The Federal Government has tightened promotion requirements for senior treasury officers, making verified performance records a compulsory condition for advancement to directorate-level positions in the 2026 promotion exercise.
The new directive, issued by the Office of the Accountant-General of the Federation, is aimed at strengthening accountability, transparency and merit-based progression within the Federal Public Service.
Under the revised guidelines, only officers with duly completed, authenticated and properly endorsed appraisal reports will be allowed to participate in the 2026 directorate-level promotion examination and interview.
The policy was outlined in a circular dated June 23, 2026, and signed by the Director of Administration in the Office of the Accountant-General of the Federation, Dauda Abdulhamid, on behalf of the Accountant-General.
According to the circular, officers on Salary Grade Levels 15 and 16 are required to submit Performance Management System appraisal reports for 2023, 2024 and 2025, alongside their Annual Performance Evaluation Report for 2022.
Officers on Salary Grade Level 14 are also expected to provide duly completed PMS reports covering 2023 to 2025 as part of the eligibility criteria for promotion.
The Accountant-General’s Office stressed that appraisal reports submitted for the exercise must be fully completed and endorsed by reporting, countersigning and reviewing officers.
It warned that incomplete, unsigned or improperly filled appraisal documents would not be accepted.
The directive also addressed concerns surrounding Ministries, Departments and Agencies that were yet to fully implement the Performance Management System in 2023.
For officers from such MDAs, the government said the average PMS scores obtained in 2024 and 2025 would be adopted as their 2023 score for assessment and eligibility purposes.
The government further warned that officers who submit documents late, provide incomplete information, falsify records or fail to meet stipulated requirements would be disqualified from participating in the 2026 directorate-level promotion exercise.
Beyond performance assessment requirements, the circular introduced timelines for eligibility.
Officers on Grade Level 14 must have secured their last promotion on or before January 1, 2023, while those on Salary Grade Levels 15 and 16 must have been promoted on or before January 1, 2022, to qualify.
Heads of departments, treasury offices and units have also been directed to ensure that promotion briefs, appraisal records and supporting documents are submitted to the Office of the Director (Administration), Office of the Accountant-General of the Federation, not later than July 7, 2026.
The latest measure aligns with ongoing civil service reforms designed to shift promotion decisions away from seniority-based considerations towards measurable productivity and competence.
The Performance Management System was introduced under the Federal Civil Service Strategy and Implementation Plan 2021–2025 to replace the traditional Annual Performance Evaluation Report framework, which had long attracted criticism over its inability to effectively assess employee output and results.
Unlike the previous system, PMS requires civil servants to agree on annual work plans, measurable targets and periodic reviews with supervisors, providing a clearer framework for assessing performance.
Officials say the reform is intended to promote efficiency, strengthen accountability and improve service delivery across the public sector.
