BACKGROUND

The Accounts and Budget Branch is responsible for formulating Nigerian Air Force financial and accounting policies. It is also responsible for the preparation and presentation of Nigerian Air Force rolling plans and annual budget estimates. There are 4 directorates under this branch namely; Directorates of Finance, Accounts, Budget and Inspections.

Directorates under Account and Budget Branch

• Directorate of Finance

  The Directorate of Finance is the precedent directorate of the Accounts and Budget Branch. It is responsible for initiating NAF financial policies. It is also responsible for the career management of all finance personnel in the NAF. It is headed by the Director of Finance (DOF) who is a regular officer of the Finance specialty with an established rank of Air Vice Marshal (AVM).

• Directorate of Accounts

  The Directorate of Accounts is responsible for initiating NAF accounting policies. It is headed by the Director of Accounts (DACCTS) who is a regular officer of the Finance specialty with an established rank of Air Commodore (Air Cdre).

• Directorate of Budget

  The Directorate of Budget is responsible for the preparation and presentation of NAF rolling plans and annual budget estimates. It is also to assist in the articulation and defence of NAF budget, as well as the monitoring of the implementation of budgetary plans. The Directorate is headed by a regular officer of the Finance specialty with an established rank of air commodore.

• Directorate of Inspections

  The Directorate of Inspection is responsible to the CAB on the inspections of NAF UCAs and finance offices. It is also responsible for periodic audit of NAF non-public funds account. The Directorate is headed by a regular officer of the Finance specialty with an established rank of Air Commodore (Air Cdre).