Document Sample
                     FISCAL COMMISSION


The Commission was established by Decree No. 49 of 1989. The Decree was
amended by the Revenue Mobilisation Allocation and Fiscal Commission Decree No.
98 of 1993. The 1999 Constitution of the Federal Republic of Nigeria recognized the
Commission as one of the fourteen (14) Federal executive bodies and adopted all
the provisions of these Decrees. However, the Constitution empowers the
Commission to carry out the following functions:-
   (a)    Monitor the accruals to, and disbursements of revenue from the
          Federation Account.
   (b)    Review, from time to time the Revenue Allocation Formulae and principles
          in operation to ensure conformity with changing realities.
   (c)    Advise the Federal, States and Local Governments on fiscal efficiency
          and methods by which their revenue is to be increased.
   (d)    Determine the remuneration appropriate to Public Office Holders.
   (e)    Make recommendations and submit its findings by a report thereto to the
          Government of the Federation or of the States, as the case may be,
          regarding the formula for distribution of the Federation Account and the
          Local Government Accounts; and
   (f)    Discharge such other functions as may be conferred on the Commission
           by the Act or any other enactment.

To ensure maximum revenue mobilization of all revenues accruing to the Federation
Account and its Allocation based on equitable, less subjective and acceptable
formula for the orderly Fiscal development of the country as well as full mobilization
of all internal sources of revenue and efficient utilization of those revenues for the
overall development of the nation. The Commission is also determined to ensure all
Political/Public office holders receive fair and adequate remuneration in line with
changing realities.

To achieve a solid economic base for the nation, through continuous formulation of
practical, implementable policies for the diversification of the economy which will
assist all tiers of Government in generating more revenues.

(a)    Monitoring accruals into the Federation Account
The Commission monitors the Revenue accruals into the Federation Account from
the Non-Oil and the Oil and Gas sectors of the Nigerian economy.
Non-Oil sector: - The Commission monitors the revenue accruals into the Federation
Account through the Federal Inland Revenue Services (FIRS) and the Nigerian
Customs Service (NCS). The Commission attends a reconciliation meeting with the
officials of Federal Inland Revenue Services (FIRS), the Nigeria Customs Service
(NCS), the Central Bank of Nigeria (CBN) to ascertain the revenue realized from
Value Added Tax (VAT), Companies Income Tax and Withholding Tax (WHT) and
Customs and Excise Duties to ensure that the revenue realized is duly remitted into
the Federation Account. This is carried out monthly.

Oil and Gas Sector:- The Commission monitors revenue accruals into the Federation
Account from the Oil and Gas sector of the Nigerian economy. It reconciles Data and
information with Department of Petroleum Resources (DPR) and NNPC on crude oil
and Gas shipments and the domestic sales as well as the production sharing
contracts and the JVC to make sure that the revenue realized is duly remitted into
the Federation Account. This is carried out monthly.

(b)    Monitoring Disbursement from the Federation Account: -
The Commission monitors the disbursements of revenue from the Federation
Account to the three tiers of Governments (i.e. Federal, States and Local
Governments). The Commission ensures that revenue declared for distribution by
the Federation Account Allocation Committee (FAAC) is shared according to the
approved Revenue Allocation Formulae and Indices. This is carried out through the
monthly FAAC meetings between the Commission, Federal Ministry of Finance,
Office of the Accountant General of the Federation and the Commissioners of
Finance of the 36 States of the Federation. There are two (2) formulae for
distribution. These are Vertical and Horizontal Revenue sharing. The Vertical
formula is one use for distribution among the three beneficiaries i.e. Federal, States
and Local Government. The present arrangement is in existence since the Supreme
Court judgment of 2002 that declared special funds illegal and therefore adjusted the
arrangement and added the percentages of special funds to the Federal
Government. The arrangement is as follows:
       Federal Government          -       56%
       State Governments           -       24% (36 States)
       Local Governments           -       20% (774 L.G.A)

The Horizontal formula is the sharing arrangement among the 36 States and the
774 Local Governments and Their percentages (i.e. States – 24% and LGAs –20%)
is shared in accordance with the following.

