered engineering/technical workshop. or
_~imtble
2610. Under similar circumstances stated in Financial store, by
Regulation 2509, unserviceable stores, buildings, plants and l«'QllnIY
DI·
equipment may be written-off and disposed of under the GeneraL
personal authority of the Accountant-General provided that: '

172
'. Federal Government Financial Regulations
Chapter 26

(a) the original cost or estimated value, whichever

is applicable, does not exceed N300,000.OO in case of
general stores, or N750,OOO.OO in case of plants, motor
vehicles and equipment, or NI,500,OOO.00 in case of
building, in any financial year.
(b) similar conditions stated in sub-paragraphs (b),
(c) and (d) of FR 2609 shall apply.
Expendab
2611. Expendable tools (see Financial Regulations 2206) le
tools;
which become unserviceable through fair wear and tear write orr
may be written off charge of the Expendable Tools Ledger or.
on the authority of the officer in charge of the Workshop or
Unit, provided that he is on salary level 08 and above and
such certificate for write- off must be' countersigned by an
officer not below level 09. (see Financial Regulation 2207
for the form of Destruction Certificate).
Used
2612. Used parts of plants and vehicles which have PArts or
become unserviceable by fair wear and tear may be written plants or
vehicles:
off on the authority of the Accounting Officer, who will, in write
his discretion, authorise disposal by destruction, by sale, by -ofT or.
public auction or public tender. The vouchers covering the
issue of replacement parts shall be countersigned by a
Mechanical Engineer.
2613. It is the duty of the officer directly in charge of a store Action
to segregate unserviceable articles and to report to his by
officer -
Head of Department or Unit on the circumstances leading in-
to the stores being rendered unserviceable. ebarge,

2614. -(i) It is at the discretion of the Head of Department or

Unit to determine whether the quantity of the unserviceable Action by
stores is sufficient to justify the convening of a Special HHd or
Board of Survey (see Chapter 27) or whether the articles departme
nt or
should be held for inspection by the next periodic survey to unit.
be held under the provisions of Financial Regulation 2701.
There must be no delay however, in the application for a
Board of Survey for articles which have a residual value
and which are liable to deteriorate rapidly, such as motor
vehicles or furnishing items.
(ii) For boarding purposes, Boards of Survey should be
convened at least once in every two months or as soon as
unserviceable stores accumulate.

173
Chapter Federal Government Financial
26 Regulations

(iii) Obsolete or unserviceable stores should similarly be

disposed of either by auction sale or as directed by the
Board, but disposal instruction must be carried out promptly
within one month of the dpte of boarding.
(iv) The Head of Department or Unit shall submit to the
President of the Board of Survey, Treasury Form 147 (see
Appendix 16) in quintuplicate, together with Store Form 9 in
quintuplicate, duly completed with the details of tae stores to
be inspected. A separate set of forms must be submitted for
those articles of store which need be dealt with under the
provisions of Financial Regulation 2409.
TF
2615. The President of the Board of Survey will complete Part 147:
Report
II of Treasury Form 147 and the Certificate on the Stores by
Board
Form 9, then forward the reports in quadruplicate through the of
secretary, Permanent Board of Survey and Enquiry, to the Surve
y.
Accounting Officer.
2616. On receipt of the reports on Treasury Form 147, the
Accounting Officer shall ;
(a) If the unserviceable articles fall within the TF 147;
provisions of Financial Regulation 2606, examine the reports, action
take the appropriate disciplinary action, complete Part III of by
aceounting
the Treasury Form 147, and forward one set to the Head of ,
Division with his instructions for disposal of the unserviceable officer.
articles and one set each to the Accountant-General as well
as the Auditor-General.
(b) If the unserviceable articles fall within the
provisions of Financial Regulations 2606, examine the
reports, complete Parts IV and V of Treasury Form 147 and
make recommendations and distribute two sets ofthe forms
to the Accountant -General.

2617. On receipt of the report on Treasury Form 147, the TF 147;

Accountant- General shall, if negligence is involved, forward action
by
his recommendation for disciplinary action to the Accounting accounti
Officer of the Ministry concerned. The authority for the write- ng
general
off and disposal of the stores shall be conveyed to the
Accounting Officer by completing Store Form 9 under cover
of letter, a copy of which will be forwarded to the Auditor-
General.

174
Chapter 26 Federal Government Financial Regulations

2618. Unserviceable stores authorised to be destroyed V

must be destroyed in such a manner as to render the nservicea
articles unusable for their original purpose. The certificate b Ie
stores
of destruction, signed by at least two officers who destructio
witnessed the destruction must be completed to include n of.
details of the quantities destroyed and the method of
destruction used. The certificate will be attached to the
copy of the relevant Treasury Form 147 in the possession
of the Accounting Officer.

2619. Accounting Officers shall make arrangements for the

sale of the unserviceable' and obsolete stores by a Dispos
al by
licensed public auctioneer, or, where appropriate, by public sale.
tender in accordance with Financial Regulation 2964.

2620.-(i)The Officer in charge of the public auction, or

public tender shall pay the net proceeds of the auction after
the deduction of the auctioneer's commission, to the Proceed
s of
nearest Sub- Treasury or Central Pay Office for SAle by
classification to the appropriate Sub- Head of the public
Auction
Miscellaneous Revenue Head. He shall inform the or
Accounting Officer concerned of the details of the proceeds public
lender.
of sale and quote the reference and date of the relevant
Treasury Receipt. The Accounting Officer shall inform the
Accountant-General and the Auditor-General of the
reference number, date and amount of the Treasury
Receipt for the proceeds of the sales of articles disposed
of.
, (ii) The officer in-charge of the auction or tender shall
ensure that the net proceeds referred to in sub-section (0
above is paid to the nearest Sub-Treasury or Central Pay
Office within 48 hours of collection.

2621.-(0 Each mini-try/extra-ministerial office and other

_
arms of government shall set up a Board of Survey for the Constitu
boarding and disposal of its unserviceable stores, vehicles, lion
plants and equipment. of
ministeria
l/de
(ii) A ministry/extra-ministerial office and other arms of partrnent
government Board of Survey shall consist of at least three al
board of
members: survey.
(a) The chairman shall be an officer on GL. 14 or
above except in an overseas mission where an officer on
GL'. 12 and above may be the chairman;
175
Federal Government Financial Regulations
Chapter 26

(b) The Head of Accounts Division or his nominee; and

(c) A professional/technical officer in federal service
whose expertise relate to the items being boarded.
(iii) The transport officer, storekeeper(s) or other stores officials
of the ministry/extra-ministerial office and other arms of
government or Overseas Mission shall not serve on the Board.
2622. For the purpose of arriving at the estimated value(s) of stores, Depreciation
motor vehicles, plants and equipment, the following guidelines are for write-off.
provided:
(a) For motor vehicles with engine capacity of 2000 cc
and below as well as construction vehicles over 7 tonnes:

Under I year old 20% reduction on original cost. Between I and 2

years old 40% reduction on original cost Between 2 and 3 years
old 60% reduction on original cost.

Between 3 and 4 years old 80% reduction on original cost

Between 4 and 5 years old 85% reduction on original cost
Between 5 and 6 years old 90% reduction on original cost
Between 6 years and above 95% reduction on original cost
(b) For motor vehicles with engine capacity of over 2000 cc
Under I year old 30% reduction on original cost Between I and 2
years old 50% reduction on original cost Between. 2 and 3 years
old 65% reduction on original cost Between 3 and 4 years old
75% reduction on original cost Between 4 and 5 years old 85%
reduction on original cost Between 5 and 6 years old 90%
reduction on original cost Between 6 years and above 95%
reduction on original cost.
o
(c) In the case of a vehicle rendered unserviceable as a result of
accident or whose working life has come to premature end for
other reasons, arrangement should be made within two months of
such accident or where Police investigation is involved,
immediately after such investigation to have the vehicle inspected
and certified as such by an Engineer or technical expert such as
mentioned in FR 2609 (d) above who should also produce a
valuation report for the guidance of the Board of Survey.

176
Chapter 26 Federal Government Financial Regulations

(d) For plants. and equipment. an Engineer's estimated

value of the asset at the time of the write-off or disposal shall be
obtained.

(e) For general stores, the estimated value shall be

furnished by a stock verifier.
(F) In an Overseas Mission, motor vehicles can be
written- off at depreciation rates prevailing in the host country.
PART III

DESTRUCTION, WRITE-OlfF AND LOSS OF

OPERATIONAL ANIMALS

2623. An operational animal may be disposed of on any of the

Grounds
followirig grounds: for
disposal
(a) failure to respond to training; of
operatio
(b) unsatisfactory performance for any reason after nal
animals.
having been deployed for operational duties; or
(c) incapacitation by age, injury or illness. Grounds for
disposal of operational animals.
2624. If an operational animal dies as a result of an accident or
from natural causes, a report from the veterinary officer shall be
obtained certifying the cause of death. Veterin
ary
2625. In every case of serious injury to an operational animal or officer;
where an operational animal dies from any cause other than certific
ate
natural causes, a senior officer under whose command the cause
animal is serving, shall cause a full inquiry to be made into the of
death.
circumstances surrounding the injury or death.
Injuries
2626. The following procedure shall be adopted in the boarding to
operati
and disposal of operational animal: onal
animals
(a) One veterinary officer and two senior officers, one of .
whom shall be an accounts officer, shall constitute the Board.

Procedur
177 e for
boarding.
Chapter Federal Government Financial
Regulations
26

(b) All reports of Board of Survey shall be

accompanied by rnedical history card and certificate of
health.
(c) Thel Board of Survey shall make specjfic
recornmendationslas to sale or destruction.
(d) The Board of Survey reports shall be submitted to
the Accounting Officer of the ministry/extra-ministerial office
and other arms of government concerned who would seek
covering approval from the Accountant-General.
(e) A copy each of the Board of Survey reports,
particulars of proceeds of sale or disposal certificate shall be
furnished to the Accountant-General and the Auditor-General
for record purposes. Operatio
nal
animalll
2627. (i) The disposal of animals shall be carried out by a destroye
veterinary officer as provided in Financial Regulation 2626. d by
officer.
(ii) Where the services of a veterinary officer are not
available, animals shall be destroyed by a senior officer who
has been trained in the safe and humane method of Operatl
destroying animals. oual
animals
2628. The veterinary officer or a senior officer destroying an destructi
on
operational animal shall be required to complete (in cer1ifico
quintuplicate) a destruction certificate. Where the destruction te.
is by a senior officer other than a veterinary officer, the
certificate shall be witnessed by another officer.
Disposal
2629. (i) In every case of the disposal of an operational of
animal the officer in charge of the operational unit shall repor1
And
render a full disposal report on the circumstances leading to distributi
such destruction. on.
{ii) Copies of the report, together with copies of the
destruction certificate shall be forwarded to the Accountant -
General and the Auditor-General through the Accounting
Officer of the ministry/extra-ministerial office and other arms
of government concerned,
2630. The final authority to delete an operational animal from Deletinn
the stock register will be gi ven by the Accountant-General or from
stock
register.

178
Chapter 26 Federal Government Financial Regulations

any officer to whom su-ch power is delegated.

2631. Loss of live animals shall be reported to the Loss of

live
Accountant- Genera( and the Auditor-General on T.P. 146 .
stating full details of the loss and supported with relevant animals
documents such as police report.

2632. Write-off of animals shall be restricted to theft of live

horses, dogs, and any other operational animals.
Write-
2633. The Accountant-General shall record as losses all off of
Animals
cases of theft of animals against the ministry/extra- .
ministerial office and other arms of government submitting
such report. Action
PART IV by
account
ant-
ACCOUNTING PROCEDURE FOR THE WRITE General
.
OFF OF STORES LOST OR UNSERVICEABLE
26:1.4. On the discovery of a loss of stores, a memorandum
note in red ink shall be made of the details oftlie deficiency
in the relative stores ledger account and tally card.
(Financial Regu lation 2704 (ii).
1635. The provisions of Financial Regulations 2523 to 2527 Memoran
will apply, mutatis mutandis, to the write-off of lost stores dum
record.
and stores rendered unserviceable.

2636. On receipt of the authority for the write-off of allocated

Write -
stores, an issue voucher shall be raised to support the off of
write-off entry to be made in the relative stores ledger stores.
account and tally card, and the voucher entry in the ledger
shall be duly initialled by the officer in charge of the store. A
reference to the write-off authority shall be written against Entrie
s be
the entry and included in the detail of the issue voucher. made.

2637. The procedure fur the write-off of unallocated stores

shall be in accordance with Financial Regulations Chapter
22 Part II.

UnnlloCl
lted
stores
write-
off of.
179
Chapter 27 Federal Government Financial Regulations

CHAPTER 27

STORES INSPECTION BY BOARDS OF SURVEY

AND STOCK VERIFIERS

2701. Government stores will be regularly inspected and Inspectio

n of
reported upon by a Board of Surveyor 'Stock verifier, at least stores at
twice a year. The Accounting Officer shall ensure that least
twice
systematic inspections are made at irregular intervals and not annually,
at fixed or predetermined dates. If the services of a stock
verifier are not available, the Accounting Officer shall apply
for the appointment of a Board of Survey as stipulated in
Financial Regulation2615.

2702. The store will be closed while a Board of Survey is Closure

being conducted and no issue will be made without the of
store
approval of the chairman; for issues thus approved, the during a
survey,
chairman shall counter-sign the stores issue vouchers.

2703. A Board of Survey will be required to inspect a

minimum of 40 per cent of the stock categories, but if a Procedur
e:
serious discrepancy is found or suspected, then a 100 per program
cent inspection must be carried out. Items selected for me or
inspedion
inspection shall include all categories of stock, but especially .
those in general demand, of high value or stores of attractive
nature. A Stock Verifier will be required to arrange a
programme of inspection to cover the whole store at least
twice a year ..

2704. (i) At the end of every stores inspection, the

storekeeper or stores officer shall sign the survey sheets with Proced
ure:
or without comments. method
of
(ii) In addition to any special check that may be required, a inspect
Board of Surveyor the stock verifier shall: ion.

(a) instruct the Storekeeper to make accounting

entries in the stores ledger for all receipts and issues of
stores up to the point of the closure of the store;
(b) make a physical count of the stock of each
category of stores, examine each item for serviceability and
compare the physical stock count against the tally card
balance and the stock balance as shown on the relevant
stores ledger;

180
Chapter 27 Federal Government Financial Regulations

(c) seek the explanation of the officer in charge of

the store for any deficiency and ensure that details of the
deficiency are entered on the Stores Form 8;
(d) seek the explanation of the officer in charge of
the store for items found unserviceable;
(e) assess the rate of issue of items of stores .and
compare with the quantity in stock and the date of the last
issue;
(f) examine the receipt and issue vouchers prepared
since the date of the last inspection and test check that
they are properly recorded in the stores ledger;
(g) examine the records of payments made for
stores acquired since the last inspection and test-check
that purchases of stores have been properly taken on
charge in the relevant stores ledger;
(h) instruct the storekeeper to prepare receipt
vouchers to bring on charge on the tally card and in the
stores ledger any excess of stock found on inspection;
(i) initial the entries in the Stores Ledger, and the
relevant tally card for the taking of the excesses on charge;
G) initial the memorandum notes to be made, in red
ink, in the stores ledger and the relevant tally card of the
details of any deficiencies; and
(k) complete Stores Forms 8 and 9 with
recommendations as to the disposal of dormant and
unserviceable stores (see Financial Regulation 2705 for
distribution of the forms). neport of
tbe
2705. The chairman of the Board of Surveyor Stock Verifier board or
shall submit a report in quadruplicate, together with Stores stock
Forms 8 and 9, also in quadruplicate, to the Accounting verlfie •.
Officer. The report shall contain, inter alia:
(a) a reference to the list of items found surplus, Action
deficient, obsolete or unserviceable; on the
report.
(b) an opinion as to the responsibility of the
Storekeeper and/or officer-in-charge of the store for the
general state of the store, particularly in respect of
deficiencies as well -as obsolete and unserviceable items;
and
(c) an opinion as to the adequacy and condition of
the store accommodation, security arrangements, and fire
fighting appliances.
2706. The report of the Board Dr Stock Verifier involving a
loss of stores, or the unserviceability of stores shall be dealt
with in accordance with the provisions of chapter 26.

