The Office of the Permanent Secretary (OPS) is responsible for the general administration of the Ministry. The Permanent Secretary supports the Ministers by ensuring the execution of projects and policy formulation in line with the mandates of the Ministry.

Ambassador Olukunle A. Bamgbose is the Permanent Secretary of the Ministry. He assumed duties on 23rd August, 2017. As the Ministry’s Accounting Officer, the Permanent Secretary is responsible for the control of expenditure and is accountable for all funds allocated to the Ministry. The Permanent Secretary performs these functions in conjunction with Departments, Divisions and Units.

The following Departments/Units are directly under the Office of the Permanent Secretary: Protocol, Crisis Monitoring and Public Communication Division (CM-PCD), Procurement, Legal Adviser, Internal Audit, and Defence Liaison Office.



Internal Audit

          Further to the recent approval given by the Head of Service of the Federation for the establishment of Internal Audit Departments in Ministries, Extra-Ministerial Departments and Agencies.

In view of the above, Internal Audit Division became a Department through the Federal Treasury Circular Ref. No. TRY A3 & B3/2014/OAGF/CAD/026/V.1/218 dated 12th March, 2014.

Internal Audit Department is directly responsible to the Office of the Permanent Secretary of Ministries, Extra-Ministerial departments and Agencies.


The functions of Internal Audit Department are summarized below:-

  1. a) Ensuring compliance with Audit Guidelines, Financial Regulations, Accounting codes and other extant rules.
  2. b) Ensuring adequate supervision and auditing of the disbursement of public funds and proper monitoring and accounting for revenue.
  3. c) Advising the Accounting Officer on all auditing matters, technical provision of the audit regulations and treasury circulars.
  4. d) Ensuring the auditing of accounting records such as books of accounts, main and subsidiary ledgers.
  5. e) Ensuring the auditing of financial returns (monthly Transcripts, Bank Reconciliation Statements, Revenue and Expenditure returns) are promptly rendered to the treasury in line with the extant rules and regulations.
  6. f) Ensuring that monthly audit reports are compiled and rendered regularly to the accounting officer and the treasury.
  7. g) Ensuring periodic checks of all Government statutory corporations, Commissions and Agencies under their Ministries.
  8. h) Liaising with the Accountant General from time to time in the interpretation of the provisions of the Financial Regulations and Treasury Circulars where necessary.
  9. i) Enhancing the Internal Audit functions in the area of prepayment audit.
  10. j) Ensuring effective implementation of internal audit monitoring and evaluation activities.
  11. k) Developing proper budgeting and revenue monitoring and evaluating audit related activities that will guarantee regular and up to date reports on execution of the budget by the Ministries and its Agencies.
  12. l) Assisting in gathering and processing accounting transaction evidences for investigations and tendering in the court of law (i.e. forensic audit).
  13. m) Responsible for the performance of system audit and ensures compliance with applicable laws, regulations, policies and procedures.

n)       Testing and debugging of appropriate software for audit and investigation.

Federal Audit


Legal Adviser


Defence Liaison Office

The Defence Liaison Office (DLO) of the Ministry of Foreign Affairs was established following a mutual agreement primarily to interface between the Ministry of Defence, its Services and Ministry of Foreign Affairs.  The aim is to achieve understanding and upgrade their level of coordination and cooperation to eradicate administrative bottleneck in the procurement of visas/note verbale for the Armed Forces personnel and their families.  In addition to carrying out other duties, the DLO also facilitates the clearance of landing/over flying permit of Government and Military Aircrafts of friendly nations and their Government Officials.  Similar office is established in DHQ with MOFA staff deployed there. So far, the office has had 3 DLOs namely:  Brigadier Generals (now Major General) CA Abraham, Brigadier General PB Fakroga and currently, Brigadier General R Abubakar.


Functions and Responsibilities of the DLO

The responsibilities of the DLO further include the following:

  1. Coordination of Defence programme that involves MOFA.
  2. Coordination of MOFA inquiries on Defence matters.
  3. Promotion of cooperation and mutual understanding between MOD/DHQ/Services and MOFA.
  4. Timely notification on the MOD/DHQ/Services of any matters from foreign mission in Nigeria that may be of interest.
  5. Coordinate and accompany HMOD/CDS/Service Chiefs to meetings in MOFA.
  6. Receive all officers on official visit to MOFA.
  7. Ensure prompt delivery of mails between the HMOD/DHQ/Services and MOFA and follow up on issues raised.
  8. Coordinate the inputs of the MOD/DHQ/Services on Defence MOUs between Nigeria and other countries.
  9. Secretary to the MOFA/Ministry of Defence Policy Dialogue Committee. The proposed committee is overtaking by events as this forms part of the routine of the DLO.
  10. Facilitate the issuance of Note Verbale to foreign embassies to process visas for military personnel on official duties.
  11. Advice the HMOFA on military matters when called upon.
  12. Any responsibilities that is necessary and incidental with the objectives of establishing the DLO.
  13. Any other function or directives as may be assigned by MOD/DHQ/Services.

Public Communication Department (PCD)