1.     Equality                               -   40%
2.     Population                             -   30%
3.     Social Development Factor              -   10%
       i.      Education        -   4%
       ii.     Health           -   3%
       iii.    Water            -   3%
4.     Landmass/Terrain                       -   10%
5.     Internal Revenue Effort                -   10%

c      Review of Revenue Allocation Formula and Principles:-
       There is always an agitation by each of the 3 tiers of Government (i.e.
Federal, States and Local government) to increase the percentage of revenue that is
accruing to them from the Federation Account. The Commission is empowered by
the Constitution of the Federal Republic of Nigeria to review the Revenue Allocation
Formula and Indices for a period not less than 5 years. During the reviewing period,
the Commission undertakes a consultative tour to the three tiers of Government in
order to make an input and for the Commission to understand the areas to be look
into in arriving at a just and fair Revenue Allocation Formula that will be acceptable
to all the stakeholders as well as meeting the yearnings and aspirations of Nigerians
for a true fiscal Federalism.
       However, some factors introduced in the sharing arrangement among the
States and Local Government i.e. Horizontal Revenue Formula, is used in order to
encourage the Governments at States and Local Government levels to pay more

attention in providing infrastructural facilities to their citizens. For example the
introduction of the provision of hospital beds as an indices under health in Social
Development factor is to encourage the States and Local Governments to provide
health facilities to their citizens. Because the greater the number of such facilities
provided the more funds that will be attracted from the Federation Account.
Moreover, the higher the percentage increase in revenue effort a State and Local
Government can have, the more it will attract more revenue from the Federation
Account. This will help greatly in encouraging the States and Local Governments to
find ways of increasing their internal revenue, thereby achieving the Commission’s
desired objective for the States and Local Government Areas to diversify their
economy away from oil in order to supplement funds receive from the Federation
Account for the overall development of their areas and the nation at large. The
Commission every two years carries out data collection and verification of some of
these data. However, the Commission obtains some of the data/information from
some Government Agencies responsible for such data. For example the
Commission obtains data on population from the National Population Commission,
Landmass and Terrain from the Office of Surveyor General of the Federation and so

d.     Advising on revenue Generation:-
The Commission looks at the revenue generation trends of the three tiers of
Governments more especially Governments at State and Local Government levels.
The Commission periodically undertakes a monitoring exercise to ascertain the level
of improvement in revenue generation by looking at some areas like tenement
ratings and conducting market surveys in Local Government markets etc and advise
on areas of improvement.

e.        Determining Remuneration Package to Holder of Political Offices:-
The Commission looks at the complaints from Holders of Political offices on the need
to increase their welfare packages, which included salaries, severance gratuities and
other allowances. The Commission looks at the inflation trends as it affects the
welfare of Holders of political offices. To be fair and just to all concern, the
Commission undertakes a wide consultation with the stakeholders at Federal, States
and Local Government Councils in order to note areas that need to be reviewed.
This is usually carried out when the need arise.

The Commission’s Clients are the entire Nigerian Citizens and the three tiers of
Governments. However, the immediate and major beneficiaries are:
     i.      Inter:
           The Federal Government
           State Governments
           Local Governments
           Federal Inland Revenue Service
           Central bank of Nigeria
           Nigeria Customs Service
           Federal Ministry of finance Incorporated
           Debt Management Office
           Ministry of Solid Minerals
           Nigeria National Petroleum Corporation
           Political Office Holders i.e. the Executive, Judiciary and the Legislature.

      ii.       Intra:
                 Federal Commissioners
                 Management and Staff
      iii.      Public:
              General contractors

