Alhaji Adamu Mohammed Misau
DEPARTMENT OF FINANCE AND ACCOUNTS
Alhaji Adamu Mohammed Misau, FCA, FCNA, ACTI was born in Dallari, Misau Local Government Area of Bauchi State on 6th September, 1968.
He commenced his education at the Dallari Primary School from 1974 – 1980 where he obtained his First School Leaving Certificate. He then proceeded to the General Murtala Mohammed College, Yola and obtained his General Certificate of Education (GCE) O’ Level. He proceeded to the Kaduna Polytechnic from 1986 – 1992 and obtained National Diploma and Higher National Diploma in Accountancy. He obtained both his Post Graduate Diploma in Management (PGDM) at the Bayero University, Kano from 1997 – 1998 and Master in Business Administration (MBA) from 1999 – 2000.
He is a fellow of various professional bodies such as the Institute of Chartered Accountants of Nigeria (ICAN); Association of National Accountants of Nigeria (ANAN); Chartered Institute of Taxation of Nigeria; and Financial Reporting Council of Nigeria.
His work experience began at the defunct National Primary Education Commission from 1990 – 1991; Nigerian Educational Research and Development Council, Abuja from 1991 – 1995; Universal Basic Education Commission, Abuja from 1995 – date. He participated in the National Youth Service Corp (NYSC) in Aboh Mbaise Local Government Council, Imo State from 1992 – 1993.
He held various positions in the course of his working experience from clerical officer (Accounts) and rose to the position of Director Finance and Accounts from 2021 to date.
He is married with four children
INTRODUCTION
The Department of Finance and Accounts was established at the inception of the defunct NPEC in 1988.
STRUCTURE
The Department is headed by a Director and assisted by (3) Deputy Directors and Five (5) Assistant Directors. It consists of 5 units, namely:
- Expenditure Control Unit;
- State Accounts Unit;
- Funds and Budget Unit;
- Financial and Fiscal Reporting Unit; and
- Special Projects
FUNCTIONS
Apart from its traditional functions of financial record keeping, payment of staff salaries and overhead, preparation of Annual Budget, preparation of Annual Financial statements and reports, the department is also involved in fund disbursement to States and other providers of basic education, Financial
Monitoring, Sourcing of funds and payment of zonal intervention, Constituency projects and Federal Teachers‟ Scheme participants‟ monthly allowances (Primary and JSS).
ACTIVITIES
The Department of Finance and Accounts performs many functions as follows:
- Disbursing the FGN–UBE Intervention Funds to states and other providers of Basic Education;
- Conducting quarterly Financial Monitoring of the FGN – UBE Intervention Funds;
- Verifying compliance with 50% State counterpart Fund lodgment requirement;
- Advising the Federal Government, through the Federal Ministry of Education, on the funding of Basic Education in Nigeria;
- Preparing and presenting Financial Progress Reports on the Implementation of the UBE Programme to Mr. President through the Honorable Minister of Education;
- Managing Local and International Donor Agencies Grants;
- Liaising with other relevant bodies, such as Federal Ministry of Finance, Federal Ministry of Education, Office of the AccountantGeneral of the Federation, Office of the Auditor-General for the Federation, National Assembly, the Presidency, etc., on matters relating to funding and implementation of Basic Education;
- Preparation of the Commission‟s Annual Budget;
- Preparing Cash Flow Analysis;
- Determining the basis of allocating Funds to States and other UBE Implementing Agencies;
- Preparing and presenting the Commission‟s Annual Financial Statements.
- Keeping the Commission‟s financial records;
- Recommending for the appointment of External Auditors for Annual Audit of UBEC/SUBEBs in respect of FGN-UBE Intervention funds;
- Providing other financial advisory services to the Commission on Taxation, Investment, Foreign Exchange Management. e.t.c.;
- Processing and payment of monthly allowances to Federal Teachers Scheme Participants; and
- Processing and payment of monthly staff, emoluments and other financial entitlements.
