The Federal Government has introduced stricter conditions for the promotion of senior treasury officers, making verified performance appraisal records a compulsory requirement for officers seeking elevation to directorate-level positions in the 2026 promotion exercise.
The directive, aimed at strengthening accountability and promoting merit-based career progression within the Federal Public Service, was issued by the Office of the Accountant-General of the Federation.
According to a circular dated June 23, 2026, and signed by the Director of Administration, Dauda Abdulhamid, on behalf of the Accountant-General, only officers with properly completed, verified and endorsed performance appraisal reports will be eligible to participate in the forthcoming promotion examination and interview.
The circular requires officers on Salary Grade Levels 15 and 16 to submit Performance Management System appraisal reports covering 2023, 2024 and 2025, alongside their Annual Performance Evaluation Report for 2022.
Similarly, officers on Salary Grade Level 14 are expected to provide Performance Management System appraisal reports for the three-year period as part of the promotion requirements.
The Office of the Accountant-General stressed that all appraisal reports must be duly completed and endorsed by the appropriate reporting, countersigning and reviewing officers, warning that unsigned, incomplete or improperly filled documents would not be accepted.
The circular explained that the directive was in line with the implementation of the Performance Management System and existing guidelines governing promotion exercises in the Federal Public Service.
It also acknowledged that some Ministries, Departments and Agencies had yet to fully implement the Performance Management System in 2023. For officers from such MDAs, the average scores obtained in the 2024 and 2025 appraisals will be adopted as their 2023 performance score for the purpose of determining eligibility and assessment.
The government further warned that officers who submit incomplete or late documentation, falsify records or fail to meet any of the stipulated requirements would be disqualified from participating in the 2026 directorate-level promotion exercise.
In addition, the circular stated that officers on Salary Grade Level 14 must have received 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, units and treasury offices were directed to ensure that all promotion briefs, appraisal reports and supporting documents are accurate and forwarded to the Office of the Director (Administration), Office of the Accountant-General of the Federation, on or before July 7, 2026.
The latest policy forms part of the Federal Government’s broader civil service reforms aimed at replacing seniority-based promotions with a system that prioritises measurable performance, competence and productivity.
Introduced under the Federal Civil Service Strategy and Implementation Plan 2021–2025, the Performance Management System replaced the former Annual Performance Evaluation Report, which had been criticised for its limited ability to measure employee productivity and work outcomes.
Unlike the previous appraisal model, the Performance Management System requires civil servants to agree on annual work plans and measurable targets with their supervisors, while periodic assessments evaluate the achievement of those objectives.
The Office of the Head of the Civil Service of the Federation has continued to champion the reform as part of efforts to build a more efficient, transparent and results-driven public service, with the Accountant-General’s latest directive reinforcing performance as a key criterion for career advancement.