The Commission hereby commits itself to the provision of the following services to
the general public and its Stakeholders.
(a)          To advice States and Local Governments on ways of improving their internal
             revenue generation.
(b)          To ensure that revenue generating agencies remit all revenues generated by
(c)          To ensure that the revenue declared by the Secretariat of the Federation
             Account Allocation Committee is correct and equitably allocated to all the
(d)          To ensure that revenue accruing into the Federation Account is equitably
             shared in line with approved Revenue Allocation Formulae and Indices.
(e)          To ensure that the Revenue Allocation Formula is reviewed periodically as
             provided by law.
(f)          To analyze the annual budgets of Governments and to advice such
             Governments on areas of improvement.
(g)          To offer on request, guide to Local governments on budget planning and
(h)          Formulate the remunerations of Political and Public Office Holders as the
             need arises.

(i)    To Monitor and supervise the implementation of remuneration of Political
       Office Holders.
(j)    To ensure that all complaints on the implementation of Revenue Allocation
       Formulae are treated within a reasonable time.
(k)    To ensure that all disputes on the location of oil fields/wells are amicably
       settled to ensure lasting peace in the Oil Producing Areas.
(l)    To ensure that all enquiries and requests for information on the functions of
       the Commission are treated within a reasonable time.

i.     The clients expect the Commission to ensure that each beneficiary to the
       Federation Account gets his fair share of the nation’s revenue in accordance
       with the approved sharing formula.
ii.    The Clients expect that problems or complaints lodged on the functions of the
       Commission are given prompt attention and are resolved equitably.
iii.   The clients expect that the Commission will provide appropriate and
       acceptable database for Revenue Allocation and review such data timely
       without lapses and where such lapses are observed, they should be remedied
iv.    The Commission is expected to be sensitive to the welfare of staff by
       ensuring that staff receive their promotions and benefits regularly without
v.     The Commission in turn expects staff to render prompt, efficient and
       dedicated services, and as technocrats, to provide proper guidance on policy
       implementation. The Commission in-turn, expects stakeholders and clients to
       respond to the demands of the Commission, and to appreciate the sensitive

       nature of the duties and responsibilities of the Commission by providing the
       required support.

The functions and responsibilities of this Commission can be achieved only when the
relevant information and data are available for the formulation of policy and
It is imperative that all the stakeholders and clients are alive to their responsibilities
by responding promptly to requests for information and data required by the
Commission to facilitate the discharge of its statutory duties.

       The SERVICOM Unit of the Commission maintains a Grievance/ Complaint
Redress office, where all petitions, complaints and grievances from within and
outside the Commission on the services rendered by the Commission are treated.
The SERVICOM Unit Located at the Head Office of the Commission has
experienced staff to handle the complaints. The Unit is headed by an Assistant
Director Alh. A.Y. Bello,on Ground floor, Room 064 at the Head office of the
Commission, Plot 210 Tafawa Balewa way, Central Business District Abuja, with
telephone Number 08045271443. SERVICOM Unit will provide the telephone
numbers of the Chairman of the Commission, Commissioners, the Secretary to the
Commission, Directors and all the Zonal Coordinators for easy access by the general
public who may need them.
       The Unit is equipped with modern Communication facilities and is connected
to the Internet to assist its work and to ensure that complaints are treated within a
reasonable time limit.

       Data/Information collection is not an easy task.
       Target agencies/stakeholders some times do not respond promptly to
            request for information /data supply and this affects the ability of the
            Commission to function efficiently.
       The contentious nature of revenue allocation is such that there will always
            be discontentment and agitation by stakeholders. In these situations, the
            Commission will strive to do its possible best to remedy the situation and
            dissatisfied clients have the constitutional right to seek redress in any
            court of law.

AIH. A. Y. Bello (Nodal Officer)
Room 064, Ground Floor,
Plot 201 Francis Adekunle Fajuyi Street, Central Area, Abuja

MR. B. I Enunwa (Permanent Secretary)

Ground Floor
Plot 201 Francis Adekunle Fajuyi Street, Central Area, Abuja

Engr. Hamman A. Tukur (Chairman, CEO)
2nd Floor
Plot 201 Francis Adekunle Fajuyi Street, Central Area, Abuja.


