The Federal Government has directed all Ministries, Departments and Agencies (MDAs) to upload a minimum of 70% of their 2025 budget details into the 2026 Fiscal Year platform, as part of ongoing reforms to strengthen transparency, digital budgeting, public finance automation and timely implementation of government programmes.
The directive was issued by the Ministry of Budget and Economic Planning following a comprehensive review of the transition process into the government’s new Enterprise Resource Planning (ERP)based fiscal system, which aims to unify budgeting, monitoring, procurement and performance reporting across all MDAs.
Senior officials said the move is crucial to prevent delays in the take-off of the 2026 budget cycle and to ensure full integration of the 2025 spending framework into the upgraded digital platform.
According to government insiders, the Federal Government wants to avoid the historical challenges of:
- late budget submissions,
- fragmented data processing across MDAs,
- duplication of capital projects,
- contract inflation,
- and weak monitoring of revenue-generating agencies.
By directing MDAs to upload 70% of their 2025 budget into the 2026 fiscal system, the government is ensuring that essential programmes, capital projects, revenue benchmarks and expenditure templates are properly captured before January 2026.
This aligns with the administration’s ongoing campaign for full digital public finance management, which includes e-Procurement, the Federal Treasury e-Receipt, and a performance-based budget framework.
In a circular to all Permanent Secretaries and Heads of Agencies, the ministry stressed that non-compliance will result in delays in fund releases, project approvals and review sessions with the Budget Office.
Officials say the 2026 Fiscal Year will operate with new compliance rules:
- Zero-tolerance for incomplete project data in the capital budget.
- Mandatory documentation of procurement plans before capital funds can be released.
- Real-time tracking of MDA spending, performance indicators and deliverables.
- Full integration between the budget portal, GIFMIS, IPPIS and the Treasury Single Account (TSA).
MDAs have also been instructed to designate Budget Desk Officers who will undergo final training on the new system before December 28, 2025.
These reforms reflect the government’s broader plan to curb leakages, enhance revenue reporting, and strengthen accountability a move analysts say is essential at a time Nigeria is adopting stricter fiscal discipline due to debt pressures and revenue shortfalls.
The mandate comes amid wider efforts to stabilise the 2026 fiscal framework.
The Federal Government has projected:
- stronger revenue mobilisation through the new tax-reform programme,
- higher efficiency in capital releases,
- improved monitoring of government spending across sectors.
Stakeholders welcomed the directive but warned that MDAs must take the upload requirement seriously, noting that past delays have disrupted budget cycles and slowed down high-impact projects.
- MDAs have until December 20–30, 2025, depending on their category, to complete the required budget uploads.
- Verification teams from the Budget Office and the Office of the Accountant-General will begin compliance audits in early January 2026.
- The 2026 Appropriation Act will be implemented strictly through the new system, marking the first time Nigeria will operate a fully synchronised digital fiscal cycle.
The government’s directive marks a major shift towards predictable, technology-driven budgeting. If fully implemented, the policy could significantly improve project delivery, financial discipline and transparency across Nigeria’s public sector. However, compliance from MDAs will determine how effectively the reform succeeds as the country enters the 2026 fiscal year.