181
Chapter 28 Federal Government Financial Regulations

CHAPTER 28

STOCK VERIFICATION UNIT

2801. The Accounting Officer of a ministry, extra-ministerial office Establish

and other arms of government shall ensure that a Stock ment
Verification Unit is established to provide a complete and . orsiock
verificAtio
continuous verification of the stock records, plant, allocated, and n
unallocated stores where applicable. unit,

2802. The Head of the Stock Verification Unit shall be directly

responsible) the Accounting Officer for a comprehensive Control
verification of all the stocks and purchases of the ministry/extra- or
ministerial office and other arms of government. stock
verifier.
·2803. The stock verifier shall:

(A) maintain a system of continuous verification of all Head

stores, allocated or unallocated ; . ohait
responsi
(b) be responsible for price analysis and taking charge of ble to
aecollntin
store survey of vehicles and equipment; g
officer.
(c) assist the Board of Survey and Enquiry on stores
matters;

(d) verify store records, such as store ledgers and tally

cards;

(e) compile and submit periodic reports as prescribed in

these Regulations.

2804. The Accounting Officer of ministry/extra-ministerial office

and other arms of government shall ensure that astock verification
manual or code is produced for the guidance of the stock
verification Unit. The approval of the Accountant-General and the
Auditor-General-must be sought before the manual or code Stock
becomes operational. verifi,n
manllal.
2805. The head of stock verification unit shall issue monthly, half-
yearly and annual progress report of his activities to the Accounting
Officer, Accountant-General, Auditor-General and Internal Auditor.
However, where occasion demands, he shall issue special report
for the attention of the Accounting Officer-with copies forwarded to Reports
the . generate
d by
182 stock
verifiers.
Chapter 28 Federal Government Financial
Regulations .

Accountant -General and Auditor-General.

Stock
2806.-(i) Each stock verifier in a ministry, extra-ministerial office verllien
and other arms of government shall be issued with a stamp stamp'.
under the control of the Accountant-General. Such stamps shall
be regarded strictly as security instruments. The head of stock
verification unit shall collect all the stamps on behalf of his
designated officers from the Accountant-General. Where officers
are transferred, the stamps issued to such officer must be
returned immediately to the Accountant-General by the head of
stock verification unit.

(ii) Stock verification stamp holders shall not be below Grade

level 09 in the headquarters and grade level 08 outside the
headquarters.

(iit) An application for new or replacement of stamps shall be

endorsed of the Accounting Officer.

2807.-(i) The head of stock verification unit shall submit the Procedur
names and particulars of their stock verification staff who are e ror
is,uance
empowered to make use of Stamps. The ranks of such officers or
shall not be below GL.09 in Abuja and GL.08 outside Abuja. The ,tock
verilien
particulars to be submitted in respect of each officer shall be as stamp',
follows:

(a) the name and rank;

(b) two recent passport photographs, stamped and

endorsed by the head of stock verification unit; and

(c) specimen signatures.

(ii) The application to be signed by the head of stock verification

unit and countersigned by th- Accounting Officer shall be
forwarded to the Accountant-General.

(iii) It shall be the responsibility of the head of stock verification

unit to collect assigned stamp from the Accountant-General for
issuance to designated staff.

183
x
Chapter Federal Government Financial
29 Regulations

CHAPTER 29
PUBLIC PROCUREMENT CONTRACTS
PART I
GENERAL PRINCIPLES

2901. Government contracts are made in accordance with General

the ordinary law of contract through offer by one party and Consider
ation
acceptance by the other. The only distinction between a
Government contract and that of a commercial undertaking is
that, while an outside body can freely choose the suppliers
with whom it wishes to deal, a ministry/extra- ministerial office
and other arms of government is accountable for
disbursement of public funds and is obliged to consider the
claims of all qualified firms wishing to work for it.
PPA:A
2902. The Public Procurement Act, 2007 (PPA) provides s3
guide.
detailed requirements and guidelines for procurement
contracts in respect of goods and services in the public
sector i.e. ministries, extra- ministerial offices, other arms of
government The following provisions in this chapter have
been produced using the provisions of the Act as a guide.
Consequently, it is advised that this chapter should
be read and applied side by side with the provisions of the
Act in order to resolve every areas of ambiguity.
Scope of
2903. (i) The Public Procurement Act applies to all PPA.
procurements made by the following federal government
agencies, viz:-
(a) all ministries, extra-ministerial offices, other arms
of government; and
(6) all agencies of government that derive at least
35% of their operational funds through appropriations from
the Consolidated Revenue Fund.
(ii) The Act does not apply to procurements of special goods,
works and services involving national defence or national
security unless the express approval of the President has BPP:
been first sought and obtained. Regula
tory
2904. All procurement contracts ill; ministries, extra- organ,
ministerial offices and other arms of government shall be
executed in a manner that shall be prescribed and allowed by
the Bureau for Public Procurements.

t84
Chapter 29 Federal Government Financial Regulations

2905. Except as .exernpted under the PPA, the Bureau for Revie
Public Procurement shall from time to time set review w-
thresholds in respect of all contracts for public thresh
old.
procurement of goods and services.
2906. (i) All contracts or tenders falling within the limits of
the threshold prescribed by the Bureau for Public Certificat
e of
Procurements, except as exempted under the Act, shall 'No.
attract a "Certificate of 'No objection' to award Contract" for Objectio
n' to
such to be seen as validly executed. The Bureau-shall issue aWRnj
this certificate only when it is satisfied that all necessary contract.
pre-requisites have been complied with.
(ii) Pursuant to sub-section (i) above, all procurement plans
must be supported by prior budgetary appropriation as
proof of availability of funds. In other words payments that
are not provided for in the annual estimates shall not be
accepted (FR. 417)
2907. (i) In order to ensure transparency and
accountability, achievement of value for money, economy Open
and efficiency, and equity and fairness, all procurements compe
titiv
falling within the Bureau's thresholds shall be by way of biddin
Open Competitive Bidding. g.
(ii) The provision of sub-section (i) above not-with- standing,
selective tenders may be allowed under the conditions
stipulated in. the PPA e.g. where the goods are of a
specialized nature, time is of
the essence and the suppliers are limited.
2908. Where there are existing thresholds, no moneys
No
shall be drawn from the Consolidated Revenue Fund or paymen
any government account in respect of procurements falling t
above the set thresholds. Such payment falling above above
threshol
threshold shall only be valid if a "Certificate ofN o- ds.
Objection" is obtained from the Bureau.
2909. All bidders in a contract for public procurement must
show proof of eligibility for the award of the contract. They
must prove the following amongst others, viz Proof
of
(a) they possess the necessary technical Eligibili
ty.
qualification;
(b) they possess the machinery, equipment
and manpower for the job;

185
Chapter 29 Federal Government Financial Regulations

(c) they have the legal capacity to enter into the contract
i.e.
they are not under a receivership nor an: they insolvent;
(d) they are not tax evaders; and
(e) non oftheir directors has been convicted in respect of
any offence! crime involving fraud financial misappropriation or
falsification of records. Proof
of
2910. (i) All bidders who breach the provision of section 2909 Eligibili
ty.
above or whose bids do not meet the tenders requirements shall be
automatically disqualified and their bids withdrawn.

(ii) Notice of the disqualification of any bidder shall be conveyed to Disquatifi

the Bureau for Public Procurements with reasons gi ven. eatlo
n or Bids.
2911 All p~ocurement proceedings made during a financial year
shall be properly recorded in files and electronic records, which Proeure
meat
procurement records shall be maintained for ten (10) years from ruords:
the date of the award of contract. Retentio
n of
2912. All ministries, extra-ministerial offices and other arms of Bpp.
government shall ensure the transmission of procurement records
to the Bureau not later than three (3) months after the end of a Procure
financial year. The records shall include the following information menl
amongst others: proceedi
ngs:
transmiS
(a) details of the procuring entity and the contracts involved iioo
to BPP.
in the procurement;
(b) date of the contract award;
(c) the value of the contract, and
(d) detailed records of the procurement proceedings.
2913. Persons who have been involved in the preparation of
procurement proceedings shall not qualify to bid for the
procurement either as a main contractor or sub-contractor,
2914. All monetary values in procurement bids shall be stipulated
Persons
in Naira and Kobo. Where they are expressed in foreign currency -
disQualifi
they shall be converted at the prevailing exchange rates to local ed to
bid.
currency.

MODelar
186 y
value in
local
currency
.
Chapter 29 Federal Governmeni Financial
Regulations

2915. (i) Accounting Officers shan consult with the Federal Ministryo
f'
Ministry of Finance in the early stages in the negotiation of a Finli'nce
contract under any followrng situations: when
to
consult.
(a) where the price or consideration is to be
denominated in a currency other than Naira;
(6) where a foreign currency exchange guarantee is to
be involved; and
(c) where the provisions are to specify a substantial
programme of deferred payments extending beyond the end of
the financial year in which the contract is to be executed.
(ii) In the award of contracts, Accounting Officers shall ensure.
that companies that have higher local contents are given
preference.
2916. (i) Subject to the thresholds prescribed by the Bureau
public procurement from time to time, there shall be an Approving , Approv
ing
Authority in every procuring entity, viz:- Authori
(a) In the case of ministries, extra-ministerial offices and ty.
other arms of government, it shall be the ministerial Tenders
Board.
(6) In the case of public corporations, it shall be the
Parastatals Tenders Board.
(ii) The membership of the Tender's Board under sub-section (i)
above shall be as stipulated by the Bureau from time to time.
(iii) The tenders board shall be responsible for the following
duties:-
(a) approving the award of contract for the procurement of
goods, works and services;
(6) constituting a technical evaluation sub-committee in
cases where there is need for pre-qualification; and
(c) communicating its decisions to the minister for
information and implementation, '
2917 All ministries; extra-ministerial offices, and other arms of Proeure
government shall ensure, in any financial year, the establishment mert
of a Procurement Planning Committee. The composition of the planning
committ
committee shall be as follows, viz;- ee:
establiJh
(a) the Accounting Officer or his representative who mlnt
shall be the chairman; and
compoJil
io~.·

I87
Chapter 29 Federal Government Financial Regulations

x
(b) a representative of the procuring unit who shall serve as
the secretary ;
(c) a representative of the unit directly in requirement of the
procurement;
(d) the Head! Director of the Finance and Accounts
Department or his representative;
(e) the Head/Director, Planning Research and Statistics or
his representative;
if) a Technical Personnel of the Procuring entity with
expertise in the subject matter; and
(g) Head of the Legal Unit or his representative.
291&, Subject to regulations which may from time to time be- ~1I~me
nt
prescribed by the Bureau for Public Procurements, the Procurement pllialling
Planning Committee shall perform the following duties, vizr- cOMlllitte
e;
(0) preparing the needs assessment and dufi~,
evaluation;'
(b))dentifying the goods, works and service
required;
. .
(c) carrying out appropriate market and statistical surveys
and on that basis, prepare analyses of the cost implications -9f.
procurements; .
(d) aggregating the requirements of its procurement ~ \ ....
entity both within and between other procurement entities to .:
obtain economy of scale and reduced cost of procurements; <.
,,-.. '
(e) integrating procurement expenditure into the
annual budgets ofthe procurement entity; and .:
(f) prescribe methods of obtaining procurements within the
provisions ofthe ProcurementAet. MtM..tor1
procv~
ment
2919. The following procedure shall be observed by ministries, proCedll
extra-ministerial offices, and other arms of government . in re.
implementing their procurement plans, viz;
'.
(0) advertise and elicit for bids in accordance with
guidelines prescribed by the Bureau from time to time;
(b) invite two (2) credible persons as observers in every
procurement process, one from a private sector professional
organization relevant to the procurement and the other from non-

188
Chapter 29 Federal Government Financial Regulations

governmental organization working in transparency,

accountability and/or anti-corruption are-s;
(c) receive, evaluate and make a selection of the bids
in accordance with prescribed guidelines;
(d) obtain the approval of the tenders board for the
award of contract to the successful bidder;
(e) debriefbid losers on request;
(f) resolve complaints and disputes if any;
(8) obtain and confirm validity of performance guarantee;
(h) obtain "certificate of ' No objection' to award
contract" from the Bureau.
(i) execute contract agreements; and
0) announce and publicize the award of the contract in a
format prescribed by the Bureau.

PART II
. PROCUREMENT OF GOODS, WORKS OPEN
COMPETITIVE BIDDING
2920. The following provisions/guidelines apply strictly to Procure
procurements of goods, works and services other than ment
of
consultancy services, which fall within the monetary and prior Goods.
review thresholds prescribed by the Bureau for Public Works:
Guidelin
Procurements from time to time. In view of the very technical and es.
detailed nature of the subject matters involved, ministries, extra
ministerial offices and other arms of government are advised to
refer to the provisions of the Act itself for guidance when in
doubt.
2921 (i) Except as exempted under the Procurement Act, all
procurements of goods, works and services shall be by way of Open
Open Competitive Bidding by which is meant that all competiti
contractor/suppliers shall be subjected to the same level playing ve
bidding.
ground. The format for submission of bids, the deadline for
submission and the pre-determined criteria for evaluation shall
not vary from one contractor/supplier to the other; they shall be
the same.

189
Chapter 29 Federal Government Financial Regulations

(ii) The lowest responsive bid shall be the winning bid.

2922. (i) Invitation to bid shall either be by way of National Invitation
Competitive Bidding or International Competitive bidding. The 10
hKl.
Bureau shall from time to time set different monetary
thresholds for each type of bidding.
(ii) International competitive bidding shall be advertised in at
least two (2) national newspapers, one internationally
recognized publication, the websites of the procuring entity
and the Bureau and the procurement journal at least six (6)
weeks before the deadline for the submission of bids.
(iii) A national competitive bidding shall be advertised en the
notice board of the procuring entity, two (2) national
newspapers, the websites of the procuring entity and in the
procurement journal at least six (6) weeks before the
deadline for the submission of bids.
2923. (i) All procurements valued in excess of the monetary Bid
security.
and prior review thresholds prescribed by the Bureau shall
require a bid security in a sum not exceeding 2% of the bid
price. The bid security shall be way of a bank guarantee
issued by a reputable bank ..
(ii) Any requirement for the submission ofa bid security shall
apply to all contractors/suppliers submitting bids.
F_taA
2924. (1) All bids shall be in writing and in the format d
stipulated in the bid documents; they shall be signed by an ~issionor
official who is authorized to bind the bidder to contract. The Wl!s.
bid shall be enclosed in sealed envelope.
(ii) All bids submitted shall be deposited in a secured tamper
proof box.
(iii) The procuring entity shall issue a receipt indicating the
date and time a bid is submitted.
(iv) Bids received after the deadline for submission shall not
be opened and shall be returned to the contractors who
submitted them.
(v) Communication between a procuring entity and contractors
after the publication of the invitation to bid is prohibited
except as allowed under the Act.

190
Chapter 29 Federal Government Financial Regulations

2925. (i) No contract work involving construction shalJ be Tender

considered by Tenders Board unless: considera
tions
(a) The land has been acquired, and the
topographical map
(and soil test except where it is certified by the Architect
that it is not necessary) has been approved by the
appropriate authority, The documents relating to the land,
the survey map, the soil test report or certificate of
exemption by the Architect should form part of contract
documents to be presented to the Tenders Board.
(b) the Design of the building, road, etc. relating to
(a) above is bro en down into:

(i) Architectural design.