1.        SOKOTO ZONE:

Revenue mobilization Allocation and foal commission was inaugurated on
September 6th 1988, which was statutorily established by decree No. 49 of 1989. In
addition, the 1999 constitution section153 sub-section (1) provided the establishment
of the Revenue Mobilization Allocation and Fiscal Commission. September 1999,
with Executive Chairman and 37 federal commissioners representing each states
and Abuja.

The vision and mission of the R.M.A & F. C were state in the decree no 49 at 1989
which postulated the objectives and functions of the commission among others:
     1)     Monitoring the accrual into and disbursement of revenue from the
            federation account.
     2)     To advise the federal, state and local government on fiscal efficiency and
            methods by which their revenue is to be increased.
     3)     Determine the remuneration of political office of holders
     4)     Review from time the revenue formulae and principle in operation to
            ensure conformity with the changing realities
     5)     Discharge other functions that may be assigned to the commission by the
            presidency or act of National assembly.

     6)      In order to achieve the above stated objectives by the commission, the
             first set of seven (7) zonal officers were established in the nineties and
             more additional seven (7) were opened in order to meet up with the
             challenges of the stake holders.
     7)      Sokoto zonal office is among the recently opened zonal office, which
             comprise of Sokoto, Kebbi and Zamfara State. The objective of expanding
             the zonal office is to ensure effective service delivery to the 2 tiers of
             government. It also ensure that all revenues due to government are
             promptly captured and remitted to the Federation account. This is realized
             through monitoring of Federal Agencies such as Nigeria custom service,
             federal inland revenue and N.N.P.C
     8)      We hold interactive session with the states and Local government councils
             for the purpose of data collections. For example internal generating
             revenue (IGR) market survey and other indices used for formulation of
             remuneration appropriate to political office holders.
     9)      Ensuring that the state/local government joint Account are effectively and
             equitable distributed to the affected local government councils.
     10)     Advising the state and Local government on how to enhance their revenue


“To ensure proper application of the functions and powers of the commission at the
zonal level with all tiers of government and relevant government agencies”.

“To be a Zonal office of the commission that would carry out all its functions
effectively to make the Nigeria Federation viable through Fiscal Federation.”
The charter of the Commission when viewed as a written statement of the main
functions and principles of an organization include:-
(a)    Monitor the accruals to and disbursement of Revenue from the
       Federation Account.
(b)    Review from time to time,, the Revenue Allocation formulae and
       principles in operation to ensure conformity with changing realities.
(c)    Advise the Federal, State and Local Governments on fiscal efficiency
       and methods by which their revenue is to be increased.
(d)    Determine the remuneration appropriate to political office holders
(e)    Discharge such other functions as may be conferred on the
       Commission by the constitution or any of the National Assembly.
       When viewed form the services the public can expect from the zonal office,
       the activities of the zonal office can be highlighted.
The public should expect the zonal office to:-
-      Ensure that disbursement among Local Government within the States
       is in conformity with the approved principles/criteria and weights –assigned to
       each proxy.
-      Ensure timely collection of data on Revenue Allocation for the
       computation of Revenue Allocation indices.
-      Embark on Revenue Mobilization tour in all the Local Government under the
       zone, to identify potential revenue sources and to advise them on the best
       methods that could be employed to improve on the locally generated revenue.

-       Conduct open market surveys in selected markets of urban and rural local
        government areas to asses the revenue generation capacity of the markets
        and the councils to improve the facilities in the markets to maximize revenue
        potentials in them.
-       Monitor collections by revenue collection Agencies such as Feral Inland
        Revenue service (FIRS) Board, Local VAT Officers (LVOS), NNPC and the
        Nigeria Customs Service (NCS) commands under the zone.


