INTRODUCTION
At inception, the head of 3 Division Finance was referred to as the Paymaster. The Paymaster was responsible to the General Officer Commanding (GOC). He advices the GOC on all financial matters, receives and disburses all funds accrued to the Division.
The Paymaster was in charge of 3 Division Finance from 1967 to 1975. Thereafter, the Head of the Division ... Finance was changed to Chief Paymaster, in 1984, the name Chief Paymaster was changed to Assistant Director of Army Finance and Accounts (ADAFA). However, with the implementation of the Continental General Staff System (CGSS) by the corps in 2008, the name was changed to Commander Division Finance and Accounts (CDFA). This is the appointment of the head of 3 Division Finance till date. The chronology shows the various Paymasters, Chief Paymasters, ADFA’s and Comds’ of 3 Division Finance from inception till date.
HISTORICAL DEVELOPMENT
This office has been participating actively in all Head Quarters 3 Division training exercises/sporting activities and AHQ activities within the Div AOR. The office has been able to effectively and promptly meet up with the requirements of the NA in the implementation of e-payment.
The history of 3 Division Finance is closely related to the history of 3 Division Nigerian ... Army. The Division was a child of necessity as it came about due to the invasion of the Mid-Western Region by the seceding Biafran forces. At the end of the war however, 3 Division Nigerian Army came to stay and established its Headquarters at Jos in Plateau State where it is up to date. 3 Division Finance came to effect therefore, with the formation of 3 Division Nigerian Army.
CHRONOLOGY OF COMMAND
S/N |
NAME |
YEAR |
1 |
MAJ A BASHARU(N/602) |
MAY 70 – JUL 72 |
2 |
MAJ OS EJUMOBONE (N/876) |
JUL 72 – FEB 75 |
3 |
MAJ RA LASUBULU (N/1352) |
FEB 75 – MAY 76 |
4 |
LT COL RA SANYAOLU (N/868) |
MAY 76 – SEP 78 |
5 |
LT COL K FIDELIS (N/1289) |
SEP 78 – JUL 79 |
ASSISTANT DIRECTOR OF ARMY FINANCE AND ACCOUNTS
6 |
LT COL K FIDELIS (N/1289) |
JUL 79 – MAR 81 |
7 |
LT COL EO USIADE (N/1843) |
MAR 81 – FEB 84 |
8 |
LT COL LO OKOKON (N/877) |
FEB 84 – DEC 85 |
9 |
LT COL IA FAYEMIWO (N/1291) |
DEC 85 – MAY 88 |
10 |
LT COL AA GOODLUCK (N/867) |
MAY 88 – FEB 90 |
11 |
COL AA GOODLUCK (N/867) |
FEB 90 – JUN 90 |
12 |
LT COL LA ADEGUNJU (N/2512) |
JUN 90 – DEC 90 |
13 |
LT COL AA OGUN (N/2515) |
JAN 91 – MAR 92 |
14 |
COL AA OGUN (N/2515) |
MAR 92 – JUN 94 |
15 |
LT COL GI MORITIWON (N/3107) |
JUN 94 – AUG 95 |
16 |
COL OB ADOGA (N/3109) |
AUG 95 – JUL 96 |
17 |
COL EG OLOWOKANDI (N/3098) |
JUL 96 – SEP 97 |
18 |
LT COL AC MEZUE (N/5941) |
SEP 97 – JUL 98 |
19 |
LT COL JO LARTEY (N/1289) |
JUL 98 – DEC 99 |
20 |
COL JO LARTEY (N/1843) |
JAN 00 – AUG 00 |
21 |
LT COL PA TOUN (N/3353) |
AUG 02 – SEP 02 |
22 |
LT COL FA ATTAHIRU (N/7071) |
SEP 02 – DEC 02 |
23 |
COL FS ATTAHIRU (N/7071) |
DEC 02 – MAR 04 |
24 |
COL MA NYIAM (N/76673) |
MAR 04 – NOV 05 |
25 |
LT COL GJ ADENIRAN (N/8966) |
NOV 05 – FEB 08 |
26 |
LT COL MK YUNUSA (N/9455) |
FEB 08 – MAY 08 |
COMMANDER DIVISION FINANCE AND ACCOUNTS
27 |
LT COL MK YUNUSA (N/9455) |
MAY 08 – FEB 11 |
28 |
COL A OLADELE (N/8511) |
FEB 11 – MAR 14 |
29 |
COL IE ITUEN (N/8497) |
MAR 14 – SEP 15 |
30 |
COL YK MUSA (N/9602) |
SEP 15 – JAN 16 |
31 |
COL IA SAIDU (N/9465) |
JAN 16 – JAN 18 |
32 |
COL Y BAKO (N/9458) |
JAN 18 – SEPT 18 |
33 |
BRIG GEN JE OSIFO (N/10011) |
SEPT 18 – FEB 19 |
34 |
BRIG GEN RI ODI (N/10213) |
FEB 19 – TILL DATE |
PRINCIPAL OFFICERS

BRIGADIER GENERAL RI ODI
Commander Division Finance And AccountsBrigadier General Odi is the Commander of 3 Division Finance. He holds a Bachelor of Science Degree in Economics. He holds a...
Brigadier General RI Odi
He is the Commander of 3 Division Finance. His academic qualifications are as follows:
- A Bachelor of Science Degree in Economics.
- A Master of Science Degree in Strategic Studies.
- A Master of Business Administration (MBA). He is a Member/Fellow of various professional bodies amongst which are:
- The Institute of Chartered Economists of Nigeria - Fellow.
- The Institute of Certified Public Accountants.
- The Nigerian Institute of Management - Member.

MAJOR MO BASORUN
SOII PaymentsHe holds a Higher National Diploma in Accountancy.He is a Member/Fellow of the Association of National Accountants of Nigeria and the Chartered Institute of Taxation of Nigeria. He is a member...
Major MO Basorun
He holds a Higher National Diploma in Accountancy.
He is a Member/Fellow of various professional bodies amongst which are:
- The Association of National Accountants of Nigeria - Fellow.
- The Chartered Institute of Taxation of Nigeria - Fellow.
- The Chartered institute Public Administration and Local Government of Nigeria - Member.