(ii) Structural design.
I
(iii) Electrical design.
(iv) Mechanical design.
(v) Bills ofQuantities.
(c) TechnicaI details of the project shall be made available
to the Procurement Planning committee for proper costing.
(ii) Tenders shall be requested to purchase the designs for
a nonrefundable fee, the amount of which shall be Rigbtto
determined from time-to-time. ~ed
bid nr
2926.' (i) A ministry, extra ministerial office and other arms ~Mlc~1
proteetfill
of government reserves the right to reject any/all bids at gs.
any time prior to the acceptance of bids without incurring
any liability to bidders.
(ii) Further to sub-section (i) above, it may also cancel
procurement proceedings in the public interest without
incurring any liability to bidders.
2927 (t) A validity period is the period during which a bidder Valid
agrees not to vary the cost of its bid or remove any ity
perio
component from the bid. This period shall be specifically d.
stipulated in the bid documents.
(ii) A validity period may be extended on request by the
procurement entity to the suppliers/contractors for
additional specified period of time. The contractor/supplier
may refuse the request for the extension of the validity
period in which case the effectiveness of its bid will cease
on the expiration of the extend period.
191
Chapter Federal Government Financial
29 Regulations

(iii) A supplier/contractor may modify or withdraw bids prior to the

date for the submission of bids. However, the notice shaIl only be
effective if it is received by the procuring entity prior to the deadline
for the submission of bids.
2928. In order to ensure transparency in the process of opening Bid
opening
bids, the foIlowing guidelines shall be observed;- process
.
(0) all persons present for the exercise, including the independent
observers, shall be allowed to examine the envelopes in which the
bids were submitted to ascertain that they have not been tampered
with;
(b) the bids shaIl be opened in public in the presence of all the
bidders or their representatives, the independent observers and
any interested member of the public;
(c) the opening shaIl take place immediately following the deadline
for su bmission or any extension thereof;
(d) the secretary of the tenders board shall record in a register all
the names and addresses of those present and the organizations
they represent; and
(e) there shall be a call-over to the hearing of all present,
the name and address of each bidder, the total amount of each bid
and the bid currency which shall be duly recorded by the secretary
of the tenders board.
2929. (i) Prior to the actual evaluation of bids, they shall first be
Evaluation
examined to ascertain whether they :- of
bids,
(0) conform with the minimum requirements as stipulated
in
the bid documents;
(b) have been duly signed;
(c) are substantially responsive to the bid documents;
and
(d) are generally in order.
(ii) A procuring entity may seek further clarification from bidders in
respect of their bids provided that such clarifications shall not allow
;-
(0) changes in prices,
. (b) changes of substance in the bid; and
(c) changes tha- will make an unresponsive bid responsive.

192
Chapter 29 Federal Government Financial Regulations

(iii} A procuring entity may effect, minor arithmetic corrections in the process of
bid examination provided such corrections are communicated to the contractor
or supplier.
(iv) While minor deviations in bids may not lead to their rejection, major
deviations, will automatically render such bids unacceptable and therefore shall
be rejected, What constitutes minor and major deviations, the correction of
minor deviations through further clarification from the bidder, the right of the
bidder to accept or reject such correction and the effect of rejection of his bid
are fully dealt in the procurement Act.
2930. (i) The objective of bid evaluation shall be to determine and select the
lowest evaluated responsive bid from the bidders that have responded to the
bid solicitation.
(ii) Only bids that have been adjudged valid for evaluation after examination of
bids shall be evaluated and the criteria for evaluation shall be the one
prescribed in the bid documents and none other.
(iii) In determining the lowest responsive bid, the tenders board shall observe
the following processes as applicable:
(a) checking of deviations;
(b) checking of omissions with qualification of
same;
(e) application of discounts, as applicable;
(d) clarification with bidders of questionable minor deviations;
( e) quantification in monetary terms of such questionable deviations
(f) conversion to common currency;
(g) calculation and tabulation of bid amount with domestic preference
where applicable;
(h) determination of the lowest calculated prices in order or
rank;
(i) post - qualification of bidders, where applicable;
G) listing of rejection of bids, where applicable;
(k) decision of rejection of all bids where
justifiable;
(1) recommending for award; and
(m) Writing-up of the bid evaluation report.

193
Chapter 29 Federal Government Financial Regulations

ance or
Accept
ic
Domest
bids.
nce,
prefere
(iv) All relevant factors, in addition to price that will be considered for
purposes of bid evaluation and. the manner in which such factors will
be applied shall have been stipulated in the solicitation documents.
The factors shall also have been calculated in momentary terms.
(v) When bid prices are expressed in two or more currencies, the prices
of all the bids shall be converted to Nigerian currency at the prevailing
official exchange rates. Chapter
(vi) If contractors or suppliers had been pre-qualified verification of 29
the information provided in the submission for pre-qualification shall
be confirmed at the time of award of contract and award may be denied
re-e bidder who no longer has the capacity or resources to successfully
perform the contract.
(vii) After opening of bids, information relating to the examination,
clarification and evaluation of bids and recommendations concerning
award shall not be disclosed to the bidders or to .persons not officially
concerned with the evaluation process until the successful bidder is
notified of the award.
2931. (i) The successful bid shall be that submitted by the lowest cost
bidder from the bidders responsive to the solicitation. However, the
selected bidder needs not be the lowest cost bidder provided the
procuring entity can show goods grounds derived from the provisions of
the procurement Act, e.g. where the factor of domestic preference is
"material.
(ii) Notice of acceptance of a bid shall immediately be given to the
successful bidder.
2932 (i) Domestic preference is the margin of reference in the
evaluation of tenders when complering tenders from domestic bidders
vis-a-vis foreign bidders or when comparing tenders from domestic
suppliers of goods manufactured locally with those offering goods
manufactured abroad. Margins of preference shall apply to tenders under
international competitive biddings.
(ii) The Bureau shall from time to time set the limits and formula for the
computation of margins of preference and determine the contents of
locally manufactured goods.
(iii) A procuring entity wishing to grant margins of preference shall
indicate in the bidding documents any preference to be granted to

194
\

Chapter 29 Federal Government Financial Regulations

domestic suppliers or contractors and the information required to

establish the eligibility of a bid for such preference.
2933. (i) Subject to any regulations that may be prescribed by the
MabiliZil
Bureau from time to t'rne, a procuring entity may grant a tian
mobilization fee which shall not exceed 15% of the contract fee.
price. The payment of mobilization fee shall be supported by, in
case of national competitive bidding a guarantee issued by a
reputable bank or Insurance company, and in the case of an
International competitive bidding a bank guarantee issued by a
reputable bank;
. -
(ii) No further payments shall be made to a supplier or contractor
who has been paid mobilization fee except on the strength of an
interim performance certificate issued in accordance with the
contract agreement.
2934. The provision of a Performance Guarantee shall be a Perfafm
precondition for the award of any contract upon which Rnce
guarante
mobilization fee is to be paid provided that it shall not be less than e.
10% of the contract value in any case or an amount equivalent to
the mobilization fee requested by the supplier or contractor,
whichever is higher.
2935. Payment for the procurement of goods, works or services
shall be settled promptly and diligently. Any payment due for Interes
more than sixty (60) days from the date of submission of invoice, t an
valuation certificate, or confirmation or authentication by a delaye
d
ministry, extra-ministerial office and other arms of government, payme
shall be deemed to be a delayed payment and shall attract nt.
interest at the rate specified in the contract agreement.
2936. (i) All ministries, extra-ministerial offices and other arms of
government, shall. maintain comprehensive records of their
procurement proceedings. Portions of the records shall be made
available to:-
Records
(a) any person after a tender proposal, offer or quotation af
procure
has been accepted or after procurement proceedings have be ment
terminated without resulting in procurement contract; and proceedi
ngs.
(b) suppliers, contractors or consultants that submitted
tenders, quotations or proposals or applied for prequalification,
after a tender proposal, offer or quotation has been accepted or
procurement proceedings have been terminated without resulting
in
195
1.

Chapter 29 Federal Government Financial Regulations

a procurement contract.
(ii) The disclosure of procurement proceedings may be
ordered by court prior to award of contract and when so Special
ordered, a procuring entity shall not disclose such information bidding
methods
if its disclosure would: distinguls
(a) be inimical to law; hed.
(b) impede law enforcement; or
(c) prejudice legitimate commercial interests ofthe
parties.
(iii) A procuring entity shall not be liable to suppliers,
contractors or service providers for damages solely because
it fails to maintain Records of Procurement proceedings"
(iv) Records and documents in respect of procurement
proceedings shall be made available for inspection by the
Bureau, an investigator appointed by the Bureau and the
Auditor-General upon request. Where donor' funds have
been used for the procurement, donor officials shall have
access on request to procurement files and records
for audit review.
PART III
SPECIAL AND RESTRICTED BIDDING METHODS

2937. (i) Apart from the open competitive bidding process

treated under part II of this chapter, the Public Procurement
Act provides for other modes of competitive bidding ~hich are
more flexible but at the same time have built-in controls to
safe guard against breaches and abuses. These are:-

(a) two-stage bidding;

(b) .restrictive
bidding;
(c) request for
quotations

(d) direct procurement; and

(e) emergency procurements.
(it) with the exception of the "request for quotation" model
which may not require the approval of the Bureau, all others
attract the "Certificate of 'No objection' to award contract" duly
issued by the Bureau. However while in the case of methods
(a), (b) and (d)
196
2.
Chapter 29 Federal Government Financial Regulations

approval must be obtained before award of contract as in

respect of the open competitive bidding, the approval with
reguards model (e) sha1l be issued retrospectively, i.e after
award and execution of contract.
2938. The two-stage 'tendering process shall be resorted under
any of the following conditions:-
(a) where the procuring entity is not in a position to define the Two-
stage
detailed specifications of the goods or works, or in the case of bidding
services, the detailed characteristics, and where it seeks applica
tion
tenders proposals or offer on various means of rneeting its
needs in order to obtain the most satisfactory and efficient
solution to its procurement needs;
(6) where the character of the goods or works are subject to
rapid technological advances/development or where the contract
is for research, experiment, study or development or where the
procurement concerns national security.
2939 (i) The first stage of the two-stage tender shall require the .
procuring entity to invite bidders to submit detailed proposals in
respect of the procurement without stating the cost price. The Tlvo-
stage
proposals may relate to technical quality or other characteristics tenderi
of the goods, works, or services as well as contractual terms and ng
proced
conditions and professional competence and technical ure.
qualification of the suppliers/contractors.
(ii) The proposals submitted under sub-section (1) above shall
be examined and evaluated in line with the provisions of the
Procurement Act with a view to identifying the once considered
successful.
(iii) In the second stage, the procurement entity shall invite all
bidders .with successful proposals to submit tenders which shall
include the cost element of the. procurement. The bid.
documents shall indicate detailed specification and criteria for
evaluation as modified, as well as the characteristics of the
goods, works etc.
(iv) Examination and evaluation of the bids shall be carried out
as earlier defined in these regulations and the award of contract
made the contractor/supplier-with the lowest bid.
(v) A contractor or supplier with a successful proposal reserves
the right to withdrawal his tender at any point before the
evaluation to
197
Federal Government Financial Regulations
Chapter 29

tenders.
2940. Expect as otherwise provided under the procurement Two-
Act, general principles and procedures as regards stage General
'
submission of bids in sealed envelops, dropping of tenders in principle
s 10
secured temper-free box, public opening of bids examination apply.
of bids, rejection of bids evaluation of bids bid security,
mobilisation fee, performance guarantee, .approval by the
tenders board, obtaining of approval of the Bureau and
rendition of returns of records of proceedings shall be
applicable.
2941. Ministries, extra-ministerial offices and other arms of Restrictive
. . tendering
government shall resort to the restrictive method of public co-
procurement on the following condition:
.' (a) the goods, works, and service are only available
from a limited number of suppIiers or contractors.
(b) the time and cost of evaluating larger number of
tender is ' disproportionate to the cost of the goods, works or
services to be procured and
(c) the method shall be used only as an exception to
the rule rather than a standing practice RUtricti
2942. (i) The following procedures shall be observed by ve
teitrleri
ministries, extra-ministerial officer and other arms of ng
government with-regards to restricted tendering. ~edurf/
.
(a) all supplier' or contractors falling within the limited
supplier/contractor group shall be invited to submit bids in
respect of :the procurement intended.
(b) in the case where cost benefit analysis rules against
open, competitive bidding, bids shall be invited from a
selected-number of contractors/suppliers within the available
group of suppliers/contractors without being seen to be
discriminatory and
(c) general tendering principles and procedures shall apply:
(see FR2940). ' ',' .: ,,~. \
'
(ii) All invitations for restricted biddings shall be published in the
Requl's!
r- procurement journal_ for
ouotAion
2943: A procuring entity shall apply the special procurement s
method of request for quotations-where the value of the Goods, -
tDtIditio
works or services to be. procured fall below the thresholds set byn.
the Bureau from time to time. ,-

198
Chapter 29 Federal Government Financial Regulations

2944. (i) The procuring entity shall obtain quotations from three Reques
(3) contractors or suppliers who shall submit only one (1) t for
quotatio
quotation each and who shall be informed of any extra charges to ns:
be included in the Quotation (e.g. transport and storage costs) proced
ure
outside the cost of the goods, works or service.
(ii) The procurement contract shall .be awarded to the
contractor/supplier with the lowest quotation.
(iii) Where the value of goods, works, or service falls below
threshold prescribed, the approval of the Bureau may not be
obtained.
2945:' A procuring entity may resort to direct procurement where
the following grounds exist:
Direc~
(a) the goods, works or services can only be procured procure
from only one supplier or contractor who may have exclusive ment:
ground
rights to the goods, works, or services and there are no Cor.
alternatives or substitutes;
(b) there is urgent need for the goods, works or services
such that procuring them through the open competitive bidding
may cause delay and the purpose for which they are required
defeated; .
(c) owing to a catastrophic event, there is the urgent
need for the goods, works or services through direct-
procurement as other methods have been adjudged
impracticable;
(d) the procuring entity had earlier procured goods,
works or services from a particular supplier or contractor and it is
of the opinion that an intended fresh procurement should be
made through the same contractor/ supplier on the ground of
compatibility and standardization of the goods, works or services
with existing ones, size of the procurement and reasonableness
of price etc;
(e) the contract is for research, experiment, study, or
development and does not include procurement of goods in
commercial quantity; and
(f) the procurement concerns security issues and
therefore should not be exposed to other methods of
procurement.

199
Chapter 29 Federal Government Financial Regulations

2946. (i) The procedure of procurements under the direct Qirect

procurement method shall be through an invitation by the procure
procurement entity to a contractor or supplier to submit a ment
procedur
proposal or price quotation. Such proposal or quotation shall e,
be properly evaluated before the award of contract.

(ii) The procuring entity shall, in rendering returns of records of

procurement proceedings, attach a statement on the grounds for
its decision and circumstances justifying the use of this single Emergen
cy
source procurement method. procure
ment
2947. A procuring entity may procure goods, works or procedur
e
services under all emergency situations such as::'
(a) the country is seriously threatened by or actually
confronted with a major disaster, war, insurrection or Act of
God;
(b) the condition of public assets may seriously
deteriorate unless urgent-necessary action is taken to
sustain them in their actual value or usefulness; and
(c) a public project may be delayed for lack of a yery
minor item.

2948. (i) Under emergency situation, a procuring entity may

engage in direct or single source procurement of goods,
works or services.
(ii) Further to sub-section (i) procurements shall be made
expeditiously, without losing sight of the principles of
accountability and transparency.
(iii) On cessation of the emergency situation warranting
procurement under this method, the procuring entity shall file
records of procurement proceedings with a view to obtaining
certificate of "No' objection" if necessary from the Bureau of
Public Procurement.
PART IV
PROCUREMENT OF CONSULTANCY SERVICES

2949. The procurement of consultancy services by a Nature

of
ministry/extra ministerial office or other arms of government consul
may either be for ascertained or unascertained needs. ting
needs.