“Poised to deliver excellence service and responsive to the yearnings of the public in
relation to public sector revenue”

“To vigorously mobilize all sources of public sector revenue for National
Development and also maintain regular contact with States and Local Governments
in relation to fiscal matters”

(i)     Monitoring of revenue accruals to states and local governments in the zone.
(ii)    Monitoring the disbursements from states local government joint accounts of
        the states in the zone through monthly attendance of the states local
        government joint Account Allocation Committee meetings in the both states.
(iii)   Advising states and local governments in the zone on methods and ways by
        which their fiscal efficiency can be enhanced.

(iv)     Seeing to the correct application of the approval revenue Allocation Formula
         in the disbursement of funds from the states Local Government joint Accounts
         in the States constituting the zone.
(v)      Liaising with major revenue collection agencies in the zone, e.g. Nigeria
         Customs Service and Federal Inland Revenue Service into the
         Federation/Pooling Accounts.
(vi)     Liaising with states and local government authorities to ensure
         implementation of approved remuneration package for political office holders.
(vii)    Undertaking extensive and intensive monitoring of the internal revenue efforts
         of states and local governments in the zone and initiating field studies aimed
         at mobilizing potential new revenue sources.
(viii)   Consulting with stakeholders on issues of national importance as they affect
         the responsibilities of the commission.
(ix)     Perform any other duties as may be conferred on the commission by law or
         directed by the Head Office.


The commission is empowered and accredited with the mission objectives of:
(a)      Monitoring of Accruals to and disbursement from the Federation Account.
         Advising the Federal, State and Local Government on fiscal efficiency and the
         methods by which their revenue can be increased.
(b)      Review from time to time, the Revenue Allocation Formulae and principle in
         conformity with the changing reality.

(c)      Determine the remuneration, appropriate for political office holders, including
         the president, Vice president, etc, as mentioned in section 84 and 124 of the
         1999 constitution.
(d)      Discharge such other functions as may be conferred on the commission by
         the constitution or any Act of the National Assembly.

However, the specific functions of the Zonal Office in relation to the above stated
mission objectives are as follow:
(i)      To extensively and intensively monitor the internal revenue efforts of the State
         and Local Government Councils, in order to enhance their revenue base.
(ii)     Continuous monitoring of revenue accruals to State and Local Government
(iii)    Liaising with all the revenue collection agencies.
(iv)     Representing the Commission at the meeting of state local government joint
         Account Allocation Committee (SLGJAAC).\
(v)      Collaborating with the three tiers of governments, their ministries,
         departments and agencies in the prompt, and regular supply of public
         financial statistics.
(vi)     Organizing field studies designed to identify potential sources of revenue,
         through the survey of all-economic activities; for example, market studies and
         study of small-scale industries.
(vii)    Taking general or specific initiatives necessary for more effective mobilization
         and collection of Federal, States and Local Governments Councils’ revenue
         and to provide for efficient implementation
(viii)   Advising States and Local Government councils on ways by which their fiscal
         efficiency can be enhanced.

(x)    Monitoring the implementation of the approved remuneration package of
       political office holders.
(xi)   Monitoring of Revenue Accruals into the Federation Account.
       The zonal office has the vision, ability and concept with a passionate belief in
implementing the set objectives of the commission vis-à-vis ensuring full
accountability for all the revenue accruals into the federation Account.


(a)    To capture all revenue that is due to the federation account through efficient
       and effective revenue mobilization processes.
(b)    To ensure equity, faimess and transparency in the distribution of the common
       wealth between the three tiers of government.
(c)    Enthrone very high standard of discipline in the application of funds received
       from the federation account by all the tiers of government with a view to
       promoting high level fiscal efficiency.

“To promote transparent, fair and equitable fiscal federalism”.

