The Chief Accounting Officer of the federation is

The Chief Accounting Officer of the federation is the Accountant General. This officer is the senior public accountant responsible for the overall custody, control, and stewardship of the federation's public funds, and for ensuring that accounting records and financial statements of the government are properly maintained and reported.

The Accountant General's duties include maintaining the central accounting records of government receipts and payments, preparing the consolidated financial statements of the federation, advising on accounting policy and procedures across ministries and departments, and ensuring that public funds are accounted for accurately and in line with financial regulations.

This role is distinct from the Auditor General, whose function is to independently examine and audit government accounts after they have been prepared, rather than to prepare or take custody of them; it is also distinct from the Minister of Finance, who is a political office holder responsible for fiscal policy rather than the technical maintenance of accounting records; and it is distinct from a general "Chief Accountant" title, which is not the specific constitutional or statutory office referred to here.

When a question asks who is responsible for the accounting records of the whole federation, as opposed to who audits them or who sets fiscal policy, the answer being tested is the Accountant General.