200
Chapter 29 Federal Government Financial Regulations

2950. (i) A ministry. Extra-ministeriaI office or other arms of Service

s for
government shall call for expression of interest or Applications ascertai
for pre-qualification from consultants where their services so ned
needs.
required have been fully ascertained.
(if) Pursuant to S\lb-.section (I) above, a notice shall be
published in at least 2 (two) national newspapers and the
procurement journal.
2951. (i) Not-withstanding the provisions of FR2945, a
ministry/extra ministerial office or other arms of government Services
may, without publication, invite Of request not less than 3 or below
more than 10 consultants or relevant service providers to submit Nlm
requirem
proposals for service whose value is less than one million Naira ents.
(N1m) and /or with the approval of the Bureau.
(ii) The proposals requested for under sub section (i) above
shall include the following
(a) a statement of qualifications of the consultant to
provide the service;
(b) a statement of understanding of the procuring
entity's needs;
(c) the methodology for providing the service;
and
(d) the cost or fee for the service.
2952. (i) Where a ministry, extra-ministerial office and other Services
for
arms of government intends to enter into a contract to procure unascert
services for the purposes of research, experiment, study or ained
development, it shall do so by requesting for proposal, except needs:
request
where such contract will include the production of goods in for
quantities sufficient enough to establish their commercial viability proposal.
to, recover the research and development costs; .
(ii) Similar actions with reference to-publication stipulated in FR
2946 shall apply .:
2953 A ministry, extra-ministerial office or other arms of
government shall make direct request to a limited number of
consultants requesting proposals for the provisions of a service
under the following conditions Direct
program
me;
unascert
ained
201 needs,
Chapter Federal Government Financial
Regulations
29

(a) the services are only available from not more than
3 consultants;
(b) where there are more than 3 consultants, the time
and cost required to examine and evaluate a large number of
proposals would be disproportionate to the value of the
services to be performed, provided it invites enough
consultants to ensure transparent competition; and
(c) it is in the interest of national defence and security
or similar reasons of confidentiality.
2954. The requests for proposals in respect of services for Reques
unascertained needs which shall be made available to every t for
proposa
consultant shall contain the following, amongst others: l
(a) the name and address of the ministry, extra- eontent
s,
ministerial office or other arms ofthe government;
. [b) a requirement that the proposals are to be prepar~e '
In English Language; .
(c) the manner, place and deadline for the
submission of the proposal;
(d) a statement to the effect that the procuring entity
reserves the right to reject proposals;
(e) the criteria and procedures for the evaluation;
(f) the documentary evidence of the qualification of
the consultant;
(g) the nature and required characteristics of the
services to be provided;
(h) whether the procuring entity is seeking proposals
on various means of meeting its needs;
(i) a requirement that the proposal price is to be
expressed in Nigerian currency; .
(j) the manner in which the proposal price is to be
expressed, including a statement on whether the price
covers other elements apart from the cost of service, e.g.
reimbursement for transportation, lodging, insurance etc ;
and

202
Chapter 29 Federal Government Financial Regulations

(k) whether the procedure to ascertain the successful

proposal shall be based on the lowest cost or quality or both.
2955. (1) The procuring entity shall aIIow for sufficient time for Submissi
the submission of proposals, which shall not be less than 30 days on or
proposab
from the date of I notice and the deadline for the preparation and .
submission of proposals;
(ii) The technical and financial proposals shall be submitted
simultaneously in separate envelopes.
(iii) The technical proposals shall be opened for evaluation
immediately after the deadline for submission of proposals but the
financial proposal shall remain sealed and kept in a secure bid
box until they are opened publicly;
(iv) Under no circumstances shall the technical evaluation
c.ommittee have access or insight to the financial proposals.
2956. Any proposal received after the deadline for submission of
proposals shall be returned to the bidder/sender unopened. Subm
ission S
ot
prcposat
2957 (0 A ministry, extra-ministerial office and other arms of Rfter
deadline:
government shall establish criteria to evaluate the proposals and criteria
prescribe the relative weight to be accorded to each criteria and Cor.
the manner in which they are to be applied as it affects:
Evaluatio
(a) the qualification, experience, reliability, professional n er
and managerial competence of the' consultant or service provider proposal
as well as those of the personnel to be involved in providing the s.
service;
(b) the effectiveness of the proposal submitted in meeting
needs of the ministry, extra-ministerial and other arms of
government.
(c) the proposal price including any related cost; and
(d) the effect that the acceptance of the proposal will have
on:
(i) the balance of payments and foreign
reserve
(ii) the extent of participation by local
personnel
(iii) the economic development potentials

203
3.

Chapter 29 Federal Government Financial Regulations

(iv) the encouragement of employment if any

(V) the transfer of technology and development of
management, scientific; and operational skills
(vi) the counter trade arrangements.
(ii) A margin of preference shall be accorded for domestic
consultants by the ministry/extra-ministerial office or other
arms of government and which shall be calculated in
accordance with guidelines to be issued by the. Bureau from
time to time. Such margin of preference shall be reflected in
the records of procurement proceedings. Genera
2958. (i) A successful proposal shall be selected either by l
selecte
choosing the proposal with the lowest evaluated price or the d
combined evaluation in terms of the general criteria set out in proced
ure.
the request for proposals and the price quoted.
(ii) Pursuant to subsection (i) above, the procuring entity shall
include in the record of procurement, a statement of the
grounds and circumstances on which they relied to select the
successful proposal.
2959. (i) Where the choice of the successful proposal has Selectio
been based on. technical and price factors, a weight with n
based
respect to quality and technical price factors of the proposals on
shall be established in accordance with the criteria other than technicR
price as might have been set out in the request for proposal I and
price
and rate each proposal in accordance with such criteria factor;
together with the relative weight.
(ii) In pursuance of the provisions of sub-section (i) above,
the procuring entity shall:
(0) compare the prices of those proposals that have
attained a rating at or above the threshold;
(b) notify within 14 working days of taking decision,
the consultants whose proposals did not meet the minimum
qualifying marks or were non responsive to the invitation for
proposals and terms
of reference after the evaluation of quality is completed.
(C) read aloud the names of the qualifying
consultants, the quality scores for the technical component of
the proposal and record at the same time, the price proposed
by each consultant or service provider when the financial
proposals are opened; and
(d) prepare the minutes of the public opening of the
financial proposals which shall be part of the evaluation
report and shall retain this record.
204
Chapter 29 Federal Government Financial Regulations

(iii) A proposal shall be considered successful under one of

the following conditions.
(a) the proposal with the best combined evaluation in
terms of the criteria established under subsection (i) above
from price in the case of quality and cost-based selection;
(b) the proposal with the lowest price in the case of
least- cost selection; or
. (c) the highest ranked technical proposal within the
budget.
2960. (i)The consultants with the winning proposal shall be Invitation
of
invited for negotiations which shall focus on the technical winning
proposals. consulta
nt for
negotiati
(ii) No negotiations shall be carried out on the proposed unit on.
rates for staff-months and reimbursable unless there are
exceptional cases/reasons. Selection
baseu on
2961. (i) Where a ministry, extra-ministerial office or other quality.
based
arms of government decides to make a quality- based (that is factor.
based on consultant's qualifications) or single-sourced
selection, it shall engage in negotiations with the consultants.
(ii) Pursuant to sub-section (i) above, the procuring entity
shall:
(a) establish a weight with respect to quality and
price of the proposals; and
(b) invite for negotiations, on the price of its
proposals, the consultant that has attained the best rating
in accordance with (a) above;
(iii) The procuring entity shall inform the consultant that
attained ratings above the weight that may be considered
for negotiations if it becomes apparent that the negotiations
with consultants with the best rating do not result in a
procurement contract. Where it becomes apparent that the
negotiations with the consultants with the best rating that
have been invited for negotiations will not result in a
procurement contract, the procuring entity shall inform the
consultant of his intention to terminate the negotiations;
(iv) Where negotiations with the consultants with the best
rating fails, the procuring entity shall invite the consultant
that obtained the second best rating, and if negotiations
with that second rating fails,

205
Chapter 29 Federal Government Financial Regulations
then other suppliers/contractors shall be invited for negotiations
on the basis of their rating until it arrives at a contract or rejects the
remaining proposals.
2962. A ministry/extra-ministerial office or other arms of Conlidenli
Hlit
government shall treat proposals and any negotiations or selection y DC
procedure as confidential and avoid the disclosure of their contents proposals,
to competing consultants.

2963. The Bureau of Public Procurement may review and

recommend for investigation by any relevant authority any Monitorin
matter related to the conduct of procurement proceedings by a g
and
ministry, extra-ministerial office or other arms of review or
government, or the conclusion or operation of a procurement prucurem
contract if it considers that a criminal investigation is enl:
BPP.
necessary or desirable to prevent or detect a contravention of
the Public procurement Act.

PART V
PUBLIC PROCUREMENT CONTRACTS
MISCELLANEOUS
2964. (i) The disposal of any public property shall be regulated by
the provisions of the Public Enterprises (Commercialisation) Act
1999 as well as those of Public Procurement Act 2007.
(ii) The open competitive bidding shall be the primary source of Dlsposa
receiving offers for the purchase of any public property offered for l of
public
sale. propert
(iii) All disposing entities i.e. ministries, extra-ministerial offices y;
guiding
and other arms of government shall comply with the guidelines that principl
the Bureau for Public Procurement shall issue from time to time for es.
purposes of disposing public property.
2965. The accounting officer of a disposing entity shall cause a
valuation report to be prepared by an independent evaluator or
such professional with the appropriate competence on public
property intended to be disposed of before such property is listed
for disposal.

Pre-
bidding
valuatio
n
206 report.
4.
Chnpter2 Federal Government Financial
Regulations
2966. The general principles applicable under the open
competitive bidding process in respect of public
procurement shall also apply to the disposal of public Dispos
property (see FR2940) al of
public·
propert
2967. (i) The Bureau of Public Procurement shall stipulate y:
proced
the code of conduct for all public officers, suppliers, ure.
contractors and service providers and which shall be Code or
anchored on the principles of honesty, accountability, conduct:
transparency, fairness and equity. public
procure
ment;
(ii) These principles of honesty, accountability,
transparency, f:umess and equity shall apply to every
stage of bidding process either for procurement of goods
and services or disposal of public property up to the award
and the execution of contract.

207
5.

Chapter 30 Federal Government Financial Regulations

CHAPTER 30

MISCELLANEOUS MATTERS
Treas
3001. Accounting forms are forms for general use bearing treasury ury
numbers-and issued under the authority of the Accountant- rorms
.
General. Accounting Forms for special use may not be used
without the authority of the Accountant-General (see Appendix
No.8).
3002. Except in the case of drawing offices, where they may be Green
ink:
required for the preparation of maps and plans, the use of green restrictio
ink. or pencils in the recording or checking of accounting or store n in
transactions by officers other than those of the Office of the the use
of.
Auditor- General is strictly forbidden.
3003. (i) Accounting Officers are responsible for paying all sums,
such as salaries and allowances due to the estate of a deceased
officer from government to the Legal Representative of the Estat
deceased officer's estate. e of
desea
Legal representative of the deceased officer in this regard shall sed
officer
include: s.

(a) next-of-kin as indicated in the deceased officer's record

of service.

(b) the executor of the WILL of the deceased officer.

(c) in the absence of (a) and (b) above any person with a
valid letter of administration.
(d) in the absence of (a) to (c) above the money should be
paid to the appropriate State's -Administrator-General.
(ii) The Accountant-General and the appropriate State's
Administrator General as in (d) above shall be informed of any
amount due from the estate to the' deceased to government or of
any liability or government from any guarantee arrangement.
(iii) Personal emoluments and pensions are payable up to, and
inclusive of, the date of death. Those aspects of funeral expenses
not provided for in government regulations must be borne by the
deceased officer's estate.

208
(Iv) In making payments to the legal representatives as required in
subsection (i) above, Accounting Officers shall attach a copy of the
relevant document to the payment voucher.
(v) The gratuity and pension of a deceased pensionable officer shall
be calculated in accordance with the Public Service Rules and
related legal authorities. Amounts due from the estate to
government shall be deducted before such payments are made.
3004. The Comptroller-General of Prisons shall ensure that
instructions are issued to officers in charge of prisons for the
detailed recording of money received from prisoners for safe
custody. When cash has accumulated which is more than sufficient
to cover possible withdrawals for the month following, the excess
amount will be deposited with the Federal Pay Officer in separate
units of NI,OOO.OO each. A separate set of paying- in form (T.F. 15)
will be prepared for each unit and the officer paying in the deposits
will ask for a separate receipt (T.B. 6), to be issued for each unit and
classified to Deposits: Prisoners' property. Withdrawals will be
made in units of NI,OOO.OO, and the original receipts (T.B. 6) will be
attached to the payment voucher for cancellation by the Sub-
Accounting Officer.
3005. When an overpayment of expenditure charge to a Head in the
Estimates of Recurrent Expenditure is recovered in the same
financial year as that in which it was incurred, it will be credited to
the expenditure head and sub-head concerned. When recovery is in
respect of expenditure incurred in a previous financial year. it will
be credited to Revenue Head: Miscellaneous, Sub-head: Over-
payments Refunded. When a recovery is related to expenditure
under the capital estimate, it will be credited to the head and sub-
head concerned irrespective of the financial year in which it was
incurred.
3006'. All refunds of revenue excepting refunds of customs duty,
income tax and auctioneers' Commission shall be charged to the
"Refunds General" Sub-head of the Ministry of Finance Head. The
vouchers covering a refund of such revenue may be issued only, in
accordance with the provisions of Financial Regulations 402
to 405.
6.

209
Chapter 30 Federal Government Financial Regulations

3007. Officers in charge of salary payrolls shall ensure that Rent or

the appropriate rent is deducted from the salary ;)f an officer Govern
ment
who occupies a government quarter. On a change of quarters,
occupancy, rent will be chargeable to the outgoing officer up
to and including the day prior to the hand-over; and against
the incoming officer from and including the day of the take-
over. ·Use or
3008. In order to prevent forgery and falsification of correcti
on
accounting records and documents, the use of correction fluid nuid
e.g., TIPPEX or LIQUID PAPER is prohibited. . prohibit
ed.
3009. Worn-out clothing and beddings which have become
Worn -
unserviceable through fair wear and tear may be written-off out
on the authority of a certificate signed by the officer-in-charge dothinga
nd
of the prison/hospital as follows: beddings
"I hereby certify that I have personally inspected the under :
prisons.
Mentioned article/article in ................ Prison/Hospital, IlOspitals
which have become unserviceable through fair wear and tear . etc.
and have been destroyed by………"(method of destruction)".
Signature: ......... Designation: ............... Date: ........ .

3010. (i) The regulations governing the acquisition of stores

in Chapter 23 shall apply, mutatis mutandis to the purchase
of all stationery. Where practicable, ministries/extra-
ministerial offices and other arms of government may procure Stntiona
stationery through the Federal Government Printer. ry;
purchas
(ii) Accounting Officers shall delegate to responsible officers e or.
the duties of the safe custody, receipts and issues of
stationery. The accounting records at each store shall
include:
(a) Where main stocks are held for supply to branch
offices, a stores ledger (Store Form I) which will show, for
each category, the receipt into stock, issues to branch offices
and the balance remaining in stock;
(b) For all branch offices where stocks are held, a
stationery store ledger (Store Form 20) which will show, for
each category, the receipts from the main stores, the issue to
the various offices and the balance in stock.

210
Federal Government Financial Regulations
Chapter 30

(c) Stores Receipt Voucher or Receipted Issue Vouchers.

(d) Daily Issue Book to record the detailed issues to offices.
(iii) All stocks of stationery will be kept under lock and key and in
charge of a responsible officer who will ensure that the ledger balances
are checked periodically against physical stocks.