ACHIEVEMENTS
Disbursed N60,219,852,950.75 UBE Matching Grants/Paris Club Counterpart Fund to 29 States and FCT. viz:
| S/N | STATE | PERIOD | AMOUNT |
|---|---|---|---|
| 1 | Abia | 1st-4th Qtrs. 2017 & 2018 Matching Grant | 2,348,277,699.01 |
| 2 | Adamawa | 1st - 4th Qtrs. 2018 Matching Grant | 1,473,832,845.21 |
| 3 | Akwa Ibom | 1st-4th Qtrs. 2019 Matching Grant | 1,519,884,078.86 |
| 4 | Anambra | 1st Qtr. 2017 - 4th Qtr 2019 Matching Grant | 5,029,074,443.81 |
| 5 | Bauchi | 1st-4th Qtrs. 2019 Matching Grant | 1,519,884,078.86 |
| 6 | Bayelsa | Balance of 4th Qtr. 2018 and 1st-4th Qtrs. 2019 Paris Club | 2,011,161,692.56 |
| 7 | Benue | 3rd – 4th Qtrs.. 2018 and 1st-4th Qtrs. 2019 Matching Grant | 2,129,233,051.40 |
| 8 | Borno | 1st-4th Qtrs. 2019 Matching Grant | 1,519,884,078.86 |
| 9 | Cross River | 1st - 4th Qtrs. 2019 Matching Grant | 1,519,884,078.86 |
| 10 | Delta | 1st-4th Qtrs. 2018 Matching Grant | 1,519,884,078.86 |
| 11 | Edo | Balance of 4th Qtr.2018 Matching Grant | 491,277,613.70 |
| 12 | Ekiti | 1st- 4th Qtrs. 2019 Matching Grant. | 1,519,884,078.86 |
| 13 | Enugu | 2nd Qtr. 2018 and 1st-4th Qtrs. 2019 Matching Grant | 3,519,884,078.86 |
| 14 | FCT | 1st- 4th Qtrs. Paris Club 2018 and 1st – 4th Qtrs. 2019 Matching Grant | 3,976,272,156.44 |
| 15 | Gombe | 1st- 4th Qtrs. 2019 Matching Grant. | 1,519,884,078.86 |
| 16 | Jigawa | 1st- 4th Qtrs. 2019 Matching Grant. | 1,519,884,078.86 |
| 17 | Kaduna | 1st-4th Qtrs. 2019 Matching Grant. | 1,519,884,078.86 |
| 18 | Kano | 1st-4th Qtrs. 2019 Matching Grant. | 1,519,884,078.86 |
| 19 | Kogi | 1st-4th Qtrs. 2019 Matching Grant. | 1,519,864,078.86 |
| 20 | Kwara | 1st Qtr. 2014 - 4th Qtr. 2019 Matching Grant | 7,151,000,000.00 |
| 21 | Nasarawa | 1st-4th Qtrs. 2017&1st-3rd Qtr. 2018 Matching Grant | 2,219,156,231.16 |
| 22 | Niger | 4th Qtr. 2019 and 1st and Part of 2nd Qtrs. 2019 Matching Grant | 992,905,640.26 |
| 23 | Ondo | 1st - 4th Qtrs. 2019 Matching Grant | 1,519,884,078.86 |
| 24 | Osun | 1st - 4th Qtrs. 2014 & 1st -4th Qtr. Matching Grant | 1,519,884,078.86 |
| 25 | Oyo | 1st - 4th Qtrs. 2019 Matching Grant | 1,519,884,078.86 |
| 26 | Rivers | 1st - 4th Qtrs. 2019 Matching Grant | 1,519,884,078.86 |
| 27 | Sokoto | 1st - 4th Qtrs. 2019 Matching Grant | 1,519,884,078.86 |
| 28 | Taraba | 1st - 4th Qtrs. 2019 Matching Grant | 1,519,884,078.86 |
| 29 | Yobe | 1st - 4th Qtrs. 2019 Matching Grant | 1,519,884,078.86 |
| 30 | Zamfara | 1st - 4th Qtrs. 2019 Matching Grant. | 1,519,884,078.86 |
| TOTAL | 60,219,852,950.75 |
Disbursed N1,474,546,362.93 Special Education fund to 21 States and to duly registered Non-Governmental Organizations (NGOs) that provide free special education to the public as follows.
