The Federal Government has missed its September target for submitting the 2027 Appropriation Bill to the National Assembly, raising fresh concerns over Nigeria’s persistent delays in the budget cycle and the implementation of annual fiscal plans.
Government sources attribute the development to the decision to embark on yet another recess shortly after returning from a prolonged break.
Members of the National Assembly began the new recess after spending 68 days away from plenary. Their 2026 annual recess started on July 23, following the conclusion of legislative activities.
The Assembly was originally scheduled to resume on September 15, but the date was shifted to September 29 to allow for repairs to the sound systems in the Senate and House of Representatives chambers. Upon resumption, the Senate adjourned after deliberating on nationwide security ahead of a planned National Security Summit. The House is set to resume on October 13 to handle pending bills and budget-related matters.
The Federal Government had planned to lay the 2027 Appropriation Bill before the National Assembly in September as part of efforts to restore a more predictable budget cycle and address longstanding delays in budget implementation. The intention was outlined in the 2027 Personnel Costs Budget Call Circular issued by the Budget Office of the Federation and dated September 4, 2026.
In an earlier circular signed by the Director-General of the Budget Office, Tanimu Yakubu, the office noted that the draft 2027-2029 Medium-Term Expenditure Framework and Fiscal Strategy Paper had been concluded in July 2026 in line with the Fiscal Responsibility Act 2007. This was intended to facilitate the submission of the 2027 budget to the National Assembly by September 2026.
‘As you are aware, the 2027-2029 draft Medium-Term Expenditure Framework and Fiscal Strategy Paper was concluded by July 2026 in line with the Fiscal Responsibility Act 2007 to facilitate the submission of 2027 Budget to the National Assembly by September 2026,’ the Budget Office stated.
Although no specific presentation date was fixed, the timetable aimed to have the spending plan before lawmakers about three months before the start of the 2027 fiscal year. The move comes against a backdrop of repeated delays and overlapping budget cycles that have complicated the execution of federal budgets in recent years.
More concern lies in the fact that the National Assembly has extended implementation of the 2025 Appropriation Act’s capital component to December 31, 2026, giving federal ministries, departments and agencies (MDAs) three more months. The extension came after the Senate and House of Representatives separately considered and approved President Bola Tinubu’s request for more time to implement capital projects under the 2025 fiscal framework.
This is coming at a time when economic and financial experts have stated that part of the 2026 budget may be rolled over into 2027, noting that the Federal Government is still struggling with the implementation of previous budget cycles. ‘If the budget, for example, the 2025 budget, has not been implemented, and we have to roll over 70% of 2025 to 2026, and that with the promise that 30% will be implemented before March. Up to March, even 30% was not implemented. The National Assembly had to extend the lifespan of the budget up to September to allow government to implement just the 30% component of the 2025 budget,’ one expert lamented.
Tribune Online contacted the Budget Office of the Federation to ascertain the level of 2026 budget implementation. However, there was no response at the time of filing this report.
Officials had previously linked some implementation challenges to inconsistencies in key macroeconomic assumptions used by fiscal and monetary authorities. Following a joint budget retreat and technical validation workshop, discrepancies were identified in projections for crude oil prices and production, exchange rates, inflation, and non-oil revenues. These differences contributed to gaps between budget estimates and actual fiscal outcomes.
The Minister of Finance and Coordinating Minister of the Economy, Taiwo Oyedele, had emphasised that harmonising the assumptions would help reduce such discrepancies and improve the alignment between budget projections and economic performance.
Ahead of the September target, the Budget Office set a 4pm deadline on September 18, 2026, for ministries, departments, and agencies (MDAs) to submit both hard and electronic copies of their 2027 personnel budget proposals. The circular introduced stricter verification requirements, including the compulsory submission of the laws establishing each MDA alongside its budget proposal. The measure followed controversy over the inclusion of the Presidential Foreign Intervention Promotion Council, which was allocated about N1.3 billion in the 2026 budget despite questions over its legal status.
The Budget Office said the new requirement was designed to prevent the inclusion of unestablished agencies in the Federal Government’s budget. ‘To further strengthen the budget preparation process and mitigate against any entry of unestablished 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,’ it stated.
Beyond agency verification, the 2027 budget circular tightened controls over personnel expenditure. MDAs were warned against providing salaries and allowances for individuals who are not legitimate Federal Government employees. Payrolls must be validated against records on the Integrated Personnel and Payroll Information System (IPPIS) and the Government Integrated Financial Management Information System (GIFMIS).
The Budget Office stated that no personnel cost provision would be made for serving Federal Government employees who are not captured on IPPIS or enrolled on GIFMIS, except where an appropriate exemption exists. MDAs were directed to use only salary structures and allowances approved by the National Salaries, Incomes and Wages Commission and to verify employees’ grade levels and steps.
The government further barred MDAs from budgeting for anticipated promotions. Only promotions already approved and effective will be reflected in the 2027 personnel budget, while those taking effect during the year will be funded centrally. Unauthorised recruitment that results in salary shortfalls or payroll lock-outs will not attract government funding.
Consultants, contract workers, National Youth Service Corps members, industrial attachment students, outsourced service providers, and other non-permanent workers are not to be included in MDAs’ nominal rolls. Particular restrictions were placed on federal health and education institutions to prevent the multiple capture of consultants, lecturers, and interns on the payrolls of different institutions.
The Budget Office said it would deploy a centralised Personnel Cost Monitoring Dashboard linked to IPPIS and GIFMIS. This will allow MDAs to compare actual personnel expenditure with approved budget provisions in real time. A Payroll Discrepancy Resolution Committee will meet monthly to address differences between MDA submissions and government payroll records, while requests for salary and promotion arrears will be processed quarterly.
MDAs are also required to submit their third-quarter 2026 personnel budget performance reports by September 30 to guide personnel planning for the 2027 fiscal year. Ministers, chief executives, and accounting officers must initial every page of their hard-copy budget proposals and certify the accuracy of the information submitted.
The tighter controls indicate that the 2027 budget preparation process is being used not only to advance the submission timetable but also to strengthen expenditure controls and reduce payroll and institutional irregularities before funds are appropriated.
With the National Assembly now on another recess and the House not expected back until mid-October, the early submission of the 2027 budget remains delayed, continuing a pattern that has long hampered effective fiscal planning and implementation in the country.