The enactment of this Act created the ministry as a replacement for the then Finance Department and conferred on it the responsibility for the control and management of Public Finances of the Federation. The act became operational from July 31, 1958. The broad functions and responsibilities of the ministry as provided by the Act fall into the following categories:
General Supervision and control of public funds of the Federation, including Development and Contingencies Funds;
Management and control of Consolidated Revenue Fund;
- Securing and managing the investments of the Federation;
- Preparation of Annual (budgetary) estimates in Appropriation Bill including Supplementary and Unexpected votes;
- Control and management of public expenditures;
- Control and management of external finances of the federation.
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