Expenditure Department prepares the annual budget of the Federal Republic of Nigeria and also releases monthly and quarterly warrants and AIE.

• i. Organisation of annual Pre-Budget Workshops for Ministries/Extra-Ministerial Departments;
• ii. Issuing of Annual Call Circulars to all Federal Ministries, Extra-Ministerial Departments, State-owned Companies and Corporations;
• iii. Preparation of Recurrent and Capital Budget for all Federal Ministries, Extra-Ministerial Departments, State-owned Companies and Corporations;
• iv. Publication of Annual Budget Book;
• v. Control of Expenditure in respect of Reserved Votes;
• vi. Assessment and analysis of requests for extra-budgetary Capital and Recurrent Expenditure from Federal Ministries, Extra-Ministerial Departments, State-owned Companies and Corporations;
• vii. Release of Funds through Recurrent and Capital Development Fund General Warrants Quarterly and by means of Authority to Incur Expenditure (AIE);
• viii. Examination of Returns and Progress Reports on expenditure from Federal Ministries, Extra-Ministerial Departments, State-owned Companies and Corporations;
• ix Preparation of annual report on Federal government expenditure.

Meduim Term Sector Strategies (MTSS)