(1) This department provides corporate services supportive of the activities of the DMO and is the custodian of its corporate values. The Organizational Resourcing Department, are further elaborated below.

ii) DEPARTMENTAL STRUCTURE
(1) The department is made up of the following units each of which is headed by a Team Leader except for the Finance & Accounts Unit that is headed by a Group Leader, who is supported by two Team Leaders.

iii) DEPARTMENTAL FUNCTIONS
(1) Human Resource & Administration Unit: responsible for attracting and retaining competent staff for the DMO. It is also responsible for the provision of administrative duties.

(2) Its general HR functions include proposing staff regulations for the approval of the board and implementing on obtaining its consent. These regulations require the approval of the Minister of Finance to be effective but need not to be gazetted. Its areas of operation shall include the following:

(a) Human resource planning;

1. Employee compensation and reward;
2. Staff training and management development;
3. Staff evaluation and promotion;
4. Recruitment, selection and placement;
5. Discipline and grievance procedures;

(ii) Its general Administration functions include the following:
1. Facilities management;
2. Protocol and passage;
3. General administrative duties such as management of pool services such as the administration of Office Assistants, dispatch riders, etc;

(b) Finance & Accounts Unit: responsible for managing the Fund of the DMO as established by Part V (Financial Provisions), Sections 14 – 18 of the Debt Management Office (Establishment) Act or 2003 and of the keeping the financial records of the DMO in keeping with an established Accounting System to be approved by the Board. Its major functions will include the following:

(i) Payroll/Expenditure Accounting: to process all payment vouchers for regular activities of the DMO, including staff salaries, allowances, employee emoluments and perquisites (including pension and gratuity), daily operational expenses, and asset procurement;
(ii) Project Accounting: to process, classify, and record major public debt related transactions such as accounting for the revenues and costs of debt conversion and domestic debt issuances;
(iii) Budget & Management Accounting: to prepare the annual budget of the Office for submission to the Minister of Finance; and ensure compliance with the budget of the DMO and to undertake variance analysis to determine the cause and effect of non-compliance. The responsibility of this section will also include the preparation of management accounts of the organization at predetermined intervals, e.g. quarterly, to enable management have a sense of its performance to the date of reporting and to prepare ground for continuous audit;
(iv) Final Accounts: to keep record of DMO’s assets and liabilities, including revenues, and to harmonize its revenues with its expenditure to determine its global state of affairs to be reported in formal, statutory financial statements. This section will be responsible for the submission of statutory reports to the OAGF and will liaise with the Audit and Compliance Unit in the DG’s office to ensure compliance with established internal controls and checks.

(c) Information Technology/Information System Unit: to provide the DMO with the requisite office automation facilities and information technology superstructure for the delivery of content by client departments and units. The separation of this section from the operational department is meant to emphasize its neutrality in the provision of independent, robust platform while responding to the needs and expectations of all users. Its location in one of the operational departments will allow for biases and may lead to its preoccupation in serving the peculiar needs of that department while paying little attention the need of other users. The option could also limit access to the IT section by users in other departments and units. It is recommended that the specific duties and responsibilities of the IT IS section, when it fully upgraded will include the following:

(i) Provision of treasury support to integrate and aid the activities of front, middle and back offices in a manner that complements or replaces the subsisting CS DRMS;
(ii) DMO Extranet-enabled web site that delivers secure access to private data related to creditor transactions and that provides value-addingdata to such strategic clients as the CBN, FMF, OAGF, NPC, etc. to be updated regularly;
(iii) Workflow tools to catalogue and track operational activities,
including teamware and shareware apparatus for collaboration and team work within and across department to be available on the Intranet;
(iv) Financial and administrative software and tools for automating Accounting and HR functions;
(v) In all cases, the IT IS section is created as a provider of services with all users in the DMO as its clients. It processes and systems are therefore required to deliver on the overall strategy and objectives of the DMO. Accordingly, the need is for it to consider addressing the organization’s networking in four different perspectives as follows:

1. DMO Clients’ Perspective:
a. Clients of the DMO should be able to identify the right people to contact when lodging complaints or making requests by using on-line expertise database. This objective will be supported by the establishment of the suggested Extranet-enabled web-site;
b. They should be able to communicate electronically with staff by means of electronic mail and joint electronic conferences on a world-wide basis;
c. They should be able to request and obtain secure information relevant to their needs electronically;

