By Tony Obiechina, Abuja
The Federal Government has directed all Ministries, Departments and Agencies (MDAs) to submit their Establishment Acts with their 2027 personnel budget proposals to verify their authenticity.
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.
Budget Call circular, dated September 4, 2026, and signed by the Director-General of the Budget Office of the Federation, Tanimu Yakubu.
The document warned that failure to provide the required establishment Act may lead to the rejection of an MDA’s budget proposal.
The document stated that “to further strengthen the budget preparation process and mitigate against any entry of un-established 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 requirement forms part of tighter controls introduced by the government for the preparation of the 2027 personnel budget, covering payroll validation, recruitment, promotions and staffing across MDAs.
The Budget Office also directed MDAs to ensure that salaries and allowances provided for in their personnel budgets are only for legitimate federal government employees, warning that unauthorised payments would attract sanctions.
It also stated that no personnel cost provision would be made in the 2027 budget for any serving federal government employee who is not captured on the Integrated Payroll and Personnel Information System or enrolled on the Government Integrated Financial Management Information System, unless specifically exempted.
New employees included in the 2027 payroll must be supported by the required financial clearance or first appointment letter and recruitment waiver or clearance.
The government also barred MDAs from making provisions for anticipated promotions, stating that only promotions already approved and in effect should be reflected in their proposals.
Funding for promotions taking effect in 2027 will instead be provided centrally under the Service-Wide Vote.
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