The Federal Government has tightened the promotion process for senior treasury officers, making verified performance records a mandatory requirement for advancement to directorate-level positions in the 2026 promotion exercise. This decision, contained in a circular dated June 23, 2026, and signed by the Director (Administration), Dauda Abdulhamid, for the Accountant-General of the Federation, is aimed at strengthening accountability and entrenching merit-based career progression in the Federal Public Service.

The directive requires officers on Salary Grade Levels 15 and 16 to submit duly completed Performance Management System appraisal reports for 2023, 2024, and 2025, alongside their Annual Performance Evaluation Report for 2022. Similarly, officers on Salary Grade Level 14 are directed to submit Performance Management System appraisal reports for 2023, 2024, and 2025 as part of the mandatory promotion requirements.

The Accountant-General's Office stressed that every appraisal report must be properly completed and endorsed by the appropriate reporting, countersigning, and reviewing officers. Incomplete, unsigned, or improperly completed reports will not be accepted for the promotion exercise.

The government also warned that officers who submit documents late, provide incomplete documentation, falsify records, or fail to comply with any of the stipulated requirements will be excluded from the 2026 directorate-level promotion examination and interview. Beyond the performance requirement, the circular stated that officers on Salary Grade Level 14 must have obtained their last promotion on or before January 1, 2023, while officers on Salary Grade Levels 15 and 16 must have received their last promotion on or before January 1, 2022, to qualify for the exercise.

Heads of departments, units, and treasury offices were directed to ensure that all promotion briefs, appraisal reports, and other supporting documents are complete, accurate, and submitted to the Office of the Director (Administration), Office of the Accountant-General of the Federation, not later than July 7, 2026.

The latest directive marks another step in the Federal Government's drive to replace automatic, seniority-driven promotions with a system that rewards measurable performance and competence across the civil service. The Performance Management System, introduced as part of reforms under the Federal Civil Service Strategy and Implementation Plan 2021–2025, requires civil servants to agree on annual work plans and measurable performance targets with their supervisors, while periodic reviews assess the extent to which those targets have been achieved.

The Office of the Accountant-General of the Federation has been implementing the Performance Management System across the Federal Public Service, and this latest directive is a further step in the effort to ensure that promotions are based solely on performance and merit.

The circular stated that all PMS Performance Appraisal Reports submitted for the exercise must be properly completed and duly endorsed by the appropriate Reporting, Countersigning, and Reviewing Officers. Officers who fail to comply with the directive will be excluded from the promotion exercise.

The government's goal is to create a more efficient, accountable, and results-oriented public service by introducing a system that rewards performance and competence. The Performance Management System is designed to ensure that civil servants are held accountable for their performance and that promotions are based solely on merit.

The latest directive is a further step in the government's efforts to reform the civil service and ensure that promotions are based solely on performance and merit. The Office of the Accountant-General of the Federation has been implementing the Performance Management System across the Federal Public Service, and this latest directive is a further step in the effort to ensure that promotions are based solely on performance and merit.

The circular stated that, where necessary, the average of the PMS scores obtained in 2024 and 2025 shall be adopted as the officer’s PMS score for 2023 for the purpose of determining eligibility and assessment during the promotion exercise. This provision is aimed at addressing the challenge of incomplete implementation of the Performance Management System in some Ministries, Departments, and Agencies.

The Office of the Head of the Civil Service of the Federation has been championing the reform, and the government's goal is to create a more efficient, accountable, and results-oriented public service by introducing a system that rewards performance and competence.