Section 4: Duties of the Pensions Offices.

(1) The Pensions Office shall have responsibility for the execution of policies on pension matters and generally for the pension administration of the members of-
(a) the Nigerian Police Force;
(b) the Nigerian Customs Service, the Nigerian Immigration Service and the Nigerian Prisons Service;
(c) the Intelligence Community comprising-
(i) the Defence Intelligence Agency;
(ii) the National Intelligence Agency;
(iii) the State Security Services.
(2) Without prejudice to the provisions of subsection (1) of this section, the Pensions Office shall settle and make payment in respect of the retirement benefits of the paramilitary bodies over which it has responsibility throughout the Federation which shall involve-
(a) the maintenance of adequate records of all serving and retired officers;
(b) the computation of retirement benefits in accordance with the provisions of the Pensions Act.