The Federal Government has introduced stricter verification requirements for newly recruited public servants seeking enrolment on its payroll system, following an increase in personnel expenditure to ₦1.96 trillion in the first quarter of 2026.
The new directive, issued by the Office of the Accountant-General of the Federation (OAGF), takes immediate effect and applies to all ongoing and subsequent payroll admission processes under the Integrated Personnel and Payroll Information System (IPPIS).
In a statement signed by its Director of Press and Public Relations, Bawa Mokwa, the OAGF said newly recruited employees must first be captured on the nominal roll of their respective Ministries, Departments and Agencies (MDAs) and meet all prescribed verification and eligibility conditions before being admitted into the payroll system.
The office directed MDAs seeking to enrol new employees to submit formal applications supported by recruitment approvals, appointment letters, relevant waivers and other necessary documentation.
The verification exercise will also cover salary structures, grade levels, salary steps, allowances and other entitlements, alongside statutory information such as pension identification numbers, Pension Fund Administrator details, National Housing Fund registration and tax records.
According to the OAGF, applications containing incomplete documents or unresolved discrepancies will not be processed until all outstanding requirements have been addressed.
It further stated that employee records must be endorsed by the relevant Accounting Officer, Director of Human Resources, Director of Finance and Accounts, and designated Payroll Validating Officer before receiving final approval from the Accountant-General of the Federation.
The directive comes amid growing government expenditure on personnel costs.
An analysis of the Federal Government’s first-quarter budget implementation reports for 2025 and 2026 showed that personnel expenditure rose from ₦1.82 trillion in the first quarter of 2025 to ₦1.96 trillion in the corresponding period of 2026.
The increase of ₦133.94 billion represents a 7.35 per cent year-on-year rise.
The 2026 report also indicated that personnel spending exceeded capital expenditure, which stood at ₦1.69 trillion, by approximately ₦267 billion.
Personnel costs accounted for 20.05 per cent of the Federal Government’s total expenditure of ₦9.76 trillion during the quarter.
A further breakdown showed that personnel expenditure by MDAs increased from ₦1.57 trillion to ₦1.70 trillion, while Government-Owned Enterprises recorded no change, with personnel costs remaining at ₦254.35 billion.
Meanwhile, the Federal Government generated approximately ₦5.08 trillion in revenue against a quarterly target of ₦9.22 trillion, representing a shortfall of 44.93 per cent.
Debt servicing consumed ₦4.63 trillion, equivalent to about 91.18 per cent of actual revenue, while the government recorded a fiscal deficit of ₦4.69 trillion during the period.
The Budget Office said efforts to contain recurrent expenditure included restrictions on unauthorised recruitment by MDAs and the requirement for prior clearance before new employees could be recruited and enrolled on the payroll.
The latest measures come as the Federal Government prepares to introduce a monthly ₦70,000 transport allowance for public servants from November, following discussions with the Nigeria Labour Congress.
The allowance is expected to run for six months, although the government has yet to disclose the number of beneficiaries or the total cost of the programme.
Reacting to the rising personnel expenditure, economist and Chief Executive Officer of CSA Advisory, Dr Aliyu Ilias, warned that allowing personnel costs to exceed capital expenditure could weaken investment in critical infrastructure.
He called on the government to prioritise capital projects, particularly in education, healthcare and transportation, stressing that investment in social infrastructure remains essential to national development.