211
, Federai Government Financial
Chapter31 Regulations

CHAPTER 31
CODIFICATION OF OFFENCES AND SANCTIONS
PART I
IRRJ:GULARITIES RESULTING IN LOSSES DUE
TO,EITHER FRAUDULENT ACTIVITIES OF
FUNCTIONARIES OR NEGLIGENCE OR
INCOMPETENCE
3101. Any Accounting Officer or public officer who fails to give Audit
satisfactory explanations to the audit queries within the stipulated query.
time as-indicated in the provisions ofthis chapter of the
Regulations shall be sanctioned accordingly as provided for in this
chapter. Inflatiun
or
3102. (i) Any public officer who is alleged to be involved in the eontrae
inflation of contract shall be allowed 5 days within which to respond ts,
to audit query addressed to him. Where the query involves an
Accounting Officer, he shall be reported to Mr. President. In the
case of any other officer, he shall be surcharged appropriately and
removed from the duty schedule, dismissed and prosecuted.
(ii) Where the inflation of the contract involves the Tenders Board,
all the members that approved the inflated contract shall be
severally and collectively sanctioned.
Contract
3103. A query on an unauthorised variation of contract(s) and ors:
unaathnr
procurement shall be answered within 21 days of issue. However, lsed
if it remains unanswered after the time limit and it affects the variation.
Accounting Officer, such failure shall be reported to the President.
If it affects any other officer, appropriate sanction shall be imposed
and the officer shall be removed from the duty schedule, dismissed Paymen
and prosecuted. t for
jobs not
3104. (i) Where a contractor or a supplier who is paid mobilisation execute
fee for a job fails to perform after collecting the fee, he shall be d.
given 30 days notice to refund the money failing which the
mobilisation fee shall be recovered enbloc from the contractor or
supplier and such contractor shall be black listed and referred to
the Economic and Financial Crimes Commission for prosecution.
(ii) Where a contractor presents a false certificate of completion
and is paid, he shall be given 21 days within which to complete the
job or refund in full the contract sum paid to him. In addition, the
212
Federal Government Finandial
Chapter Regulations
31

contractor shall be referred to the Economic and Financial

Crimes Commission for prosecution.
(Iii) A public officer who fraudulently pays money to a
contractor for ajob not executed shall be required to refund
in full the amount wrongly paid and shall be removed from
that schedule and the matter referred to the Econoiic and
Financial Crimes Commission for prosecution. ' .
3105. A public officer, on receipt of a query from the Poor
quality
Auditor- General for a poor quality work carried out by_~ oCwork.
contractor, has 42 days to get the contractor to rectify the
abnormalities or get refund for the amount over- paid as a
result of the poor job. If the query remains un·answered
after the time limit, the officer(s) that certified the job for
payment shall be demoted in rank while the contractor
blacklisted and reported to the Economic and Financial
Crimes Commission for prosecution.
3106. A public officer who makes an irregular payment Irregula
from public funds, shall be given 21 days notice to offer an r or
IVrong
explanation. Where no satisfactory explanation is given, payment
the amount involved shall be recovered from the officer and .
such officer shall be removed from the schedule.
3107. Where a store-keeper or an officer-in-charge of store
fails to answer an audit query on a shortage or loss of Shortage
stores within 14 days of issue, such officer(s) shall not only or
be surcharged the total cost of the loss or shortage, but losses of
stores
also be removed or transferred to another schedule. storekeep
er,
3108. Where a cashier or officer suffers a shortage or a
loss, he has 7 days within which to answer the query
satisfactorily failing which he shall be- surcharged the full
amount of the shortage or loss and transferred to another Shortag
schedule. es or
losses of
3109. An Accounting Officer or a Sub-Accounting Officer cash
~y
.who pays for the acquisition of asset(s) with public funds cashler;
but fails to collect the asset(s) from the contractor/supplier,
shall be given 21 days to recover the asset(s) from the
contractor/supplier, failing which the officer shall be AS5eIS
sid
1l
transferred to another schedule. The contractor/supplier for but
shall be blacklisted and reported to the Economic and nol
collect
Financial Crimes commission for prosecution. ed.

213
Chapter 31 Federal Government Financial Regulations

If collusion is however established, the officer (5) involved

should be removed from that schedule and made to face
disciplinary action. ' Paymen
t to
3110, A public officer who authorises the payment of public . non-
existent
fund to ghost-workers and! or knowingly processes such employ
payment, shall be charged for gross misconduct, removed ees
from the schedule and reported to the Economic and (Ghost
Workers
Financial Crimes Commission for prosecution. ).
3111. A public officer who receives a query involving an
overpayment of public funds in respect of salaries and Overpay
allowances to staff, shall be given 21 days within which to ment
reply to the query and refund the amount overpaid. He shall' of
salaries
also be disciplined in accordance with Public Service Rules and
and if need be, the matter should be referred to the police for atfowRnc
es to
prosecution. stafr.
3112. (i) A public officer who fails to respond to the Auditor-
General's query satisfactorily within 21 days for failure to
collect Government Re-venue due shall be surcharged and be
transferred to another schedule.
Failure
(ii) Where an officer fails to give satisfactory reply to an audit to
eoilecr
query within 7 days for his failure to account for government and
revenue, such officer shall be surcharged for the full amount nceount
for
involved and such officers handed over to either the Govern
Economic :llld Financial Crimes Commission (EFCC) or ment
revenue
Independent COITUtJt Practices and Other Related Offences .
Commission (ICPC).
3113. A public officer who fails to pay for the use of
government property shall be given 30 days to offer
explanation for the query issued for this purpose. Ifhis
explanation is unsatisfactory, the amount in volved shall be
recovered from himlher and be sanctioned under the Public
Service Rules.
Non-
3114. A public officer who has been queried for premature payment
for use of
scrapping of and / or sale of government asset(s) at a Governm
ent
ridiculously low price and has failed. to answer the query property.
satisfactorily, shall be disciplined in accordance with Public
Service Rules;'

3115. An Accounting Officer who is queried for his failure to ..

Prematu
manage or spend public funds effectively or who spends re
public money without due regard to economy contrary to FR 4 ,
scrAping
I 5 and fails to reply to the of
assets
214 Rnd
5111esatlow
prices.

. Poor
cash
manage
ment.
8.
7.

Chapter 31 Federal Government Financial Regulations .

PART II

query, shall be removed from the schedule and be

disciplined in accordance with the Public Service Rules.

IRREGULARITIES NOT DIRECTLY OR IMMEDIATELY

RESULTING IN LOSSES TO THE GOVERNMENT, BUT
Splittin
WHICH INFRINGE UPON BUDGETING CONTROL AND g of.
PROPER FINANCIAL MANAGEMENT can
tracts ..
3116. Any public officer who is involved in splitting of
contracts to circumvent tenders procedures shall be given
21 days notice within which to offer explanations to a
formal query issued. Failure to give satisfactory
explanation, any loss arising thereof may be recovered Irregul
ar
from or surcharged against the defaulting officer. award
of
3117. (i) Any Accounting Officer or public officer who is contra
cts.
involved in the irregular award of contracts i.e. contracts
award not in compliance with the normal tenders
procedures as laid down by the Bureau of Public
Procurement in these regulations or any· other law shall be
requested to offer an explanation in writing within 21 days
to a query issued on this irregularity. Failure to give a
satisfactory. explanation shall lead to the demotion in rank
of such officer and his immediate transfer to another
schedule.
(ii) Where the award is by a Tenders Board, all members of
the Board shall be sanctioned individually or collectively as
in sub- section (i) above.
PART III
IRREGULARITIES ARISING THROUGH POOR
OR INEFFICIENT MANAGEMENT OF Non-
recovery
ACCOUNTS WHICH MAY RESULT IN LOSSES of
advance
3118. The Head of Finance and Accounts or Head of s.
Accounts who fails to recover personal advances from staff
shall be requested within 21 days to offer written
explanations to a query addressed to him on this
irregularity. All losses suffered by Government as a
result of negligence shall be recovered from or surcharged
against the defaulting Officer if he/she is a Public Officer
and such Officer

215
Chapter 31 Federal Government Financial
Regulations

would be charged for gross misconduct under the Public Service

Rules.
3119. The Head of Finance and Accounts or Head of Accounts Non-
who fails to post his ledger accounts up to date shall be requested posting
of ledger
to respond to a-formal query addressed to him within 21 days. Any account.
unsatisfactory response or any losses incurred as a result of this
negligence of duty shall be recovered from or surcharged against
him. Where no losses are involved, thp: officer shall be seriously
warned and charged for gross misconduct under the Public Service
Rules.
3120. A public officer who is involved in the remittance of cash and Non-
reciproca
who fails to acknowledge the receipts of such remittance(s) within tion
30 days shall be requested to offer explanation within 21 days to a of
remittanc
query issued to him for this irregularity. Failure to give satisfactory e.
explanation and any loss suffered by government as a result of
such a delay in the non-reciprocation of the fund shall be
recovered from or surcharged against the defaulting officer.
3121. The Accounting Officer and the Head ofFinance and
Accounts who fails to prepare bank reconciliation statements in
respect of his accounts or who fails to render such a statement as FAilure
and when due shall be requested to offer anexplanation within 14 prepare
Bank
days to a formal query on this irregularity. Any unsatisfactory recoccilla
tion
explanation and any losses suffered by government as a result of slAtemrnt
negligence to render or prepare such statement shall be recovered s.
or surcharged against the defaulting officer. Where no losses are
involved, the defaulting officer(s) shaIl be seriously warned.
3122. The Head of Finance and Accounts or the equivalent in a
ministry or agency who fails to render detailed statement of
accounts in respect of quarterly warrants and Authority to Incur
Expenditure (AIE) to his ministry or extra- ministerial office and
other arms of government 'shall be requested within 30 days to Non-~nd
ilion
respond to a formal query addressed to him. AIl losses incurred as of
a result of non- compliance with the procedure shall be recovered returns.
from or surcharged against the defaulting officer. Where no losses
are involved, the defaulting officer shall be seriously warned.

216
Chapter 31 Federal Government Financial
Regulations

3123. The Head of Finance and Accounts or his equivalent in a Non-

ministry or agency who fails to render monthly transcripts shall be ~ndition
or
requested to respond to a formal query issued to him in this monthly
respect within 21 days, failing which allocation of fund to the troicript.
ministry/extra-ministerial office and other arms of government
allocation shall be suspended indefinitely,
3124. A public officer who fails to respond to a query issued to him
within 21 days for non-retirement of advances or imprests shall be Non-
surcharged and the total amount involved recovered. retireme
nt or
advance
PART IV and
imprnt.'
OFFENCES AND SANCTIONS UNDER THE
PUBLIC PROCUREMENT ACT (PPA)
3125. (i) The Public Procurement Act makes provisions for
offences that shall attract various forms of sanctions. These
offences are :
orrencf/
(a) Entering or attempting to enter into a collusive i
underP
agreement, whether enforceable or not, with a supplier, contractor, PA.
consultant or buyer where the prices quoted in their respective
tenders, proposals or quotations are or would be higher than what
would have been the case has there not been collusion between
the persons concerned.
(b) Directly, indirectly or attempting to influence in any
manner the procurement process to obtain an unfair advantage ill
the award of a procurement or disposal of public property contract
(c) Conducting or attempting to conduct procurement fraud
by means of fraudulent and corrupt acts, unlawful influence, undue
interest, favour, agreement, bribery or corruption.
(d) Splitting of tenders to enable the evasion of monetary
thresholds set. (e) Bid-rigging.
(J) Altering any procurement documents with intent to
influence the outcome of a tender proceeding.
(g) Altering or using fake documents or encouraging their
use.
(h) Wilful refusal to allow the Bureau of Public
Procurement or its officers to have access to any procurement
records.

217
Chapter 31 Federal Government Financial Regulations

(Ii) Any offence in contravention of the Act shall be tried by

the Federal High Court.
SAncti
3126 (i) An officer of the Bureau or the Procuring entity who, on.
while performing his procurement duties contravenes any of under
the
the offences under the Public Procurement Act shall be liable PPA.
on conviction to a cumulative punishment of:
(a) a term of imprisonment of not less than 5 (five)
calendar years without any option of fine and
(0) summary dismissal from Government services
(ii) Any legal person who contravenes any provision of the
Act is deemed to have committed an offence and shall be
liable on conviction to a cumulative penalty of:
(a) debarment from all public procurements for a
period not less than 5 calendar years; and
(b) a fine equivalent to 25% of the value of the
procurement in issue.
PART IV
SANCTIONS FOR MAKING PAYMENTS BY USING
CHEQUES OR CASH WITHOUT EXEMPTION AND
OTHER VIOLATION OF THE FINANCIAL
REGULATIONS
3127. Any Organisation that makes payment by cheque or
cash without having been exempted from the e-payment policy Sanetloa
shall have its budget allocation suspended. s for
making
paymellts
3128. Any officer who makes payment by cash or cheque with
without relying on exemption from e-payment for his or her c8l!b1cb
eque:
organization shall be deemed to have committed a gross .
misconduct and. shall be disciplined accordingly, orgeolsatl
cu.
3129. Any officer who violates any other-provision for which
Sanction
no sanction is specifically recommended shall be taken to s for
have committed gross misconiuct and shall be disciplined making
paYll1ent
accordingly. s
with
cR!ihlcbe
que:
officer.
218
Sanction
s for
other
violation
s.
Chapter 32 Federal Government Financial Regulations

CHAPTER 32
FINANCIAL GUIDELINES FOR THE
OPERATIONS OF PARASTATALS
Relation
3201. A ministry supervising a parastatal shall be responsible ship
for: with
supervis
ing
(a) drawing up a clear strategic control framework for ministr)"
·
their
operations; (b) ensuring that each parastatal has sufficient and
appropriate management and financial controls to safeguard
public funds.
(c) ensuring that, where a parastatal is incorporated as
a company, Consolidated financial accounts are prepared in
accordance with generally accepted accounting practice;
(d) ensuring that each parastatal has made suitable
arrangements for internal audit functions and controls; and
(e) ensuring that the Tenders Board as stipulated by the
Public Procurement Act 2007 exists for award of all contracts
within the thresholds approved by Bureau of Public Procurement
from time to time. Tenders Board as in FR 2905.
Chief
3202. The Chief Executive Officer. of parastatals, being the execu
tive
Accounting Officer of the organisation, has responsibilities for officer
human; material and financial resources which are critical inputs .
in the management of the organization. His duties shall be as
defined in FR 112 and 113.
3203. No official bank account shall be opened unless Bank
authorized by the Accountant-General. Each approved account accou
shall be maintained under an official designation ofthe nts.
Parastatal.
3204. The Chief Executive Officer shall provide. banks with
certified specimen signatures of officers authorized to sign Autbori5e
d
cheques drawn on official bank accounts and shall advise banks signDtu~
on any subsequent changes. and
tpUilmus
3205. No loan or any form of advance shall be obtained from the slgDJi'u
res.'
bank Without prior approval from Debt Management Office.

219
Chapter 32 Federal Government Financial Regulations

3206. No excess funds shall be placed on deposit account Placeme

without prior approval of the Accountant-General. nt of
excess
runds
in
deposit
3207. All interest earned from moneys placed on deposit account.
account on the approval of the Accountant-General shall be
Interest
paid into Consolidated Revenue Fund of the federal recived
government and shall be classified to budget Code 6700 and on
fixed
subhead 41 00. (FR 822). deposit
aeecunts
3208. Except the enabling Act relating to' a particular ,
parastatal provides otherwise, the provisions of the Financial
Regulations shall apply. Where any provision of the Financial
Complian
Regulations conflicts with the Act relating to any particular ce
Parastatal, the immediate advice of the Accountant -General with
fin.nci.1
should besought. regul.lion
s.
3209. (i) The Chief Executive Officer of a parastatal shall
submit a Statement of Account on monthly basis to the
supervising ministry, showing the receipts of funds from
government for personnel, overheads and capital. The Submissi
Statement shall also show the actual expenditure classified on Dr
into personnel, overheads and capital. monthly
slate.eats
to
(ii) The Statement of Accounts for each financial year shall Jupt"ilinl!
be submitted to the External Auditor within two months after miniltry.
the end of the financial year.
3210. (i) The Board of each parastatal shall appoint an
External Auditor who shall audit and report on the affairs of
the organization to the Board.
(ii) It shall be the duty of the Auditor-General to provide :- IxterN
Il
(a) a list of External Auditors qualified to be appointed .udlto
n.
br parastatals ; and .
(b) guidelines on the level of fees to be paid to
External Auditors.
(iii) The Auditor-General shall incorporate comments on the
Annual Accounts and Management Report of the Parastatal
to the Public Accounts Committee of the National Assembly.