| S/N | STATE | PERIOD | AMOUNT |
|---|---|---|---|
| 1 | Abia | 2016 and 2017 Special Education Fund. | 54,909,076.18 |
| 2 | Akwa Ibom | 2017 & 2018 Special Education Fund. | 67,128,415.00 |
| 3 | Anambra | 2018 Special Education Fund. | 36,727,914.50 |
| 4 | Bayelsa | 2018 Special Education Fund | 36,727,914.50 |
| 5 | Cross-River | 2018 Special Education Fund | 36,727,914.50 |
| 6 | Delta | 2016, 2017 & 2018 Special Education Fund. | 91,363,990.68 |
| 7 | Ebonyi | 2018 Special Education Fund | 36,727,914.50 |
| 8 | Ekiti | 2018 Special Education Fund | 36,727,914.50 |
| 9 | Enugu | 2018 Special Education Fund | 36,727,914.50 |
| 10 | Jigawa | 2017 & 2018 Special Education Fund | 67,128,415.00 |
| 11 | Kaduna | 2017 & 2018 Special Education Fund. | 67,128,415.00 |
| 12 | Kogi | 2018 Special Education Fund | 36,727,914.50 |
| 13 | Kwara | 2018 Special Education Fund | 36,727,914.50 |
| 14 | Lagos | 2018 Special Education Fund | 36,727,914.50 |
| 15 | Niger | 2018 Special Education Fund | 36,727,914.50 |
| 16 | Osun | 2018 Special Education Fund | 36,727,914.50 |
| 17 | Plateau | 2018 Special Education Fund | 67,128,415.00 |
| 18 | Rivers | 2018 Special Education Fund | 36,727,914.50 |
| 19 | Sokoto | 2018 Special Education Fund | 36,727,914.50 |
| 20 | Taraba | 2016, 2017 & 2018 Special Education Fund | 91,363,990.68 |
| 21 | Yobe | 2018 Special Education Fund | 36,727,914.50 |
| 22 | NGOS | 2018 other payments to private providers of Special Education. | 454,204,842.39 |
| TOTAL | 1,474,546,362.93 |
Disbursed the sum of N13,736,500,000.00 as Teacher Professional Development Fund for training of teachers and Education Managers to the 36 States and FCT as well as Agencies implementing basic education:
| S/N | STATE | PERIOD | AMOUNT |
|---|---|---|---|
|
1 |
Abia |
2nd Tranche 2016/COVID – 19 Support Fund/ Training Reimbursement |
147,500,000.00 |
|
2 |
Adamawa |
COVID – 19 Support Fund/Training Reimbursement |
65,000,000.00 |
|
3 |
Akwa Ibom |
2017/2018 TPD Fund/ Training Reimbursement |
409,000,000.00 |
|
4 |
Anambra |
2017/2018 TPD Fund/ Training Reimbursement |
409,000,000.00 |
|
5 |
Bauchi |
2017/2018 TPD Fund/ Training Reimbursement |
409,000,000.00 |
|
6 |
Bayelsa |
2017/2018 TPD Fund/ Training Reimbursement |
409,000,000.00 |
|
7 |
Benue |
2017/2018 TPD Fund/ Training Reimbursement |
409,000,000.00 |
|
8 |
Borno |
2017/2018 TPD Fund/ Training Reimbursement |
409,000,000.00 |
|
9 |
Cross River |
2017/2018 TPD Fund/ Training Reimbursement |
409,000,000.00 |
|
10 |
Delta |
2017/2018 TPD Fund/ Training Reimbursement |
409,000,000.00 |
|
11 |
Ebonyi |
2017/2018 TPD Fund/ Training Reimbursement |
409,000,000.00 |
|
12 |
Edo |
Training Reimbursement |
5,000,000.00 |
|
13 |
Ekiti |
2017/2018 TPD Fund/ Training Reimbursement |
409,000,000.00 |
|
14 |
Enugu |
2017/2018 TPD Fund/ Training Reimbursement |
409,000,000.00 |
|
15 |
F.C.T. Abuja |
2nd Tranche 2016/COVID – 19 Support Fund/ Training Reimbursement |
147,500,000.00 |
|
16 |
Gombe |
COVID – 19 Support Fund/ Training Reimbursement |
65,000,000.00 |
|
17 |
Imo |
COVID – 19 Support Fund/ Training Reimbursement |
65,000,000.00 |
|
18 |
Jigawa |
2017/2018 TPD Fund/ Training Reimbursement |
409,000,000.00 |
|
19 |
Kaduna |
COVID – 19 Support Fund/ Training Reimbursement |
65,000,000.00 |
|
20 |
Kano |
2017/2018 TPD Fund/ Training Reimbursement |
409,000,000.00 |
|
21 |
Katsina |
2017/2018 TPD Fund/ Training Reimbursement |
409,000,000.00 |
|
22 |
Kebbi |
2017/2018 TPD Fund/ Training Reimbursement |
409,000,000.00 |
|
23 |
Kogi |
COVID – 19 Support Fund/ Training Reimbursement |
65,000,000.00 |
|
24 |
Kwara |
