The Federal Government has set September 18, 2026, as the deadline for ministries, departments and agencies to submit their 2027 personnel budget proposals as it moves to present the 2027 budget to the National Assembly this month.
The directive is 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.
According to the circular, the Federal Government had concluded the draft 2027–2029 Medium-Term Expenditure Framework and Fiscal Strategy Paper in July to facilitate the early submission of the 2027 Appropriation Bill to the National Assembly.
The Budget Office fixed 4pm on Friday, September 18, for MDAs to submit hard and electronic copies of their personnel budget proposals and accompanying documents.
The government has also introduced stricter checks to prevent unestablished agencies from being included in the federal budget.
Under the new requirement, MDAs must submit the laws establishing them alongside their budget proposals. The Budget Office warned that failure to provide the documents could lead to rejection of the proposals.
The measure follows 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 investigated the matter, while President Bola Tinubu ordered a forensic review of the processes and internal controls surrounding the inclusion of questionable agencies in the budget.
The Independent Corrupt Practices and Other Related Offences Commission subsequently reported that the PFIPC had no legal backing and that its purported appointment letter was forged.
The ICPC 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 presidential authorisation.
Beyond agency verification, the 2027 budget circular introduced tighter controls on personnel expenditure, recruitment and payroll management.
MDAs were directed to validate their payrolls against the Integrated Personnel and Payroll Information System and the Government Integrated Financial Management Information System.
The Budget Office said no personnel cost provision would be made for serving federal employees who are not captured on IPPIS or enrolled on GIFMIS, unless they have been specifically exempted by the appropriate authority.
MDAs must also use only salary structures and allowances approved by the National Salaries, Incomes and Wages Commission and verify employees’ grade levels, steps and annual increments.
The government further barred agencies from budgeting for anticipated promotions. Only promotions already approved and in effect are to be reflected in the 2027 personnel budget.
For new recruitment, MDAs must provide supporting documents, including financial clearance, letters of first appointment and relevant recruitment waivers or clearances.
The Budget Office also warned against including consultants, contract workers, youth corps members, industrial attaches, outsourced service providers and legionnaires on nominal rolls because they are not permanent or pensionable federal employees.
Additional safeguards were introduced for federal health and educational institutions to prevent the duplication of personnel on different payrolls.
The circular also announced plans for a centralised Personnel Cost Monitoring Dashboard linked to IPPIS and GIFMIS, allowing MDAs to compare actual personnel expenditure with budget provisions.
Meanwhile, MDAs are required to submit their third-quarter personnel budget performance reports by September 30, 2026, while ministers, chief executives and accounting officers must certify the accuracy of their submitted personnel proposals.
The move comes as the Federal Government seeks to advance Nigeria’s budget cycle and address recurring implementation problems caused by overlapping fiscal years and differences between budget assumptions and actual economic outcomes.
