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Procurement UnitLegal UnitSERVICOMUnitInternal Audit Unit

The Unit was established following the creation of the Procurement Officer Cadre in the Federal Public Service, and the subsequent directive by the Head of Civil Service of the Federation that all Ministries, Department, and Agencies should establish a Procurement Department accordingly.

The Procurement Unit serves as the Secretariat for the Procurement Planning Committee and is also responsible for managing all aspects of the Commission’s Procurement Process in line with the Public Procurement Act, 2007.


  • Ensuring due process in the Procurement of goods and service in the Commission;
  • Undertaking market survey and maintenance of a periodically updated price database
  • Ensuring adherence to all extant Public Sector Procurement procedures and regulations;
  • Maintenance of a register of suppliers/Contractors for the Commission;
  • Effective liaison with the Bureau of Public Procurement (BPP);


The Procurement Unit reports to the Secretary to the Commission. It is through the Office of the Secretary to the Commission that the Unit relates to the Bureau of Public Procurement, and with other Departments and Units within the Commission.

The Accounting Officer (The Secretary to the Commission) supervises the conduct of all Procurement processes and also liaise with the Bureau of Public Procurement to ensure the contract of all procurement activities comply with all extant rules and regulations.


ADOFU, Theophilus E. – Assistant Director/Head, Procurement Unit



Procurement planning in the Commission started at the earliest part of the fourth quarter of every year when the operational departments are expected to submit their request for consideration and approval by the Procurement Planning Committee for the next fiscal years’ project execution. This is to ensure speedy implementation of projects by the Commission within the stipulated time frame.


  • Identification of needs assessments by the Operational Departments
  • Appropriation
  • Advertisements
  • Transparent Pre-qualification
  • Bid Submission
  • Bid Opening
  • Bid Evaluation both technically and financially
  • Tenders Board Approval
  • Contract Execution

The Legal Unit is responsible for the provision of legal services to the Commission at all times, in line with the mandate establishing the Commission.
The unit also proffers advice to the Commission on the interpretation of the laws and other extant regulations guiding its operations.


  • Proffers legal advice to the Commission;
  • Drafts legal documents;
  • Legal representation in suits involving the Commission;
  • Provides secretarial services to the Board of the Commission;
  • Drafts contract documents between the Commission and any other party.
  • Writes legal opinions where the need arises on any issue relating to the mandate of the Commission


Barr. Chigozie George Iwuoha – Assistant Director, Legal Unit


Currently, the Unit is involved in the following:

  1. Matters in Court:-
  2. Dr. Gbolagunte Vs. National Research Institute for Chemical Technology & Anor- Suit No. FHC/KD/CS/22/2009 Federal High Court Kaduna;
  3. Samuel Nwankwo & Ors. Vs. FCE (Technical) Umunze & Ors- Suit No. FHC/AWK/CS/95/2009, Federal High Court Awka;
  4. Moses Braimoh & Ors Vs. Nigeria Railway Corporation- Suit No. FHC/L/CS/169/2006;
  5. Drafting of contract documents, legal opinions, etc: These are handled as they arise.

Status of all cases, concluded and ongoing.

The following cases were concluded and there are no appeals arising from them:

  1. Christian I. Yare vs. National Salaries, Incomes and Wages Commission Appeal No: SC/254/2005 – Supreme court
  1. Olusola Sunday Aina vs. Border Communities Development Agency; National Salaries, Incomes and Wages Commission; and Attorney General of the Federation and Minister of Justice (Suit No: CV/479/11); NICN/ABJ/234/2012
  2. Amalgamated Union of Public Corporations, Civil Service Technical and Recreational Services Employees (AUPCTRE) & Comrade Akogun Ekundayo vs. National Theatre of Nigeria; Alh. Kabir Yusuf (General Manager/CEO of National Theatre; National Salaries, Incomes and Wages Commission; and The Accountant General, Federal Republic of Nigeria Suit No: NICN/LA/149/2014
  3. Adetoro Rashidata & 431 Ors. (For themselves and as representatives of members of staff disengaged from Federal Polytechnic Bida under the Civil Service reforms) vs. Federal Polytechnics Bida & 5 Ors. Suit No: NICN/ABJ/387/2015.
  4. Senior Staff Association of Nigerian Universities vs. Federal Ministry of Education and National Salaries, Incomes and Wages Commission Suit No: NICN/ABJ/82/2016

The Commission was subpoenaed to testify in several cases, including:

