The Commission is an autonomous body and is not subject to the direction or control of any other authority or person in the exercise of its power to make appointments or to exercise disciplinary control over persons.
Unlike in the past where ad hoc Committees and Commissions were set up to review the fiscal arrangements in the country, the Commission is now a permanent institution. As a permanent institution, the Commission’s approaches shall necessarily be different from those of previous ad hoc bodies. Two of these differences are worth highlighting. First, the reports of the Commission will be more frequent, and be in memo form. Secondly, its assignments will be carried out in a more discrete manner. Yet, the Commission wants to benefit from as wide and varied a viewpoint as possible, it organizes seminars, engages in frequent brainstorming sessions and uses the services of consultants and media where and when necessary. It welcomes memoranda, particularly those objectively put forward by institutions, groups and individuals.
An Executive Chairman, Engr. Hamman A. Tukur mni, heads the new Revenue Mobilization Allocation and Fiscal Commission. It has a board comprising a member from each State of the Federation and the Federal Capital Territory. It also has the management comprising the senior staff that undertakes the regular civil service routines. The Commission has the office of the Chairman with operational units, the office of the Secretary and five departments namely:
i. Department of Allocation
ii. Department of Mobilization
iii. Department of Planning, Research and Statistics
iv. Department of Finance and Administration
v. Department of Fiscal Efficiency
vi. Public Relations and Information Unit
vii. Legal Unit
viii. Audit Unit
ix. Protocol Unit