220
Chapter 32 Federal Government Financial Regulations

(iv) The External Auditor shall submit the Audited Accounts and
Management Report to the Board of the parastatal within the stipulated
time indicated in the signed contract agreement.
(v) The Chief Executive Officer shall submit both the Audited Accounts
and Management Report to the Auditor- General and the Accountant
General not later than 31st May of the following year of Account.

221
APPENDIX 1

Public Funds of the Federation (Disbursement)

Rules, 1959 (Extracts of various Legal Notices)
Commencement: 18th February, 1959
In exercise of the powers conferred by Section 23 (1) of
the Finance (Control and Management) Act, Cap. 144
laws of the Federation of Nigeria 1990, the Head of
Federal Government in Council has made the following
Rules.
1. These Rules may be cited as the Public Funds of Citatio
n
the Federation (Disbursement) Rules, 1959.
2. (i) The manner of disbursements from the funds
specified in the First Schedule to the Finance (Control and Disburse
ment
Management) Act, 1958 (other than the Development Fund from
and the Contingencies Fund) shall be as provided in these public
funds No.
rules. JJ
of.1958.
(ii) No moneys shall be withdrawn from any of the Public
Funds of the Federation except upon the authority of a
warrant under the hand of the Minister of Finance.
3. (i) The Stock Transfer Stamp Duty Fund shall be
applied to the payment of Stamp Duties lawfully due to the
Stock
transfer of Nigeria Government stocks where the Act under trader
which the loan giving rise to the issue of such stocks was stamp
duty
raised so provides. fund.
(ii) Disbursement from the Stock Transfer Stamp Duty fund
shall be made by the Accountant-General in accordance with
periodical accounts submitted to 'him by the Crown Agents for
Overseas Government and Administrations.
4. (i) The deceased Officers Children's Education
Grant shall be applied to the payment of grants in accordance Decea
with the provisions of the First Schedule to these Rules and sed
officer
to the payment of an annual contribution of N200.00 to the s-
Nigerian Ex-Servicemen's Welfare Association. chHdr
en's
(ii) Disbursement" from the Deceased Officers Children's educat
ion
Education Grant shall be made by The Accountant-General of grant;
fist
sched
ule.

222
9.

APPENDIX I-continued
the Federation in accordance with the instructions of the Minister
responsible for education.
5. (i) The Sir Alfred Jones' Bequest shall be applied to Sir Alfred
Jones'
the provision of scholarships for instruction in technical subjects beQ~t
in accordance with the provisions of the Second Schedule to second
schedule.
these Rules.
(ii) Disbursements from the Sir Alfred Jones' Bequest shall be
made by the Accountant -General in accordance with the
instructions of the Minister responsible for technical education in
Lagos.
K.W
6. (i) The K W. Marchant Memorial Fund shall be march
ant
applied to the provision of an annual prize for biology at King's memor
College, Lagos in accordance with the provisions of the Third lsl
fund
Schedule to these Rules. third;
schedu
(ii) Disbursements from the K W. Marchand Memorial Fund le
shall be made by the Accountant -General in accordance with
the instructions of the Principal, King's College, Lagos.
7. NO LONGERAPPLICABLE
.8. NO LONGER
APPLICABLE
9. NO LONGERAPPLICABLE

10. (i) The Personal Advances Fund shall be applied to the

payment of advances to Members of the National Assembly or Personal
. advance
of the Public Service of the Federation. ruJM9.
(ii) Advances to Members of the National Assembly shall be
made in accordance with the instructions laid down from time to
time by the President in Council.
(iii) Advances to members of the Public Service of the
Federation shall be made in accordance with the provisions of
the Public Service Rules and Financial Regulations as from time
to time amended.
11. NO LONGERAPPLICABLE

223
10.
APPENDIX I-continued
12. (i) The Treasury Clearance Fund shall be applied: Treas
ury
(a) to the payment of non-personal advances and to meet cleara
nce
recoverable payments made on behalf of other administrations such fund.
as arise in the normal course of business ; and
(b) to receive and repay temporary deposits
(ii) Disbursements from the Treasury Clearance Fund shall be made
by the Accountant-General.
,
13. (i) The Revolving Loans Fund for Industry shall be
applied to the purposes specified in Section 3 of the Revolving Loans.
Fund for Industry Act, 1959 and the provisions of the Fourth Schedule
of these Rules.
(ii) Disbursements from the Revolving Loans Fund for Industry shall
be made by the Accountant- General of the Federation in accordance
with the instructions of the Head ofte Federal Government in Council.
14. (i) The Revolving Loans Fund for Sporting and Social
Clubs shall be applied for the purpose of making loans to Sporting The
revolving
and Social Clubs in the Federation under the provisions of the Fifth
loans ror
Schedule of these Rules. sporting
and
(ii) Disbursements from the Revolving Loans Fund for. Sporting and social
Social Clubs shall be made by the Accountant-General of the clubs.
Federation in accordance with the instructions of the Head of
Government in Council.
15. (i) The Federal Government Staff Housing Scheme
Fund shall be applied for the purpose of making advances to
members of the Public Service of the Federation for the purchase,
redemption or development of or improvement of land or dwelling The
FederAl
houses in accordance with regulations which may from time to time Governm
be made by the Head of the Federal Government in council and ents
SIRrr
published in the Official Gazette. housing
scheme
(ii) Repayments of advances under the Federal Government Staff Iund.
Housing Scheme and interest thereon shall be credited to the Fund.
(iii) Disbursements from the Federal Government Staff Housing
Scheme shall be made by the Accountant-General of the Federation
in accordance with this rule.
224
APPENDIX 2

RULES FOR THE OPERATION OF THE FEDERATION

ACCOUNT
Extract of Section 162 Sub-sections 1-10 of the Constitution of the
Federal Republic of Nigeria, t'999.
1. The Federation shall maintain a special account to be called the
Federation Account. into which shall be paid all revenues collected by the
Government of the F ederation, except the proceeds from the personal
income tax of the personnel of the.Armed Forces of the Federation, the
Nigeria Police Force, the Ministry or Department of government charged
with responsibility of Foreign Affairs and the residents of the Federal
Capital Territory, Abuja.
2. The President upon the receipt of advice from the Revenue
Mol :lilisation Allocation and Fiscal Commission shalf table before the
National Assembly proposals for revenue allocation from the Federation
Account, and in determining the formula, the National Assembly shall
take into account, the allocation principles especially these of
population, equality of states, internal revenue generation, land mass,
terrain as w.ell as population density:. provided that the principle of
derivation shall be constantly reflected any approved formula as
being not less than thirteen percent of the revenue accruing to the
Federation Account directly from any natural resources.
3. Any amount standing to the credit of the Federation Account
shall be distributed among the Federal and State Governments and the
Local Government Councils in each state on such terms and in such
manner as may be prescribed by the National Assembly.
4. Any amount standing to the credit of the states in the Federation
Account shall be distributed among the states on such terms and in such
manner as may be prescribed by the National Assembly.
5. The amount standing ro the credit of local government
councils in the Federation Account shall also be allocated to the State
for the benefit of their local government councils on such terms and in
such manner as may be prescribed by the National Assembly.
6. Each State shall maintain a special account to be called State
J oint Local Government Account into which shall be paid all allocations
to the local governmept councils of the State from the Federation
Account and from the Government ofthe State.

225
12.
11.
APPENDIX 2- continued

7. Each State shall pay to local government councils in its area of

jurisdiction such proportion of its total revenue on such terms and in such
manner as may be prescribed by the National Assembly.

8. The amount standing to the credit of the local government

councils of a state shall be distributed among the local government
councils of that state on such terms and in such manner as may be
prescribed by the House of Assembly of the State.

9. Any amount standing to the credit of the judicizry in the

Federation Account shall be paid directly to the National Judicial Council
for disbursement to the he~9s of courts established for the Federation
and the States under Section 6 of the Constitution.

10. For the purpose of Sub-section (l) of this section, revenue

means any income or return accruing to or derived by the government of
the Federation from any Source and includes:
(a) any receipt, however, described, arising from the operation of any law;

(b) any return, however described, arising from or in respect of any

property held by the Government of the Federation;

(c) any return by way of interest on loans and dividends in respect of

shares or interest held by the Government of the Federation in any
company or statutory
body.

226
APPENDIX 3

RULES FOR THE OPERATION OF THE DEVELOPMENT

FUND Extract of the Second Schedule to the Finance (Control and
Management) Act 1990
1. The Development Fund will be used to finance general capital
expenditure of the Government of the Federation and the accounts
relating thereto shall be kept by the Accountant -General,
2. The receipts of the Development Fund shall consist of:
(a) the product of loans raised by the Government of the Federation for
purposes for which the Fund is set up unless allocated by or under this
some other law to some other purpose;
(b) development grants made to the Government of the Federation by
Her Majesty's Government;
(c) development grants made to the Government of the Federation by
any other government or body;
(d) sums from time to time authorised by law.
3. (1) No moneys shall be withdrawn, from the Fund for the
purpose of meeting any expenditure except upon the authority of a
Warrant under the hand of the Minister of Finance.
(2) Subject to the provision of Rules 5 and 7, no such Warrant shall be
issued (except in respect of Statutory Expenditure) unless the' authority
of these rules.
4. (1) The Minister shall cause to .be prepared in each financial
year estimates of the receipts and expenditure in respect of the
Development Fund for the next following financial year shall be laid
before the National Assembly.
(2) The proposals for all expenditure contained in the estimates (other
than Statutory Expenditure) shall be submitted to the vote of the National
Assembly by means of motion which shall seek to .authorise expenditure
under appropriate Heads for the several services required.
5. (1) When in any financial year the capital estimate or
supplementary capital estimates for that year show a figure for the
estimated total cost of any sub- head of a Head over any period which is
in excess of the total sum appropriated for that sub-head for the current
year,

227
A P P ENDIX s-
continued

The Minister of Finance may by Warrant authorise the expenditure of any sum
which when added to the expenditure incurred on the same sub-head in previous
years and to the expenditure already authorised for the same sub-head for the
current year does not cause to be exceeded the latest estimated expenditure for
that sub-head included in the capital estimates or supplementary capital
estimates approved by the National Assembly for that year.
(2) When in any financial year the provisions included for any sub-head in the
capital estimates or supplementary capital estimates of the immediately
preceding year was fully expended. the Minister of Finance may by Warrant
authorise the expenditure of the unspent balance of the sum or sums authorised
for that sub-head in the immediately preceding fmancial year. provided that the
amount so authorised already made in the current year exceed the incurred in
previous years and to the provision already made in the current year exceed the
latest figure for the estimated total cost of the corresponding sub-head included in
any capital estimates or supplementary capital estimates approved by the
National Assembly.
(a) When in any financial year provision is made in the capital estimates or
'. supplementary capital estimates under any Head for increased costs; the
Minister of Finance may by warrant increase the authorised expenditure under
any sub-bead of that Head provided that the total additional expenditure so
authorised does not exceed the amount provided for increased costs.
(b) When in any financial year it becomes necessary to incur expenditure
additional to that made in tbe capital estimates or supplementary capital
estimates under any item of any sub-head. the Minister of Finance may by
Warrant authorise such additional expenditure provided equivalent savings can
be quoted from the provision made in that year under another item of the same
sub-head.
(3) No Warrant may be issued under this rule. for an amount which if it were
expended at once would exhaust the balance of the fund remaining after all other
expenditure authorised for the year has been provided for.
(4) Any Warrant issued-under the authority of this rule shall be reported to the
National Assembly at its next ensuing meeting. -,
6. Whenever in circumstances other than those set out in Rule 5 :

228
APPENDIX3-
conlinued

(a) any expenditure (other than Statutory Expenditure) is incurred or is

likely to be incurred in any financial year upon any service which is in
excess of th!( sum provided for that service for that year- or
(b) any expenditure (other than Statutory Expenditure) is incurred or is
likely to be incurred in any financial year upon any service for which
expenditure has not been authorised for that year, the proposals for
such expenditure shali be submitted to the vote of the National
Assembly by means of a motion which shall seek to authorise
expenditure under appropriate Heads for the services required.
7. (1) Notwithstanding rule 6, the President in Council may. by Warrant
under the hands of the Minister authorise the issue from the Fund of
such sum as may be necessary for expenditure upon any service:
(a) of a special. character which is not provided for in the expenditure
already authorised by the National Assembly for that year; or
(b) which will result in an excess of the sum authorised for' any service
by the National Assembly for that year, and which is either event cannot,
or cannot without serious injury to the public interest, be postponed until
adequate provision can be made by the N ational Assembly.
(2) No Warrant may be issued for an amount which if it were expended
at once would exhaust the balance of the fund remaining.after all other
expenditure authorised for the year has been provided for.
8;Any issue from the Fund authorised in accordance with the provisions
of rule 7, shall be submitted to the National Assembly for approval in the
manner prescribed rule 6 during its next ensuing meeting.

229
14.
13.

APPENDIX 4

RULES FOR THE OPERATION OF THE

CONTINGENCIES FUND Extract Of the Third Schedule to
the Finance (Control and Management) Act.1990
1. The Commissioner may by Warrant authorise the issue from the
Contingencies Fund of such slim as may be necessary for expenditure upon
any service:
(a) of'a special character which is not provided for in the Appropriation Act; or
(6) which will result in an excess of the sum provided for that service in the
Appropriation Act, and which cannot, or cannot without serious inju-ry tot he
public interest, be postponed until provision can be made by supplementary
A ppropriation Act.
2. The amount for which any Warrant is issued shall be withdrawn from the
Contingencies Fund and shall be paid into the Consolidated Revenue Fund to
meet the expenditurespecified on the Warrant and the moneys remaining
available in the Fund shall be reduced accordingly. Any amounts withdrawn and
remaining' unspent at the end ofthe year shall accrue to the Consolidated
Revenue Fund.
3. Each Warrant authorising theissue ofa sum from the Fund shall specify
under which Head or Heads of the expenditure estimates the expenditure of the
sum issued shall be recorded and such expenditure shall be accounted for in
the same manner as ifit had been authorised by a Supplementary Appropriation
Act.
4. (i) All withdrawals from the Fund shall be reported to the National Assembly
at its next ensuing meeting and the National Assembly shall be asked to
appropriate from the Consolidated Revenue Fund to the Contingencies Fund a
sum equal to the total of the sums withdrawn and not already made good by
previous appropriations from the Consolidated' Revenue Fund so that the
Contingencies Fund shall be restored to the amount appropriated under Section
15 of the Act.
(ii) Appropriation to the Contingencies Fund under this rule shall be effected by
inclusion in a Supplementary Appropriation Act and the sums included in
accordance with this rule shall be set out separately from any sums it is sought
to appropriate under section 13 or 14 of the A ct.
5. No moneys shall accrue to the Fund other than moneys appropriated by an
Act and any interest or other accruals which might otherwise be received by
the Fund shall accrue to the Consolidated Revenue Fund. Any part of the
Fund which may be invested shall form part of Investments General referred to
in Section 10 of the Act.

230
15.

.APPENDlX-5

(Financial Regulation No. 1002)

GENERAL IMPREST WARRANT
FEDERATION OF NIGERIA

Genera Imprest Warrant. ......... .: ...................... , ........... (Financial

Year)

(Signed) ................................ :
.
Federal Minister of Finance

Place; Abuja

Date: ........................................................................... .

To: The Accountant-General of the Federation

You are hereby authorised and required to issue by means of Irnprest

to Permanent
Secretaries, Heads of Federal Departments-or other Senior Officers- of
the Federal Government during the financial year ……………………he
amounts which may be required for any regularly recurrent service tor
which vouchers cannot be presented direct to the Accountant -General
or a Sub- Accounting Officer of the Federation for payment.

