The Federal Government has directed ministries, departments and agencies to submit their 2027 personnel budget proposals by 4pm on Friday, September 18, 2026, as it moves to present the 2027 budget proposal to the National Assembly this month.
The directive was contained in the 2027 Personnel Costs Budget Call Circular dated September 4, 2026, and signed by the Director-General of the Budget Office of the Federation, Tanimu Yakubu.
The circular stated that the draft 2027–2029 Medium-Term Expenditure Framework and Fiscal Strategy Paper had been concluded in July to pave the way for the early presentation of the 2027 Appropriation Bill to the National Assembly.
Although the circular did not specify the exact date for the budget presentation, the timetable indicates that the Federal Government intends to submit the proposal in September, about three months before the start of the 2027 fiscal year.
The move is part of efforts to improve Nigeria’s budget cycle, which has continued to face implementation challenges and overlapping fiscal years.
The government had previously identified conflicting assumptions on crude oil prices, oil production, exchange rates, inflation and non-oil revenue projections as some of the factors contributing to differences between budget projections and actual economic outcomes.
Ahead of the September target, MDAs have been given until 4pm on September 18 to submit both hard and electronic copies of their 2027 personnel budget proposals and supporting documents.
The Budget Office also introduced a new requirement for MDAs to submit the laws establishing them alongside their budget proposals.
The measure is aimed at preventing the inclusion of non-existent agencies in the federal budget following 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.
The House of Representatives subsequently launched an investigation into the matter, while President Bola Tinubu ordered a forensic investigation into the processes and internal controls that allowed questionable agencies to appear in the budget.
The Independent Corrupt Practices and Other Related Offences Commission also reported that the alleged fake agency had no legal backing and that its purported director-general, Adeniyi Adeyemi, had not been appointed by the Federal Government.
The commission recommended Adeyemi’s prosecution and disciplinary action against public officials allegedly involved in the scheme.
It also uncovered another organisation, the National Brands Development and Made-in-Nigeria Special Project Office, which it said was operating within the Office of the Secretary to the Government of the Federation without the required authorisation.
Following the ICPC findings, the President ordered the arrest of the organisation’s promoter, George Buchi Nwabueze, and the suspension of three permanent secretaries.
Beyond verifying the legal status of government agencies, the Budget Office introduced tighter controls over personnel expenditure, recruitment and payroll management for the 2027 fiscal year.
The circular warned MDAs against making salary or allowance provisions for individuals who are not legitimate Federal Government employees.
MDAs were directed to validate their payrolls against records on the Integrated Personnel and Payroll Information System and the Government Integrated Financial Management Information System.
No personnel cost provision will be made for serving Federal Government employees who are not captured on IPPIS or enrolled on GIFMIS, except where an exemption has been granted by the appropriate authority.
The government also directed MDAs to use only salary structures and allowances approved by the National Salaries, Incomes and Wages Commission and to verify the grade levels and steps of employees.
MDAs are barred from budgeting for anticipated promotions. Only promotions already approved and effective are to be reflected in the 2027 personnel budget.
Provisions for promotions taking effect during 2027 will instead be handled centrally under the Service-Wide Vote for payment of promotion and salary arrears.
For new recruitment, MDAs must provide supporting documents, including financial clearance, letters of first appointment and relevant recruitment waivers or approvals.
The Budget Office warned that it would not accept claims for salary shortfalls or payroll lock-outs arising from unauthorised recruitment.
Consultants, contract workers, youth corps members, industrial trainees, outsourced service providers and other non-permanent workers are also prohibited from being included in MDAs’ nominal rolls.
The government further directed federal health and educational institutions to strengthen controls over interns, consultants and outsourced workers.
It warned that including outsourced workers on MDAs’ payrolls would be treated as fraudulent and reported to the relevant authorities.
The Budget Office also prohibited multiple federal institutions from capturing the same consultant or lecturer on their nominal rolls.
In addition, federal health institutions were instructed to comply with approved quotas for interns and honorary consultants, while registration or licence numbers must be provided for authentication.
The recruitment and budgetary provisions for house officers and nursing interns will be handled centrally by the Medical and Dental Council of Nigeria and the Nursing and Midwifery Council of Nigeria respectively.
The Budget Office also plans to introduce a centralised Personnel Cost Monitoring Dashboard linked to IPPIS and GIFMIS to enable real-time monitoring of actual personnel expenditure against budget provisions.
Requests for salary and promotion arrears will be considered quarterly, while a Payroll Discrepancy Resolution Committee will meet monthly to resolve discrepancies between MDA submissions and payroll records.
MDAs are also required to submit their third-quarter personnel budget performance reports by September 30, 2026.
Ministers, chief executives and accounting officers must certify the accuracy of their submissions and initial every page of the hard copies of their 2027 personnel budget proposals.
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