(a)    TARGET AUDIENCE:- Our services are basically to the Nigeria people
       through the three tiers of Government vis-à-vis, federal, states and local

        (i)     To ensure that all revenue to the federation account are fully mobilized
                and sources of leakages reduced to the barest minimum not
                completely eradicated.
        (ii)    Ensure that new sources of generating revenue into the Federation
                Account discovered and exploited to complement existing sources.
        (iii)   Ensure that an equitable, fair, transparent and acceptable evenue
                Allocation formulae is recommended to government for consideration
                and adoption after every five years as prescribed by the 1999
                constitution of the federal Republic of Nigeria taking into cognizance,
                changing realities.
        (iv)    Ensuring that indices for horizontal revenue allocation among states
                and among local governments are updated and reviewed annually as
                provided for by law.
        (v)     To monitor the disbursement and application of funds from the
                federation account to the tiers of government to ensure discipline in
                fiscal polices.
        (vi)    To prescribe adequate and fair remuneration packages for political and
                public office holders after due appreciation of prevailing economic
                realities on the ground in the country.



     To have a clear vision and mission an individual or organization must have
     responsibilities, which are to be guided by aims and objectives. The R.M.A & F.C.
     established its zonal offices as a strategy for achieving increased efficiency and

   effectiveness in the pursuance of its set objectives; the functions of the
   commission includes among others:
   (i)        Monitor the accruals into and disbursement of revenue from the federation
   (ii)       Review from time to time, the revenue allocation formulae and principle in
              operation to ensure conformity with changing realities.
   (iii)      To advise the federal, state and local government on fiscal efficiency and
              methods by which their revenue is to be increased.
   (iv)       Determine the remuneration appropriate to political office holders.
   (v)        Discharge such other functions as may be conferred on the commission,
              by the constitution or any Act of the national Assembly
It is in line with this that the Kano Zonal Office is assigned with the responsibilities of
Kano, jigawa and Katsina State. The zone liaises with these states bearing in mind
the powers conferred upon the commission by the 1999 constitution and other
enabling law. Therefore, the zone within its jurisdiction to:
   -       Ensure that all revenues due to government is promptly captured into its
           purse. This is to be done by monitoring such revenue generating agencies
           such as Nigerian Custom Service, federal Inland Revenue Service, NNPC
   -       Holding interactive sessions with all stakeholders for the purpose of data
           collection e.g. IGR or information needed for the review of remuneration of
           political office holders. Also collect data needed for the review of revenue
           sharing formulae.
   -       Ensuring that the States and Local Government comply with the revenue
           sharing formulae (Horizontal) as spelt out by the constitution.

     -   Advising the states and local governments on how to enhance their revenue
         generation through market survey or forum such as meetings, interactive
         sessions, workshops, seminars etc.
     -   Ensuring that all data/information collected in the course of the above listed is
         promptly submitted to the Headquarters as and when due for their information
         and further necessary action.
         In the event of failure to deliver their expectations, written complaint should be
     forwarded the zone.


“To be fair to all
“To work towards ensuring a just, fair and equitable disbursement of the Federation
Account, recommendation of a sustainable remuneration packages for fiscal
efficiency and even development.”

a.       To monitor timely and accurate collection and remittance to CBN in all
         identified sources in the zone.
b.       To collect unbiased data from state and local governments under the zone.
c.       To render prompt report of the Zone to Head office
d.       To encourage revenue mobilization and identification of new sources of
         revenue in other to boost internally generated revenue in the states and Local
         Government within the zone.
         There should be appropriate sanction if the above charter is not met.


“To create an enabling environment for economic re-engineering towards
sustainable development in the polity”

“Regulating resource utilization through adequate monitoring of all revenue accruals
into Federation Account, and ensure equitable disbursements to stakeholders-
federal, state and local government for National development.”

The purpose of creating zonal office of the commission spread across the country
was aimed at coordinating all activities geared towards maximizing resource
Allocation and utilization
The public should expect equity in the sharing arrangement and to seek redress
where data submitted is not reflected accordingly in sharing arrangement.


-      It is quite pertinent to note that service is an integral part of human
-      The nature of service rendered in terms of quality determines to what extent
       an expectation is being met. In other words service if rendered should be able
       to meet public demand any point in time.