2. Professionals Perspective
a. The IT IS facility should provide access to on-line expertise databases, e-mail and electronic conferencing available to every ‘home-team’ professionals (staff operating in the DMO headquarters) and ‘away-team’ professionals (staff on duty, outside DMO headquarters). This should aim at facilitating intra-organizational communication and teamwork regardless of location or time.
b. It should hold technical information in databases, accessible through the Commission’s network (Intranet) in as transparent fashion as possible contrary to current practices of data filing such information in individualized, standalone desktops.
c. When working in project teams, the system should facilitate effective inter-working and simultaneous access through the use of shareware and teamware tools and facilities;
d. Groups of professionals in the same function should be able to share data by extending their desktop storage into shareable ‘central’ storage in a transparent fashion; An electronic ‘bulleting board’ should be available to all staff to encourage information sharing and help maintain a sense of identity for all employees;
f. Electronic links to the system’s infrastructure should be provided to those members of staff who need to work from home or out of office using the organization’s web site.

3. DMO Management’s Perspective
a. Senior and management staff with supervisory functions should have direct access to all staff-related data needed to carry out their staff management functions, including resource utilization, career development, staff appraisal, training and salary reviews;
b. Designate management and other authorized staff should be able to access DMO financial and other key performance data on-line and real time;

4. Collaborators’ Perspective
a. Complaints, requests for information, and demand for action by the DMO’s alliance partners should be capable of being filed on-line EDI (electronic data interchange), providing
them with access to the data they desire within the limit of their authorization. DMO should consider being integrated as a member of the donor financed IFEMIS (integrated financial and economic management information system) which connects the FME, the OAGF, the NPC and the CBN. The project is being coordinated by the NPC with the FMF (particularly, the Multilateral department) as the project implementation agency

b. Public & Client Relations Unit: responsible for managing the external communications strategy of the DMO. In addition to creating and preserving a pleasant and favorable image for
the DMO, this unit will also spearhead relationships building between the DMO and its clients and other stakeholders working in tandem with the operational departments, especially the front office. It will be made up of the following sections:

(d) Publicity & Media Relations: to create and preserve a good image for the DMO by being both proactive and reactive in dealing with press issues management and the management of public functions;

(i) Client & Stakeholder Relations: to be responsible for understanding the needs and expectations of DMO’s clients and key stakeholders and working with the core operational departments in meeting these needs and expectations. The role and functions of this section includes igniting the impetus for service upgrading and process migration necessary to deliver on the expectations of DMO’s clients and strategic stakeholders.

(e) In addition to the Organization Resourcing Department, there is a standalone unit, the Internal Audit Unit, located in the DG’s office. This is a specialized unit that operate at arms length with the all the departments and units in the DMO. It performs an oversight function over all the departments and units in providing assurance to the DG that the internal controls, internal checks, and prescribed procedures are being complied with as intended. It raises a red flag whenever it notices a deviation from accepted operational practice. The Internal Audit Unit has a very broad scope, transcending the current functions of the Internal Audit Unit that is limited to expenditure vouching. It works with the Monitoring and Compliance Section in Policy, Strategy, & Risk Management Department in providing assurance on the degree of compliance with approved policies, strategies and guidelines. It only generates reports for the attention of the DG to whom it is answerable.

(3) The Organizational Resourcing Department is a medium through which the
Board executes its resourcing function, which ensures the provision of
specialized staff and providing them with the necessary training and tools.
This makes for attracting and retaining qualified staff members by
recommending a fitting salary scale and career opportunities, as well as
recommending relevant training and avoiding high staff turnover. It also
provides the platform for the provision of adequate office space and working
tools.

Departmental Struture

1. The department is made up of two units and three sections as follows:
   • Policy & Strategy Unit: responsible for strategy formulation for internal operation, activity monitoring to ensure compliance with approved policies and operational guidelines, and making policy recommendations for the approval of the Board and the EDMC. This unit is supported by three sections in the exercise of its functions: Debt Strategy, Monitoring & Compliance; and Research & Documentation;
   • Risk Management Unit: responsible for risk assessment and proactive debt management;