2017/2018 TPD Fund/ Training Reimbursement |
409,000,000.00 |
|
25 |
Lagos |
2nd Tranche 2016 & 2017/2018 TPD Fund |
491,500,000.00 |
|
26 |
Nasarawa |
2017/2018 TPD Fund/ Training Reimbursement |
409,000,000.00 |
|
27 |
Niger |
2017/2018 TPD Fund/ Training Reimbursement |
409,000,000.00 |
|
28 |
Ogun |
COVID – 19 Support Fund/ Training Reimbursement |
65,000,000.00 |
|
29 |
Ondo |
2017/2018 TPD Fund/ Training Reimbursement |
409,000,000.00 |
|
30 |
Osun
|
COVID – 19 Support Fund/ Training Reimbursement |
65,000,000.00 |
|
31 |
Oyo |
2017/2018 TPD Fund/ Training Reimbursement |
409,000,000.00 |
|
32 |
Plateau |
2017/2018 TPD Fund/ Training Reimbursement |
409,000,000.00 |
|
33 |
Rivers |
2017/2018 TPD Fund/ Training Reimbursement |
409,000,000.00 |
|
34 |
Sokoto |
COVID – 19 Support Fund/ Training Reimbursement |
65,000,000.00 |
|
35 |
Taraba |
2017/2018 TPD Fund/ Training Reimbursement |
409,000,000.00 |
|
36 |
Yobe |
2017/2018 TPD Fund/ Training Reimbursement |
409,000,000.00 |
|
37 |
Zamfara |
2017/2018 TPD Fund/ Training Reimbursement |
409,000,000.00 |
|
|
SUB-TOTAL
|
|
11,536,500,000.00 |
|
1 |
NTI |
Support Fund |
200,000,000.00 |
|
2 |
NCNE |
Support Fund |
500,000,000.00 |
|
3 |
TRCN |
Support Fund |
50,000,000.00 |
|
4 |
NBAIS |
Support Fund |
50,000,000.00 |
|
5 |
NERDC |
Support Fund |
300,000,000.00 |
|
6 |
NCCE |
Support Fund |
50,000,000.00 |
|
7 |
NIEPA |
Support Fund |
50,000,000.00 |
|
8 |
NMC |
Support Fund |
450,000,000.00 |
|
9 |
NMEC |
Support Fund |
500,000,000.00 |
|
10 |
ABU |
Support Fund |
50,000,000.00 |
|
|
|
SUB-TOTAL
|
2,200,000,000.00
|
|
|
|
GRAND TOTAL |
13,736,500,000.00 |
- Conducted 34th and 35th Financial Monitoring of the FGN-UBE Intervention Funds in all the 36 states of the federation and FCT. The exercise was aimed at ascertaining the judicious utilization of funds, ensuring compliance with the approved action plans and enabling the preparation of progress report on the implementation of the UBE programme for presentation to Mr. President as required by section 9 (h) of the UBE Act, 2004.
- Secured the release of N52,915,486,001.00 being 2020 approved UBE Budget.
- Successfully prepared and defended the 2021 Budget at the National Assembly.
ONGOING ACTIVITIES
- Conduct of the 2017/2018 Audit of Intervention Funds of the 36 SUBEBS and FCT.
- Computerization of UBEC Accounting system
CHALLENGES
- Irregular release of Capital development funds and constituency projects funds which cause delay in project execution. There is also the issue of abandoned projects.
- Inadequate office Accommodation.
- Slow utilization of the FGN-UBE Intervention funds by SUBEBs.
- Lack of political will by some State Governments to access the FG-UBE Matching Grants.
- High turnover rate of SUBEBs Accounting Personnel.
- Delay in submission of Financial Returns by SUBEBs.
- Low level of budgetary allocation to Basic Education by States and Local Governments.
- Inadequate working equipment, like computers.
FUTURE ACTIVITIES
- Development of Audit procedural manual
- Audit of the 2021 FGN-UBE Intervention Fund Full implementation of IPSAS.
CONCLUSION
The Finance and Accounts Department has been able to respond to many challenges based on the support of the Management. This has resulted in new and efficient ways of performing departmental functions. Data on disbursement of FGN-UBE Intervention Fund is posted on the UBEC website for public knowledge in line with Mr. President‟s change mantra of Transparency, Accountability and Probity. This has reduced the response time in which the Commission provides reports to individuals and Organizations on the FGN-UBE Intervention Funds
