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FG unveils tougher promotion rules for Senior Treasury Officers
As one of the measures aimed at boosting accountability, increasing transparency, and ensuring that the Federal Public Service is a merit-based institution, the government has recently issued a directive which has made it mandatory for the performance appraisal record to be verified before an officer can be promoted to the directorate-level position in the 2026 promotion exercise.
In accordance with the new directive, only those officials who have completed, verified and endorsed their performance appraisal reports will qualify to take part in the promotion exercise through the 2026 directorate-level promotion examination and interview.
This directive was issued in a circular dated June 23, 2026, which was signed by the Director (Administration), Dauda Abdulhamid, on behalf of the Accountant-General of the Federation.
In this circular, it is stated that officers on Salary Grade Levels 15 and 16 will be required to furnish duly completed Performance Management System appraisal reports for the years 2023, 2024 and 2025, together with the Annual Performance Evaluation Report for 2022.
Every Performance Management System appraisal report should, therefore, be completed properly and endorsed by the reporting, countersigning and reviewing officers.
“In furtherance of the implementation of the Performance Management System (PMS) in the Federal Public Service and in line with extant guidelines governing promotion exercises, the following Performance Appraisal Reports shall be submitted in respect of eligible officers,” the circular stated.
It directed 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 were 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 further stressed that only properly authenticated performance records would be accepted.
“All PMS Performance Appraisal Reports submitted for the exercise must be properly completed and duly endorsed by the appropriate Reporting, Countersigning and Reviewing Officers,” the circular said.
It warned that, “Incomplete, unsigned or improperly filled appraisal reports shall not be accepted for the purpose of the promotion exercise.”
“It has been observed that some Ministries, Departments and Agencies were yet to fully commence the implementation of the Performance Management System in 2023. Accordingly, for officers from such MDAs, 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,” the circular stated.
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 would 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 was introduced as part of reforms under the Federal Civil Service Strategy and Implementation Plan 2021–2025 to replace the traditional Annual Performance Evaluation Report, which had long been criticised for failing to adequately measure employee productivity and outcomes.
Unlike the old appraisal system, the Performance Management System 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 reform has been championed by the Office of the Head of the Civil Service of the Federation as a key pillar of efforts to build a more efficient, accountable and results-oriented public service.
The Accountant-General’s latest circular reinforces that policy direction by making verified performance records, not just years of service or promotion examinations, a critical determinant of career progression to the directorate cadre.
The move is expected to strengthen transparency in the promotion process while encouraging civil servants to prioritise productivity, accountability and service delivery as key benchmarks for advancement.
