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The Nigerian Government has targeted September 2026 for submitting the 2027 budget proposal to the National Assembly.
The plan is contained in the 2027 Personnel Costs Budget Call Circular dated September 4, signed by Budget Office Director-General Tanimu Yakubu.
The Budget Office said it concluded the draft 2027-2029 Medium-Term Expenditure Framework and Fiscal Strategy Paper in July to support early budget presentation.
“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 Budget Office said.
The circular did not specify an exact presentation date but set 4 pm on September 18, 2026, as the deadline for ministries, departments and agencies to submit their 2027 personnel budget proposals.
The move comes during persistent budget implementation challenges and overlapping fiscal years, which have affected Nigeria’s budgeting process since 2024.
The Nigerian Government has previously blamed some budget underperformance on conflicting economic projections, including crude oil prices, production, exchange rates, inflation and non-oil revenues.
Finance Minister Taiwo Oyedele said harmonising these assumptions should reduce differences between budget projections and actual economic outcomes.
The Budget Office has introduced stricter checks for government agencies following the controversy over the inclusion of a fake agency in the 2026 budget.
MDAs must now submit the laws establishing them alongside their budget proposals.
“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,” the circular stated.
The directive followed the controversy surrounding the Presidential Foreign Intervention Promotion Council, which received 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 government processes and controls surrounding the agency’s inclusion.
The ICPC later found that the agency had no legal backing and that its purported appointment letter was forged.
The commission recommended prosecuting its alleged promoter, Adeniyi Adeyemi, and taking disciplinary action against public officials suspected of assisting the operation.
The ICPC also uncovered the National Brands Development and Made-in-Nigeria Special Project Office operating within the Office of the Secretary to the Government of the Federation.
Following the findings, Tinubu ordered the immediate arrest of the office’s promoter, George Buchi Nwabueze, and suspended three permanent secretaries.
Amnesty International Nigeria described the fake-agency controversy as evidence of weaknesses within Nigeria’s governance institutions.
The 2027 circular has also introduced tighter controls over personnel spending, recruitment and payroll management.
MDAs have been warned against budgeting salaries and allowances for people 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 circular stated.
MDAs must validate their payrolls against the Integrated Personnel and Payroll Information System and the Government Integrated Financial Management Information System.
No personnel cost provision will be made for serving national employees who are not captured on IPPIS or enrolled on GIFMIS, unless specifically exempted by the appropriate authority.
The government has also barred MDAs from budgeting for future promotions.
Only promotions already approved and in effect will be reflected in the 2027 personnel budget.
Provisions for promotions taking effect during 2027 will instead be handled centrally under the Service-Wide Vote and reflected in the 2028 budget.
New recruitment must be supported by documents including financial clearance, appointment letters and relevant recruitment waivers.
The Budget Office warned that it would not accept salary shortfall or payroll lock-out claims resulting from unauthorised recruitment.
Consultants, contract workers, National Youth Service Corps members, industrial trainees and outsourced workers are also excluded from MDA 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 warned.
Additional controls will apply to health and education institutions, including restrictions on duplicate payroll entries for consultants, lecturers, interns and other temporary workers.
The Budget Office said it would deploy a centralised Personnel Cost Monitoring Dashboard linked to IPPIS and GIFMIS.
The system will allow MDAs to compare actual personnel spending with approved budget provisions in real time.
A committee will process salary and promotion arrears quarterly, while another committee will meet monthly to resolve payroll discrepancies.
MDAs must also submit their third-quarter personnel budget performance reports by September 30, 2026.
Ministers, chief executives, and accounting officers must certify the accuracy of their 2027 personnel budget submissions.
The Nigerian Government said the measures are planned to improve budget planning, strengthen payroll controls, and prevent unauthorised spending before the 2027 fiscal year.