231
APPENDIX 6
(Financial Regulation 2.10)

REVENUE COLLECTOR'S CASHBOOK

(Insert Ministry and Section)

Da Reyenrte Classificati From whom Amou Dal Number of Amo
Number and Particulars N k <Receipt Issued N k

Hea Sub-
d Head

232
APPEND/X 7
Financial regulation 215
SPECIMEN REVENUE COLLECTOR'S CHART CENTRAL
PAY OFFICE, (Name of Office)

Collection Date Jan Feb. Mar Apr. May Jun. Jul. Au Sep Oct Nov Dec Remar
point g t ks
Due
>9=
Receiv
Due
>C=
Receiv
Due
>0=
Receiv
EGUNLE Due
AJ POLIC E
STATION
Receiv
OJC.ESUNA Due
POLICE
STAnON Receiv
ed
Due
ca:u.AL
Receiv
Due iShou
CENTRA L id
pay in
llEGISmV Receiv iwcek
ed Ie
The chart enable the officer -in -charge to realise at once the situation
regarding Revenue Collectors who account to him.

233
APPENDIX
8

TREASURY FORMS AND BOOKS IN USE

Form
or
Book No. Description
TF 1 Other charges payment voucher
TF 2
TF (personal Emoluments)
2PRA
TF Junior Officers (Personal Emoluments)
.2PRB
TF payroll (Anson)
2PR
TF C Non-Pensionable payroll (Anson)
Senior Officers pay statement (Anson)
TF 2PS Junior Officer payment Statement
TF A (Anson)
TF 2PS Non-Pensionable Pay Statement
TF B (Anson)
TF 2PS Quesi Commercial Account Book
TF C Payment Voucher - Pensions
TF 3 Traveling Allowance Voucher
TF 4 Transport Allowance Voucher
TF 5 Treasury Receipt Book
TF 5T Revenue Collector Receipt Book
TF 6
TF 6A Labour Pay Sheet
TF 7 (monthly)
TF 8 Labour Pay Sheet
TF 8A (weekly)
TF Imprest Warrant
9
TF Sub-Receipt
10
TF 11 Cheque/Cash Order
TF 12 Form
TF 13 Paper Money
TF 14 Register
TF 15
TF 15A Authority for payment of salary
TF 16 into Bank
TF 17 Pay - in Voucher
TF ]8 Revenue Collectors pay- in
TF ]9 Form
TF 20 letter Headings
TF 21
TF 22 Payment Voucher - Remittances
TF 23 - Remittance Sheets to Crown
24 Agents
25 Letter of Remittance to Crown
26 Agents
27
Monthly Abstract of
Expenditure
Adjustment Voucher
Department Warrant
Letter of Additional Provision
Capital expenditure Payment
Voucher
2
3
4
APPENDIX 8- continued

TREASURY FORMS AND BOOKS IN USE

Form
or
Book No. Description

TF 62 Treasury Account Book

TF 63
TF 64
TF 65
TF 66 Letter to Bank for Telegraphic
TF 67 Remittance
TF 68
TF 69
TF 70
TF 71
TF 72 Voucher Substitute
TF 73 Register of Outstanding Vouchers
TF 74 Letter of Advice, African Officers
TF 75 Pensions
TF 76
TF ·77·
TF 78
TF 79
TF 80
TF 81
TF 82
Letter of Advice, Increase in
TF 83 W.O.P.S.
TF 84
TF 85 Material Suspense
TF 85B Departmental M.E.S.
TF 100 Book
TF 101 Transcript M.E.S.
TF 113 Book
TF 114R Freight Warrant Book
TF 115 Trial Balance (GL. Account)
TF 116 Schedule of Crown Agents - Marine
TF 117 Insurance
TF 118R Motor Transport Warrant Book
TF 119
TF 120
TF 121
TF 122 Local Purchase Order
Letter of Approval of lmprest

236
APPENDIX 8-
continued

TREASURY ~'ORMS AND BOOKS IN USE

Form
or
Description
Book No.
IF 123
IF 129 Yearly Return of Safes and strong room
TF 130 doors.
TF 131 Advances ledger Form
TF 132
TF 133
TF 134 Bank Schedule
IF 135
IF 136
TF 144 Receipt Book Issue Note
TF 145
TF 146 Report of loss or shortage of Government
IF 147 Funds
TF 148 Board of Survey Report
TF 148B Handing Over Certificates
IF 149
IF 150 Special Receipt etc. Book
IF 151 Voucher for Non- Government Transport
Service
TF 152
TF 153A
IF 154
TF 155A
TF 156 Audit Query Register
·TF 157 Stock Register .
TF 158 Revenue Collectors Receipt (Distribution
TF
TF 159 Register)
TF 160 Receipt Book Register
TF 161 United Ledger
TF 162 Petty or Revenue Collectors Cash Book
TI 163
IF 164 Treasury Cash Book
IF 165 (Large)
TF 166 Treasury Cash Book
TF 167 (Small)
TF 168 Register of Documents presented for
IF 169 stamping
Sea Passenger Warrant
Other Charges Voucher (Rent Rebates)

Head Cards

237
APPENDlX 8-conl;11J,Ied
TREASfJRV FOOMS AND BOi>KS IN VSE
FOf'm
or
Book No. Description
TF 170
TF 171 Children's Separate Domicile AJ.lowence Claims
TF 172 Advances/Deposit Register Skeet
TF 172A Advances/Deposit - Continuation Sheet
TF' 113
TF 174
TF 174A Senior Officers' Personal Emoluments Record
tp. 1148 Junior Officer's Personal Emoluments Record
TF 115 Remittances ledger Loose Sheets
TF 176 Non- Expatriate Claims for Chil6ren's Domicile
TF 177
TF t7B Sclt~le Form for Crewn Agen Acecears.
TF 179
TF-- 100
TF 181
TF 182 Air Passenger Warrant Book
TF
TF 183 Air Freight Wan-act Book
TF 184
TF 185
TF 136
TF i87
TF 188
TF 189 Monthly Return of Passenger Flight Insurance
TF 1OO
TF 191
Tf 192
TF. 193 Schedule of Transfer Payment Vouchers
TF 194
TF 195
"IF l~ ~ Pul:laAuthorj,ty Gov~ ~ ~
IT It7 ~L~e
TF 19S Peool ~ioll Book
/ TF 199 CertifICate Suppo~ing Returns ofRev.en~
TF 200 Return of Arrears of Revenue Outstanding at 3) st
D b
TF 201
TF 202 Statements of aggregate salary drawn

238
APPENDIX 8- continued .

Form TREASURY FORMS AND BOOKS IN USE

or
Book No. Description
TF 203.
TF 204
TF . .205
TF 206
Voucher Schedule for Departmental
TF 207 Accounts
TF 208
TF 209 Variation Control Sheets
TF 210 Advance of Deduction from Salary
TF 211 Payroll Summary Voucher - Non -Pens,
TF 212 Employees
TF 213 Payroll Summary Voucher- Senior
TF 214 Officers
TF 215 Payroll Summary Voucher - Junior
TF 216 Officers
TF. 217 General Claim Form (Payable
TF 218 Orders)
TF 219 Transport and Traveling Claim Form
TF 220 Federal Government Payable Orders
(Anson)
Authority to pay (Payable Orders)
(Anson)
Register of Payments (Anson)
Payable Orders - Memorandum
Cash Book
Federal Government - Receivable
Orders
Variation Advice.

239
APPENDIX 9
Try 153A
(Financial Regulations 801)
TREASURY CASH BOOK

...…………………………………. Date: ....................

Insert Ministry and Section

240
Dat
No. of bank Cas Ban Dat Description Payment I No. of I
e CredIt Slip h k e of Cash
or Cheque Voucher Cheque
payment no. issued

IMPREST CASHBOOK

Reqiured
odfP.
Detailed
Vs No)

Reqiured
Detailed
odfP. Reqiured
Vs No)
Vs

Date

241
(FINANCIAL REGULATIONS 733) DISHONOURED CHEQUES REGISTER

Initial Credit to Date and Reference Settlement/Fin

f
Demand for payment l
Action
. Name Chequ Bank
Dati f
p.v. Drawe Amou e and
No. Hea Sub R. V. N: k Numb Branch lst 2nd 3,'(;/ R. V. No. And
Hea and Deman Deman Deman Wrile off A
d Date d d d uthority

242
APPENDIX 12
Treasury Form 50A .
BY THIS BOND, I ........................................................... ....................... of
.............................................................. do bind myself to ....................... :
of Nigeria for the payment to him of the sum of...................................... ..

SEALED with my seal this ......................................... day of .............. , 20

....................... ..................... WHEREAS by Agreement annexed hereto
on Treasury Form 50/51* dated……………………………..Made between
……………….of Nigeria, acting for an on behalf of the Government of
Nigeria, hereinafter called the Lender of the other part
................................................... of the department, Civil servant,
hereinafter called the Borrower of the other part, the Lender agreed to
advance to the Borrower the sum of…………….For the purpose of taking
Correspondence Course and the Borrower agreed to repay the said sum
of money in the manner stipulated in the said Agreement.

AND WHEREAS the Borrower has requested the Borrower to provide

security for the repayment of the advance in the manner agreed upon.

AND WHEREAS the Borrower has requested the above –bond men
to enter into a bond for the security of the payment of the amount due to
the Lender and the said ...... has to do so.

NOW THE ABOVE WRlTTEN BOND is conditioned to be void either of

the cases following, otherwise it shall remain in full force.
1. If the Borrower shall fully repay the said sum of
N ..................................... due to the Lender in the manner agreed upon in
the said Agreement.
2. If the Borrower shall die or leave the Government Service before the
sum advanced by the Government has been repaid in full and the whole
of the balance of the said advance then outstanding plus accrued
interest has been fully repaid by his personal representative or by him.

………………………………………
Signature and seal of Surety

...............................................
Witness
……………………………………..
*Delete when inapplicable

243
APPENDIX 13
RECEIPT BOOK
ISSUE NOTE
……………………………………
Serial No .......................................
……………………………………… Issuing Office ............................... .
……………………………………..
........................ ,20
.
ORIGINALIDUPLICATE/TRIPLICATE/QUADRUPLICATE
The following receipt books are forwarded herewith:

Number Receipt Nos. Destination Issuing Ledger Receiving

f
Books From To (3) folio Ledger
(1) (2) (4) (5)

..

The above books are received and taken on charge in my Register on the folios
shown in column 5.

................................. ,20 ..... . Signature of Issuing Officer

To be signed and return to Issuing

Officer
Signature of Receiving Officer

244
APPENDIX 14
AGREEMENT
AN AGREEMENT made this ...... .................................... day of ........................ .
20.......... ...................................... BETWEEN ................. ................................ Of
............................................................................................. (Hereinafter called the
Permanent Secretary/Head of Department acting for and on behalf of the
Government of the Federation of Nigeria) of the one part.
AND ....................................................................of ............................................ .
........................................................................................... (Hereinafter called the
Borrower, which expression shall include his heirs, executors and administrators)
on the other part.
WHEREAS the Borrower has applied to the Permanent Secretary of the
Department for an advance of N ............................................ For the purpose of
undertaking a correspondence Course with the ……………………………………
…………………………………………………………………………………………...
(SPECIFY SUBJECT TO BE TAKEN, DURATION OF COURSE
AND NAME OF SCHOOL)
…………………………………………………………………………..........

NOW THIS AGREEMENT WITNESSETHAS FOLLOWS:

1. In consideration of the sum of N .................................................. Now paid by
the Permanent Secretary/Head of the Department to the Borrower (the receipt
whereof the Borrower hereby acknowledges) the Borrower hereby agrees with
the Head of the Department as follows:
(a) to forth with undertake and to complete a correspondence with the
................................................................................................ as herein before
mentioned.
. (b) to pay fees for the said correspondence course in full and in
advance and to produce the receipt of payment to the Permanent
Secretary/Head of the Department whenever called upon so to do.
(c) to repay the said sum of ........................................ over a period
of... ....... ................ years by monthly installments the first payment to be made
in respect of the month of ..................................The payments aforesaid shall be
effected by deduction each month form the Borrower's salary.
- (d) if the Borrower shall die or shall for any reason leave the service of
the Government during the continuance of this Agreement he

shall forth with pay to the Permanent Secretary/head of the Department the
balance of the said advance remaining due and if the said sum shall not be so
repaid the Permanent Secretary/Head of Department may deduct or recover
such moneys as shall remain unpaid from any salary, gratuity, pension or other
moneys as shall be due from the Government to the Borrower.

245
.
2. If the Borrower shall fail to observe and perform the
conditions of this Agreement it shall be lawful for the Permanent
Secretary/Head of the department or the Accountant-General as the case
may be to deduct any money due under this Agreement in respect of the
said advance from moneys whatsoever standing to the Borrower with the
Accountant -General or any Department of Government.
AS WITNESS OUR HANDS THE DAY AND YEAR FIRST ABOVE WRITTEN

………………………………………….
Permanent secretary or Head of
Extra-Ministerial Department

………………………………………. ……………………………………………
Witness Borrower

246
APPENDIX 15

STORES FORMS AND BOOKS IN GENERAL USE

Fonn
or.
BookNo. Description

S.l Stores Ledger

S.3 Stores receipt Book
S.3 Stores Issue Book
S. Stores Issues
4 Voucher
S.5 Conversion Voucher
S.7
S.8 Statement of Discrepancies Found
S.9 Unserviceable Stores
S.1 Certificate of Handing Over Stores
0 Stores Transfer Requisition
S.l2 Transfer Issue Voucher
S.13 Transfer Issue Voucher
Tally Board
S.13A
Tally Card
S.14
Furniture Inventory Board
S.14A
Invoice Register
S.15
Claim Book
S.16
Wants Book for L.P.O
S.l7
Stores Requisition Book
S.l8
Stationary Ledger
S.l9 Stores Cost Book
S.20 Tools Ledger
S.21 Report of Packages
S.22 Defects, etc. On Stores.
S.23 Quarterly Vehicles
.S.24 Returns
S.25 Stock Verification Report.
S.2
6

247
APPENDIX 16 1

CONFIDENTIAL Treasury Form 147

BOARD OF SURVEY REPORT ON UNSERVICEABLE STORES,

PLANT BUILDINGS OR EQUIPMENT

PART 1
(To be completed by the head of department or Unit)
Note: A Separate set of form must be used for articles where the original
value of
each item does not exceed N200. Financial Regulation 34lO
Station ...................................Ministry/department ........................ .
Stores ............................................. .

The stores listed on the attached Stores Form 9, dated are considered to
be unserviceable. The articles have been segregated and wait the
inspection by a Board of Survey under the provisions of Financial
Regulations 3415.
In my opinion the stores have been rendered unserviceable by f-air wear and
tear with the following exceptions………………………………………………….
………………………………………………………………………………………………………..

Signed ......................................... .
Date .................................... .
PART II
(To be completed by the president of the board of survey after inspection
to the unserviceable stores and the store accommodation, where
appropriate)
Findings of the Board
IA. Is the store accommodation:
(a) Adequate and in good condition? ................................. .
(b) Secure?
(c) Covered by satisfactory fore fighting
Arrangement and appliances? .........................................
1 B. (A) Is the store kept clean and are items:
Properly arranged in racks, bins, etc.? ………………………………..

248
APPENDIX 16- continued
(b) Is access to the stores
restricted to Authorised
stores staff only?
(c) Are bin card and ledger entries up to date? .
(d) Were any cases of overstocking apparent? ....................

2. Is the Board of the opinion that the articles,

Listed on the attached Stores Form 9
Dated ............., Have been rendered
Unserviceable by fair wear and tear? .........................................
…………………………………………………………………………
…………………………………………………………………………
…………………………………………………………………………

Recommendations of the Board

3. 'In the opinion of the Board what improvement can be made in

the store accommodation ?

………………………………………………………………………………………………
………………………………………………………………………………………………
………………………………………………………………………………………………
………………………………………………………………………………………………
………………………………………………………………………………………………

4. In the opinion of the Board what degree of negligence is involved in

the unfair wear and tear, and by whom? (Give full details of names,
ranks and circumstances on a separate sheet if necessary).

