Legal Unit

The Legal Unit of the Ministry handles all legal matters in the Ministry and its Parastatals.  The Unit serves as the advisory arm of the various Departments and Units of the Ministry.  The Head of the Unit is designated Director (Legal) and is required to advice the Honourable Minister of Finance, Honourable Minister of State Finance, Permanent Secretary and the entire Ministry and its Parastatals on all legal matters arising from the activities of the Ministry.


  • Proffer Legal Opinion and Advice on all matters relating to the running of the Ministry and investigate claims or disputes arising from agreements entered into between the Ministry and other parties.

  • Represent the Ministry in litigation matters at the various Federal High Courts and State High Courts throughout the Federation and Appeals in the Court of Appeal and the Supreme Court.

  • Represent the Ministry in negotiations, settlements out of Court and in Arbitration Tribunals.

  • Represent the Ministry at Public Hearings at the National Assembly.

  • Participate in the negotiation, preparation, drafting and execution of Agreements between the Federal Ministry of Finance and other parties on procurement, service, construction, consultancy etc. on capital and recurrent expenditures.

  • Participate in the negotiation, preparation and execution of Agreements and Memoranda of Understanding and other legal documents with States and Federal Government Agencies.

  • Represent the Ministry in the negotiation of loans from Multilateral Institutions like the World Bank, African Development Bank, Islamic Development Bank, Arab Bank for Economic Development in Africa (BADEA) etc.

  • Prepare Loan Agreements, Sovereign Guarantees, Requests for Clearance and Legal Opinion from the Federal Ministry of Justice and the preparation of Subsidiary Loan Agreements with participating Ministries, Agencies and States.

  • Prepare bilateral Agreements with various Countries and participate in government to government loan negotiations with government of other countries.

  • Keep a depository of all Agreements signed by the Ministry of Finance and custody of the Corporate Seal of the Ministry of Finance.