Section 140: Structure of the Agency.

(1) The Agency shall have its headquarters located in the Federal Capital Territory and may set up zonal operational offices in the six geopolitical zones or State offices as the Board may approve.
(2) There shall be at the headquarters of the Agency, three divisions to be headed by three Executive Directors under the direct supervision of the Managing Director as follows -
(a) Rural Electrification Fund Division, headed by an Executive Director, with the Fund Management Directorate under his direct supervision;
(b) Engineering and Technical Services Division, headed by an Executive Director, with a Projects Support Directorates under his direct supervision; and
(c) Corporate Services Division, headed by an Executive Director with two Directorates under his direct supervision namely -
(i) Planning Research and Promotion Directorate; and
(ii) Finance and Administration Directorate.