The Nigerian Army Finance Corps is structured into departments, units and an institution in line with the NA ORBAT. The Headquarters of the Corps is located at the Army Headquarters. It is headed by the Chief Of Accounts and Budget (Army) - CAB (A) in the rank of Major General. ... The CAB (A) directs, coordinates and supervises all the activities of the Corps. He is one of the Principal Staff Officers at the Army Headquarters whose duty it is to advise the Chief of Army Staff (COAS) on financial matters. He prepares, controls and defends the Nigerian Army budget on behalf of the COAS. The chronicle of command of the Nigerian Army Finance Corps is as shown below: