The Federal Government has directed ministries, departments and agencies to submit their personnel budget proposals for the 2027 fiscal year by 4pm on Friday, September 18, 2026.
According to The PUNCH, the directive is contained in a personnel costs budget call circular issued by the Budget Office of the Federation and signed by its Director-General, Tanimu Yakubu.
The government also indicated that it plans to present the 2027 Appropriation Bill to the National Assembly in September, following the completion of the draft 2027–2029 Medium-Term Expenditure Framework and Fiscal Strategy Paper in July.
The Budget Office said the early completion of the fiscal framework was intended to support the timely presentation of the budget to lawmakers.
“As you are aware, the 2027–2029 draft Medium-Term Expenditure Framework and Fiscal Strategy Paper was concluded by July 2026 in line with the Fiscal Responsibility Act 2007 to facilitate the submission of 2027 Budget to the National Assembly by September 2026,” the circular stated.
The latest move is part of efforts to address Nigeria’s recurring budget implementation problems and the overlap between fiscal years.
The government has previously identified inconsistencies in economic assumptions, including projected crude oil prices and production, exchange rates, inflation and non-oil revenue, as factors contributing to differences between budget projections and actual outcomes.
The circular also introduced stricter measures to prevent the inclusion of non-existent government agencies in the federal budget.
Henceforth, MDAs are required to submit copies of the laws establishing them alongside their budget proposals.
The Budget Office said the requirement became necessary to prevent a repeat of the controversy surrounding the Presidential Foreign Intervention Promotion Council, which was allocated about N1.3bn in the 2026 budget despite questions over its legal status.
“To further strengthen the budget preparation process and mitigate against any entry of unestablished agencies in the FGN Budget, it has become compulsory for MDAs to submit budget proposals along with their respective Establishment Acts as failure to do so, may lead to rejection,” it stated.
The development followed investigations into the alleged inclusion of the disputed agency and other questionable entities in government records.
The Independent Corrupt Practices and Other Related Offences Commission had reported that the alleged promoter of the PFIPC, Adeniyi Adeyemi, was not appointed by the Federal Government and that the organisation had no legal backing.
The commission also identified another office, the National Brands Development and Made-in-Nigeria Special Project Office, as an entity operating without proper authorisation.
The ICPC subsequently recommended prosecution and administrative sanctions against individuals allegedly involved in the activities.
Beyond agency verification, the new circular imposes tighter controls on federal payrolls.
MDAs were warned against providing salaries or allowances for persons who are not legitimate Federal Government employees.
“MDAs should note that payment of salaries and allowances are for legitimate employees of the FGN only. Any unauthorised payments from the personnel costs budget will attract appropriate sanctions,” the Budget Office warned.
Agencies were directed to reconcile their payroll information with records on the Integrated Personnel and Payroll Information System and the Government Integrated Financial Management Information System.
The government said personnel expenditure would not be provided for federal workers who are not captured on either platform, except where an employee has been formally exempted by the relevant authority.
The circular further prohibited MDAs from budgeting for promotions that have not yet taken effect. Only approved promotions already in force are to be reflected in the 2027 personnel budget.
For recruitment, agencies must provide supporting documents, including financial clearance, appointment letters and relevant waivers or approvals.
The Budget Office warned that it would reject claims arising from unauthorised recruitment.
It also directed that consultants, contract workers, National Youth Service Corps members, industrial attachment students and outsourced service providers should not be included on the permanent staff nominal rolls.
“The staff of outsourced service providers must not be included in the nominal roll. Inclusion of staff of outsourced service providers in MDAs payroll will henceforth be regarded as willful fraudulent action, and shall be reported to relevant authorities accordingly,” the circular stated.
Additional safeguards were introduced for federal hospitals and educational institutions to prevent the double capture of consultants, lecturers, interns and other temporary personnel on multiple payrolls.
The Budget Office said it would also introduce a central Personnel Cost Monitoring Dashboard linked to IPPIS and GIFMIS to enable real-time monitoring of personnel expenditure.
It directed MDAs to submit their third-quarter personnel budget performance reports by September 30, 2026.
The government further instructed ministers, chief executives and accounting officers to certify the accuracy of their budget submissions by initialling every page of the relevant hard-copy documents before submission.
