The Federal Ministry of Finance is the government Agency responsible for managing the finances of the Federal Government of Nigeria, including managing, controlling and monitoring federal revenues and expenditures. The Ministry is responsible for collecting and disbursing government revenue, formulating policies on taxation, tariffs, fiscal management etc. The State Government has built a strong and cordial relationship with the Federal Ministry of Finance particularly in accessing financial assistance (grants/loan) to pursue its development agenda in the areas of health, agriculture, works, and reforming the public sector. Most of the credits (loans) received by the State from donors such as World Bank were guaranteed by the Ministry while subsidiary loan agreements were signed with the Ministry by the State. The State has also been participating in the monthly Federal Accounts Allocation Committee (FAAC) meeting which is being usually coordinated by the Ministry.