……………………………………………………………………………………
……………………………………………………………………………………
……………………………………………………………………………………
……………………………………………………………………………………
……………………………………………………………………………………

………………………...Member .. ........................ President

………………………Date ........................Member

249
APPENDIX /6 - continued
PART IV

(To be completed by the Accounting Officer and distributed to the

Accountant- General, Federal Ministry of Finance and to the auditor-
General)

ONLY WHERE THE STORES CONDEMNED' FALL TO BE DEALT WITH

BY THE ACCOUNTING OFFICER UNDER FINANCE REGULATION 2616

I certify that in my opinion the stores on the attached

Stores F0m19
(A) fair wear and tear, and/or
(B) unfair wear and tear, involving the negligence of………………………..
………………………………………………………………………………………
………………………………………………………………………………………
And in accordance with the disciplinary powers delegated to. me, i· have
taken the following disciplinary action…………………………………………
………………………………………………………………………………………
………………………………………………………………………………………
………………………………………………………………………………………

The stores have' been written off under' my authority, file reference
....................................... and the articles have been disposed of by sale
and or by destruction,

…………………………
Accounting Officer

Date....... ................................. Ministry of ...........................

………………………………………………………………………………………
………………………………………………………………………………………
………………………………………………………………………………………
………………………………………………………………………………………

250
APPENDlX 16- continued
PART IV
(To be completed by the Accounting Officer and distributed to
Accounting- General, Federal Ministry of Finance, two copies; and
Auditor-General, one copy)
To be completed WHEN UNSERVICEABLE STORES FALL TO BE
DEALT WITH UNDER FINANCIAL REGULATIONS 2616.
The write-off to the unserviceable stores, as overleaf, is recommended .
………………………………………
Accounting 0fficer
………………………………………

PART V
Additional report of the Accounting Officer, on the recommendations of ,
the Board of Survey, and recommendations for disciplinary action, and
opinion of degree of negligence, etc, when appropriate.

……………………………………………………………………………………
……………………………………………………………………………………
……………………………………………………………………………………
……………………………………………………………………………………
……………………………………………………………………………………
……………………………………………………………………………………
……………………………………………………………………………………
……………………………………………………………………………………
……………………………………………………………………………………
……………………………………………………………………………………
……………………………………………………………………………………
……………………………………………………………………………………
……………………………………………………………………………………
……………………………………………………………………………………
……………………………………………………………………………………
……………………………………………………………………………………

251
APPENDIX 17

CONFIDENTIAL

REPORT ON LOSS OF .FUNDS OR STORES

. (See Financial Regulations Chapters 25 and 26)
PART 1

(To be completed by the Officer immediately in charge ofthe cash or stores)

1. Station……………………… Ministry/Department……………………...
Name and designation of Officer in charge ofthe custody of the cash
or stores ....................................................................................................... .

3.* Amount of loss of cash N

4.* Details of stores lost: ................................................
.

Quantity and description I

1I Allocated Unallocated
I
Estimated Book
I
Value N Value N
…………………………………
………………………………….
…………………………………
………………………………….
………………………………….
,
………………………………….
………………………………….
,
i1

Total
5. Has the matter been placed in the hands Of
the Police? .

6. If the loss is one of cash, or fraudulent or over-payments, where has

loss been charged? (See Financial Regulation 1522)
Account No. Voucher #ef'

Account No. Voucher Ref

252

.
-. ~.
APPENDIX 17- continued

7. Short description of the circumstances of the loss. (Copies of essential

relative documents to be attached), ,

…………………………………………………………………………………………
…………………………………………………………………………………………
…………………………………………………………………………………………

(Signed) .. ......... ........ . , ............................

Date ......................, .. ,............. Rank ............. : ...... , ..... , ............................. .

…………………………………..
*Delete which is inapplicable

ll '.
(To be completed by the Head of Department or Unit)
1. Is it your opinion that a Board of enquiry should
Be convened? (See Financial Regulation 1504 ……………................
2. Has the amount of the loss been finally
establish, and if so what is amount? …………………………
3. Is it your opinion that the loss was a
consequence of a defect in the system? If so,
details of the precautions which have been
taken to prevent a recurrence of the loss must
be described in detail in Part III ………………………….

4. Is it your opinion that the loss was a consequence

of failure to comply with the existing system,
regulations or instructions; either specific or
established by custom? ……………………………

5. Is it your opinion that negligence was involved,

and if so, on the part of whom? …………………………….
6. Have criminal proceedings been initiated, and if
so, against whom, and under what charges? ………………………………

253
•
I
APPENDIX ] 7- continued

7 If, in your opinion, fraud was involved, has

investigation been sufficiently retrospective I
to establish whether there has been systematic -c
,
fraud, or whether the loss was a result of an
isolated incident?

Signed. .................. · ................................ .

Rank. ....................... ................................... .

Date ......................................................

PART III
(I'o 'be completed by the Head of Department or Unit)
A detailed report of the circumstances of the loss and of the measures
which have been taken to prevent a recurrence of the loss, and comments
upon the salient points leading to the opinions expressed in the replies to
the questionnaire in Part II.
PART IV
(To be completed by the Accounting Officer and distributed to the
Accountant. General. Federal Ministry of Finance, and to the
Auditor-Genera/).
ONLY WHERE THE LOSS FALLS TO BE DEALT WITH BY THE
ACCOUNTING OFFICER UNDER FINANCIAL REGULATIONS
1502 (i) and 3401
I certify that I have found the following Officer(s) negligent in the
performance of his/ their duties, and, in accordance with the disciplinary
powers delegated on me, I have taken the following disciplinary action:
Name of Officer Rank
………………………………… …………………………………
…………………………………. …………………………………
…………………………………. …………………………………

The loss of *cash/unallocated stores to the value of

N ................................................... .

As been written off/will be written-off when funds are made available,

against Head

254
APPENDIX 17 - continued

................................ Sub-Head ........................ : ..... under my authority.

Adjustment's Voucher/No .... ; ........................... ........ refers.
The loss of allocated stores, listed under Part I, has been written-off
ledger charge
under my authority, file
ref: ....... , ................................................ .

Permanent Secretary, Ministry of

Date ....................................... .

Note: If the loss falls to be dealt with other than under Financial
Regulatlons1502 and 340 J:, the Accounting Officer should forwarded the
Forms in accordance with Financial Regulation 1502.

To: Accountant-General, Ministry of Finance

Audi tor-General,
Secretary, Federal Public Service Commission

255
APPENDIX 18

UNALLOCATEDSTORES
ANNUAL BALANCE STATEMENTS
(Financial Regulation 26)

STORES ACCOUNT N N

Value of stores on hand at the beginning Stores issued during the year
at the fixed price (*) .
Stores taken on charge during the year
at the price Stores written-off during the
year

Stores found surplus and taken on charge (a) against the Shortfalls and
Excesses Accounts

(B) against U/A Stores

Deficiencies Sub-head

Stores revaluation on change of

fixed price value of Stores on head at the
end of the year as valued at
the fixed prices

* Note: To be published in the Annual Report of the

Accountant-General.

256
APPENDIX 18- continued

UNALLOCATEDSTORES
ANNUAL BALANCE STATEMENTS

(Financial T Regulation 26)- continued

STORTFALL AND EXCESSES ACCOUNT N N

Total Price Deficiencies during the year Total Price Excesses during
the year

Claims written - off Transfer to Unallocated

Stores Deficiencies

Stores written - off

Revaluation of Stores

Balance on hand at the end of the year

(To be abandon)

"

257
II
APPENDIX /8- continued

UNALLOCATEDSTORES
ANNUAL BALANCE STATEMENTS

(Financial Regulation 26)- continued

RECO)[CILIATION ACCOUNT ISSUES N. N

Value of Stores issued during the value of Stores issued dur-

year as per Stores Account ing the year as per Abstract
Adjustments,if any Alssues@Adjustments, if
any

PAYMENTS
Payments as per Abtract
Stores taken on charge at the
Less Payments in respect of stores
fixed prices
taken on charge in previous year.
(As per Stores Account)

Total Price Deficiencies

Less expenditure credits for Claims Value of Claims. raised

met Less Transfers to UI A Stores during one year
Deficiencies sub-head Total
Price' Excesses during the Adjustments, if any
Year Adjustments, if any

258.
APPENDIX 18-continued

(Financial Regulation 26)- continued

CLAIMS ACCOUNT N
N

Value of Claims brought forward Claims met during the year

from previous year Value of claims abandoned
And ten-off

Value of claims raised during (a) Shortfalls and Excesses AlC

the current year (b) U/A Stores Deficiencies Sub-
head

Value of claims carried "forward.

259
APPENDIX 19

FEDERAL INLAND REVENUE SERVICE (FIRS)

. MONTHLY VAT RETURNS FORM
(To be submitted at the relevant FIRS Office' No.
MRF~2006/002

Name of Organisation : ............................................................................... .

SCHEDULE OF VAT RETURNS TO FIRS FOR THE MONTH OF :

... : ..................................................... : ......................... .200- ....................................... .
SIN" Nameo! Address TIUI'"W:' NUI/,r 0."'0 ron/ru (ims.r l:jTRa A/HQllnt NrtCf
Taxpayer Taxpayer No (V JT of OOlr Im"Ol o{CMl A 'fIIlt Wl}:d PU l"lIt
ReJmnccN on/ra ,iwa No, (It) (Y,) 1") f!i)
1
-
2 ~
-3
4

5
6
7
8

10

II

12
-
Total

"Use separate sheet for each type of currency (where applicable)

260
APPENDIX 20

FEDERAL INLAND REVENUE SERVICE (FIRS

MONTHLY WITHHOLDING RETURNS FORM
(To be submitted at the relevant FIRS Office No. MRF/2006/003

Nam of Organisation : ............................................................................ .

SCHEDULE OF WHT RETURNS TO FIRS FOR THE MONTH OF :

...................................................................................... 200
.

'ilN Name of Addre ss TlQf"I'I~r: NUll/ Da"o (oll/r (jm.f l'ATR AMflI Ii.COf!
Taxpayer Taxpayer No rf f1t1/ JmYli of(onl" App!it 1~Tli< Pannt1
Rtfmnct ~onf • .Vo . (,~I f"J ()il '(:Ii
1

3
4
5
6 -

7 -.
8

9
"
10
11
'- "
12
. Total

·Use separate sheet for each type of currency (where applicable)

261
APPENDIX 21
-
FEDERAL INLAND REVENUE SERVICE (FIRS
MONTHLY SCHEDULE/~MITTANCE OF PAYEE
(To be submitted at the relevant FIRS Office No. MRF/2006/004

Name of 0rganisation : .................................................................................

SCHEDULE OF PAVE REMITTANCE TO FIRS FOR THE MONTH OF:

. .....… . . .. ............................... 200…………………………………. ...............

SINo Particulars of Staff No, Of Employees Description of Payment/Remttance

[e.g. (N)
Senior/junior/Local/Expatia
1

3
4
5
6
7

10

11

12

Total

*Use separate sheet for each type of currency (where applicable)

262
16.
APPENDIX 22

PROJECT FOR: MAINTENANCE SCHEDULE FOR CARS

AND PLANTS/SERVICE CHART

l. Check and Too Radiator

"
2, .Drain Enaine Oil.and Refill
Clean Engine Oil Filter -- Operation
3 Monthl
4. Wash and Refill if Aonlicable Air Filter
5. Check and Top Up Gear Box Oil i
,6. Check and Top Up Rear Axile Oil Level (and Front ifF.WD)
7. Check and Top Up steering Box Oil Level
8. Check and Top Up Brake Fluid Level
9. Check and Top Up Battery Level
~
10. Clean and Grease Battery Level
11. Grease All NTPPLES
12. Tighten all Loose Nuts and Bolts
13. Check and Adiust Tvre Pressure

14',Check and Adjust Wheel Alignment

15. Flush Radiator

16. Adiust Fan Belt
Operation
17. Check Radiator Mountings 4
Quarter
s
18. Check and AdjustValve Clearance
19. Check and Adiust C B Points
20. Check and Adiust Snark Plug
2l. Clean -Carburetor and fi Iter
, 22. Clean Fuel Filter (Diesel)
23. Check and Adiust if necessary, Clutch Pedal Clearance
24. Change Wheel Position
25. Check Wheel Alignment
Operqtton
S
26. Drain Gear Box and Refill
Half-Yearly

263
17.
APPENDIX 22- continued

27. Drain Rear Axle and Refill (and front if F. W.D.)

28. Remove Hobs and Check Repack with Grease
29. Inspect Brake Linings
30. Renew Fuel Filter Elements (Diesel)
31. Check and Adjust Injectors
32. Check Engine Compression
Operation
6
33. Rebalance Wheels (Light Vehicle Only)
Yearly

N.B. Ref: O If Compression Poor

Ref: (8) If Lining Worn

On completion of Maintenance the % Vs for in the Case of O Decarbonise

Engine

(8) Reline Brakes

Presented By

(Signed)

Eng. Samuel
Supervisor/Instructor:

264
APPENDIX 23

VEHICLE STATION DAIRY

Reginro1!0/
Make Engine Vehicle Dole~f em/of
1
SINo CJmsis
Type numbe on plirchoJe purchas purchase Location Allocation Remarks
N b

-
18.
AMENDMENTS: INSTRUCTION SHEET
1. The Register of Amendments and this Instruction Sheet are to be kept in the
Federal
Government Financial Regulations binders, behind the text and Appendices.
2. Amendments will be noticed by Treasury Circulars in two forms:
(a) Complete reprinted pages (or complete Chapters) to replace existing
page
(or complete Chapters) of the Federal Government Financial Regulations;
(b) Amendments Sheets listing minor amendments to be made in
manuscript
Qf\ the existing pages (Manuscript Amendment Sheets).
3. Amendments sheets of either type will be numbered serially and will bear
a
date (month and year) which will be the date of'authorisation of the amendments.
4. On receipt of an amendment consisting of complete reprinted pages (normally a
wAoie chapter will be reprinted and reissued at one time, but sometimes only
single
peges may be reissued), 'and officer who is holding a copy of Federal
Government
Fiaancial Regulations must: ,
(a) Complete Columns 2 and 3 of the Register of
Amendments;
(b) Remove the page or pages .\ perseded and destroy it
or
them;
(c). Insert the new pages.;
(d) Initial and' date Column 4 of the Register Sheet.
5. On receipt of a manuscript amendment sheet, an officer who is holding a copy
of
Federal Gove~ent Financial Regulations must:
(a) Complete Columns 2 and 3 of the Register of Amendments;
(b) Amend his 'copy of Federal Government Financial Regulations in.
manuscript in accordance with the instructions on the amendment Sheet;
(c) Insert the amendment sheet in the binder behind the Amendment
Register
Sheet;
(d) Initial and date Column 4 of the Register Sheet.
6. If an officer holding a copy ofFcderal Government Financial Regulations
receives
an amendment of either kind the serial number of which does not immediately
follow
OR to that of the last amendment he has received and incorporated (e.g., if the
last
amendment he has received bears serial No.5, and he then receives serial No.7),
it is
Fiis duty to obtain the missing serial, and to, incorporate the missing amendments.

266
19.

REGISTER. Ole' AMENDMENTS

I 2 3 4
Serial Number of Date of Coming into Details of Amendments Initial of Officer'
Amendment force (as shown on making amendment
Amendment Sheet) fRNo. Title
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
"23
Z4
2S
26
27
28

267
21.
20.
FINANCIAL REGULATIONS (2009 EDITION)
ADDITIONS AND AMENDMENT

Amendment Ireasvry Circlllor Details of Adqition/ £jfecril'e

No. Ref No. Amendment Date
1
2
;)
4
5
6
7
8 .
9
10
11
12
13
14
15
16 ..
17
18
19
20
21
22
23
24
25
26
27
28
29 .
268
.; ..

~.
FINANCIAL REGULATIONS (2009 EDITION)
ADDITIONS AND AMENDMENT- continued

Amendment Treasury Circular Derails of Addition/ Eifeeth'e

No. Ref No. Amendment Dale
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
S2
S3
S4

269