The National Bureau of Statistics (NBS) was created through the merger of the Federal Office of Statistics (FOS) and the National Data Bank (NDB), as part of the implementation of the Statistical Master Plan (SMP) by the Federal Government of Nigeria (FGN).

The purpose of the merger was to give the agency a national perspective as the leading statistical agency for all levels of government.

The NBS is responsible for coordinating statistical operations within the National Statistical System to produce official statistics for all Federal Ministries, Departments, and Agencies (MDAs), State Statistical Agencies (SSAs), and Local Government Councils (LGCs).

Nigeria operates a Federal System of government with 36 States, the Federal Capital Territory, and 774 Local Government Areas (LGAs). At the federal level, each Ministry, Department, and Agency has a Director of Statistics. Each state has a Director of Statistics, and each Local Government Area has a Head of the Statistics Unit. Together with Statistical Institutes, these entities form the Nigeria National Statistical System (NSS).

The internal organization of the bureau is based on the Statistics Act of 2007, which is the legal instrument established by the Acts of Parliament.

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