-       Emphasis on delivery service in the scheme of things in Nigeria in every
        ramification of each sector as a new policy to better the lot of the citizenry will
        in no doubt go a long way to expedite the system.
-       Service delivery in the country as it affects revenue                mobilization,
        Allocation and fiscal commission in a            broader sense cuts across the
        three tiers of government        which in turn brings about an indirect effect or
        impact on the lives of the entire citizen in the long run.
-       The resultant effect could either be positive or negative depending on the
        mode of execution and implementation. And this is why the commission
        especially the Makurdi Zonal Office throws its weight behind the idea of the
        new SERVICOM, which will bring about check and balance in              the system
        and thereby salvage it.

(i)     As a matter of fact, to be worthy representatives or ambassadors of the
        commission and of the country in general, to the people of the state.
(ii)    As an intermediary between the commission and the government (whether
        state and local government) to collect on monthly basis reliable and authentic
        data for new Allocation formula.
(iii)   To liaise, on behalf of the commission with the state and local government
        order to create better working relationship on Revenue Allocation Sharing
        Technique or procedure.
(iv)    As a representative of the commission to monitor the activities of the local
        government councils especially on their monthly revenue allocation and
        ensure that it is harnessed judiciously to better the life of the people in the
        grass root.

(v)       To ensure that local government councils wake up to their responsibilities
          through professional advice for people to enjoy the dividends of democracy
          and to be economically independent through an improved IGR (internally
          generated revenue).
(vi)      To enlighten the public on the activities of the commission and the roles of the
          commission as it affects their well- being.
(vi)      Revenue mobilization for grass root development for all 73 local government
          councils in the zone and national economic buoyancy, with an enhanced
          revenue generation in 2014 for all three tiers government.

The public should as a matter of fact expect the following services from the zonal

“To enable the government have an enhanced revenue profile for accelerated
development as we assist the commission’s headquarters have a reliable, workable
and up to date data base”.
          In carrying out the above the zonal office,
a.        To be going regularly to advise and collect data on the revenue profile of the
          lower tiers of government
b.        To be an effective contact point between the commission’s headquarters and
          the lower tiers of government and federal revenue Agencies in the zone.

“Ensuring equity and fairness in carrying out the responsibilities expected of us as a
zonal office.”
If there is any deviation from the foregoing, the state and Local Governments in the
zone have the right to make their grievances known to the zonal office or the
headquarter of the commission in Abuja.


“To ensure fairness, equity, transparency and accountability in monitoring accruals
and disbursement of funds among the three tiers of government, for greater
economic development”.

The mission statement is the purpose; reason and direction the Commission/Zone
should take. When wording the mission statement, we considered the commission’s
product, services, environment, values and concern for public image and priorities of
activities for survival.
Our mission statement is therefore:
“Kaduna zonal office a unit of the Commission is dedicated to providing quality
operational activities through monitoring, reviews and advice the Federal State and
local government on fiscal efficiency and revenue. The Zone seeks to be the engine
of growth an development, expand awareness of the general public, to challenge
prejudice, foster civic responsibilities, promote a sense of understanding among all

This service assists the Zone to maintain strong and valued relationships with its
Stakeholder and welcome feedback on its performance.
Our stakeholders Federal Government objectives includes NNPC, Federal Inland
Revenue Service, Nigeria Customs, CBN e.t.c, States, Local Government and
general public. The charter explains the range and standards of services the various
stakeholders can expect. It out lines their responsibilities and steps that can be taken
if our service standard is not met.

 -     Advice the three tiers of government on how to increase revenue
 -     Ensuring fairness in the distribution of funds from federation Account
       to the three tiers of government.
 -     Ensuring that revenue collected on behalf of the government is
        remitted into the federation account.
 -     Organizing seminar/workshops on record keeping, generation.
        Allocation and fiscal efficiencies for the three tiers of government
 -     Review of revenue allocation formulae and principles in operation to
       conform to changing economic realities.


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