Organisational Structure of the Commission

In carrying out its functions, the Commission operates a Committee System similar to that of the National Assembly, made up of Constitutional and In-House Committees. The recommendations of the Committees are subject to the approval of the Plenary Session. While the Constitutional Committees handle issues relating to the constitutional functions of the Commission, the In-House Committees are responsible for its internal operations.

The constitution of the Constitutional and In-House Committees are reviewed by the Chairman of the Commission in response to economic realities and government policies and direction.

The technical, secretarial and administrative requirements of the Committees are provided by the Secretary to the Commission, the various Departments, Divisions, Units and Area/State Offices of the Commission as listed below:

     Departments, Divisions and Units

  • Administration and Human Resources Department;
  • Finance and Accounts Department;
  • Fiscal Efficiency Department;
  • Planning, Research and Statistics Department;
  • Allocation Department;
  • Mobilization and Diversification Department;
  • Crude Oil Department;
  • Gas and Investment Department;
  • Inland Revenue Department;
  • Customs Revenue Department;
  • Solid Minerals Department;
  • Information and Communication Technology Department;
  • Procurement Department;
  • Reform Coordination and Service Improvement Department;
  • Technical Service Department;
  • Special Duties Department;
  • Audit Department;
  • State Offices Department; and
  • Chairman’s Office.


(i)      Commission’s Secretariat; and

(ii)     Legal.


  • Freedom of Information;
  • Protocol;
  • Public Relations;
  • Anti-Corruption and Transparency;
  • Integrated Personnel Payroll Information System (IPPIS); and
  • Clinic.

Zonal Offices

  • Jos (Nasarawa and Plateau States);
  • Kaduna (Kaduna and Niger States);
  • Lagos (Lagos and Ogun States);
  • Makurdi (Benue and Kogi States); and
  • Port Harcourt (Bayelsa and Rivers States).

State Offices

  • Abia
  • Adamawa
  • Akwa Ibom
  • Anambra
  • Bauchi
  • Borno
  • Cross River
  • Delta
  • Ebonyi
  • Edo
  • Ekiti
  • Enugu
  • Gombe
  • Imo
  • Jigawa
  • Kano
  • Katsina
  • Kebbi
  • Kwara
  • Ondo
  • Osun
  • Oyo
  • Sokoto
  • Taraba
  • Yobe
  • Zamfara