Inside The Budget Office of the Federation

Citizens' Portal

citizen portal

BOF Help Desk

help desk

All days

The Budget Office of the Federation was established to provide budget function, implement budget and fiscal policies of the Federal Government of Nigeria. The Budget Office is structured into six departments - six operational departments and three units :

  • Revenue/Fiscal Policy
  • Expenditure Social
  • Expenditure Economics
  • Budget Monitoring and Evaluation
  • Administration
  • Finance and Accounts



  1. ICT
  2. ACTu
  3. Internal Audit


Each department is sub-divided into divisions for functional purposes. Function and Output of Budget Office All budget systems have three basic tasks: Maintain aggregate fiscal discipline Allocate resources in accord with government priorities Promote the efficient delivery of services


Budget Preparation and Formulation

This entails revenue estimation using current information on oil production and prices. It also involves estimation of non-oil receipts, and developing of a macroeconomic framework.