FG Requires MDAs to Submit Establishment Acts for 2027 Budget

On September 4, 2026, the Budget Office of the Federation, led by Director-General Tanimu Yakubu, issued a circular requiring all Ministries, Departments, and Agencies (MDAs) to submit their Establishment Acts with their budget proposals for the 2027 personnel costs. The circular emphasized that non-compliance could lead to the rejection of an MDA’s budget proposal.

This directive aims to enhance the budget preparation process and prevent the inclusion of un-established agencies in the Federal Government of Nigeria's budget. The circular also instructed MDAs to ensure that salaries and allowances in their personnel budgets are strictly for legitimate federal employees, warning that unauthorized payments would incur sanctions.

Furthermore, no personnel cost provisions will be made for employees not registered on the Integrated Payroll and Personnel Information System or the Government Integrated Financial Management Information System, unless exempted. MDAs are prohibited from budgeting for anticipated promotions, with funding for promotions effective in 2027 to be provided centrally under the Service-Wide Vote.