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Consolidated Accounts

The Department is saddled with the responsibilities of receiving, analyzing, and consolidating the monthly and annual trial balances of Ministries, Departments and Agencies (MDAs) of the federal Government of Nigeria;
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Consolidated Accounts

The Department is saddled with the responsibilities of receiving, analyzing, and consolidating the monthly and annual trial balances of Ministries, Departments and Agencies (MDAs) of the federal Government of Nigeria;
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Mr. Joshua Luka

FCA
Director, Consolidated Accounts Department.

Joshua K. Luka FCA was born on 2nd May 1967 in Kurum Village, Bogoro LGA of Bauchi State, Nigeria. He attended Bogoro Primary School Bauchi State, 1975-1980; King’s College Lagos, 1980-85; Ahmadu Bello University Zaria. 1985-89; and the University of Abuja, 2006-2010. He is currently a PhD Forensic Accounting student of Universiti Utara Malayasia.

He holds B Sc. Accounting, and Masters in Financial Economics degrees as well as Diploma in Theology. He is also Fellow of the Institute of Chartered Accountants of Nigeria.

Mr. Luka was appointed as Principal Accountant by Federal Civil Service Commission in August 2000. He has served meritoriously at various capacities in many public offices, including as Accountant Office of the First Lady, Federal Republic of Nigeria, Presidential Villa Abuja; Assistant Director Ministry of Foreign Affairs Abuja; Finance Attache Embassy of Nigeria Madrid Spain; Deputy Director Internal Audit Federal Ministry of Agriculture and Rural Development Abuja; Deputy Director Accounts Federal Ministry of Youths and Sports Development Abuja, Director Expenditure Office of the Secretary to the Government of the Federation Abuja; Director Finance and Accounts Ministry of Police Affairs Abuja; National Boundary Commission Abuja; Federal Ministry of Justice Abuja; and Nigerians in Diaspora Commission Abuja; and Director Consolidated Accounts Department Office of the Accountant General of the Federation Abuja Nigeria.

Mr. Luka is widely travelled, haven visited at least twenty-six countries around the world and served in a Nigerian foreign mission. He speaks English, Vi Zar (Sayawa), Hausa and Spanish languages and has excellent communication skills and inter-personal relations.

Mr. Luka received a presidential commendation letter personally signed by President Olusegun Obasanjo in June 2006 for meritorious service at Child Care Trust, the pet project of the then First Lady of the Federal Republic of Nigeria, where he served as Director of Finance and Accounts, and Board Secretary from 2000 – 2006. He loves travelling, teamwork, hard work, meeting people, reading, jogging, and playing Badminton.

Functions of Consolidated Accounts Department

The functions of the Consolidated Accounts Department include the following:

  • Receiving, analyzing, and consolidating the monthly and annual trial balances of Ministries, Departments and Agencies (MDAs) of the federal Government of Nigeria;
  • Receiving, analyzing, and consolidating the audited annual financial statements of Federal Government Agencies administering statutory funds and special funds;
  • Receiving and analyzing the audited financial statement of Federal Government Business Enterprises, federal tertiary educational institutions, hospitals, medical centers, and other federal government entities and institutions;
  • Developing proposed accounting policies for application in all Federal Government institutions and entities in Nigeria;
  • Promoting the development of public financial management draft bill, preparation of draft financial regulations and federal treasury circulars for the regulation of public financial management in the Federal Government of Nigeria;
  • Preparation of Consolidated Financial Statements of the Federal Government of Nigeria (FGN) for presentation to the Auditor General of the Federation by the Accountant General of the Federation and the Honourable Minister of Finance and the Coordinating Minister of the Economy;
  • Organizing pre-engagement retreat, entrance meeting, and exit meeting for the audit of Annual FGN Consolidated Financial Statements between the Auditor General for the Federation and the Accountant General of the Federation;
  • Publishing of the Annual Audited Consolidated Financial Statements of the Federal Government of Nigeria, distributing hard copies to MDAs and ensuring the upload of soft copies on the website of the Office of the Accountant General of the Federation;
  • Coordinating and serving as the Secretariat of the Federation Accounts Allocation Committee (FAAC) Sub-Committee on International Public Sector Accounting Standards (IPSAS) Implementation in Nigeria;
  • Coordinating and serving as the Secretariat of the FGN IPSAS Implementation Committee;
  • Coordinating the professional training and capacity building of Treasury Accountants and Auditors on IPSAS and preparation of IPSAS-compliant financial statements;
  • Coordinating the quarterly meeting of the Accountant General of the Federation with the Directors and Heads of Finance and Accounts, and Director and Heads of Internal Audit of MDAs;
  • Any other assignment given by the Accountant General of the Federation