  1. Moses Braimoh & Ors vs. Nigeria Railway Corporation – Suit NO: FHC/L/CS/169/2006
  2. Dr. Gbolagunte vs. National Research Institute for Chemical Technology – Suit No: FHC/KD/CS/22/2009
  3. FRN vs. Prof. Adebiyi Daramola and 1 other Charge No: AK/4C/2017 (HC 9, Akure)
  4. FRN vs. Senator Adeseye Ogunlewe & 2 Ors. Charge No: AB/EFCC/03/2016 (HC 3, Abeokuta)

Pending cases:

i Samuel Nwankwo &120 Ors vs. Federal Collage Of Education (Tech.) Umunze & 8 Ors. CA/E/742/2017 – Court of Appeal Enugu;

ii National Salaries, Incomes and Wages Commission vs. The Trade Unions Members of the Joint Health Sector Unions & Federal Ministry of Health (JOHESU) CA/A/391/M/2019 – Court of Appeal Abuja

iii Dr. Solomon O. Esemude & 11 Ors vs. The Executive Governor of Edo State & 4 Ors CA/AK/8B/16 – Court of Appeal Akure.

iv Tajudee Okeshola & 3Ors vs. Ministry of Mines and Steel & 4 Ors. NICN/JOS/5/2014.

v Chief Temple Ubani & 15, 454 Ors vs. Federal Ministry of Power & 3 Ors. NICN/ABJ/210/2016.

vi Oluwole Olatunji Kolade vs. The Industrial Training Fund Governing Council & 2 Ors. NICN/LA/198/2017

vii Yusuf Abdullahi & Ors vs. PTAD & Ors. NICN/ABJ/97/2019

viii Dr. O. J. Ugochukwu & Ors vs. Minister of Health & Ors. NICN/EN/46/2017.

ix Incorporated Trustees of Kingdom Human Rights Foundation Int’l vs. The President Federal Republic of Nigeria & 44 Ors. NICN/ABJ/286/2018

x Incorporated Trustees of Kingdom Human Rights Foundation Int’l vs. Josiah Biobelemoye (President JOHESU) & 7 Ors. NICN/ABJ/138/2018

xi Adeleye Julius Olufemi & 69 Ors vs. Federal Ministry of Education; National Salaries, Incomes and Wages Commission; and The Governing Council, Obafemi Awolowo University, Ile-Ife Suit No: NICN/IB/53/2019.

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Internal Audit is an independent appraisal activity within the Commission for the review of operations as a service to management. It is a management control which functions by measuring and evaluating the effectiveness of other controls.

Internal Audit Unit reports to the management of the Commission to reflect the following:

  • The accuracy, reliability, cost of maintenance and usefulness of the entity’s recording, accounting and control procedures;
  • The efficiency and effectiveness with which the Commission carries on its operations;
  • The adequacy of its procedures;
  • The extent of compliance with laid down procedures; and
  • The scope for taking remedial action.


The Internal Audit Unit of the Commission has the responsibility to review, examine, evaluate, and report on:

  1. The soundness, adequacy, and application of internal control;
  2. The extent of compliance of the activities of the Commission to the established framework of internal control;
  3. The extent to which the assets of the Commission are accounted for and safeguarded against losses from fraud and other irregularities, waste, extravagance, inefficiency and other abuses;
  4. The economy, efficiency and effectiveness of the operations of the Commission; and
  5. The accuracy and integrity of the accounting and management information generated within the Commission.


To enable the Internal Audit Unit to fulfill the responsibilities set out above, it shall operate with independence. To achieve this:

  1. The Head of the Internal Audit has direct access to the Accounting Officer as well as all the Directors or other departments.
  2. The Internal Audit Unit is independent of all financial systems operating within the Commission and is not involved in any of its processes
  3. The Head of the Internal Audit Unit has the right of reporting, unedited and under his signature directly to the Accounting Officer.


Arum, J. S. – Chief Accountant – Head, Internal Audit Unit


  1. Preparation of Annual Audit Program.
  2. Preparation of Audit Guide
  3. Initiating appropriate policies that enable the efficient and effective operation of the Unit.
  4. Attending to management and other ad-hoc meetings on behalf of the Unit.
  5. Prompt rendition of statutory and management reports- monthly, quarterly, half-yearly, and yearly reports.
  6. Liaising with Office of the Accountant-General of the Federation for the update, from time to time, on policy issues relating to Internal Audit operations.
  7. Initiating investigation into issues relating to criminal misappropriation and other gross financial mismanagement.
  8. Other duties that may be assigned from time to time by the management of the Commission.