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To ensure uniformity and ease of processing, the administration also provided a standard template for the exercise and instructed all units to adhere strictly to it when preparing their returns.
KaNo—
The Code of Conduct Bureau has directed the Office of the Accountant-General of the Federation to facilitate a fresh assets and liabilities declaration exercise by providing an updated nominal roll of its personnel, a development that places workers of the agency under a new compliance requirement.
The directive was conveyed through an internal circular issued by the Director of Administration at the OAGF, A.T. Mohammed, dated August 28, 2026.
The circular, referenced TRO.131/T, was addressed to directors at the Treasury House headquarters and the Federal Treasury Academy in Orozo, as well as heads of units and zonal coordinators across Federal Pay Offices nationwide.
According to the circular, the move followed a separate communication from the Code of Conduct Bureau dated August 26, 2026, in which the bureau requested the submission of an updated staff nominal roll to enable it carry out the assets and liabilities declaration exercise among relevant officials.
“I am directed to inform you that the Code of Conduct Bureau (CCB), vide Circular Ref.: CCB/HQ/A&LAD/OAGF/108/G/III/348 dated 26th August, 2026, has requested the submission of an updated Staff Nominal Roll to facilitate the Assets and Liabilities Declaration exercise,” the circular read.
In response, the OAGF directed all affected departments and offices to urgently compile and submit comprehensive personnel records to the office of the Director of Administration.
CCB Fixes Deadline For Compliance
The deadline for compliance was fixed for Tuesday, September 2, 2026, giving officials only a few working days to collate and transmit the required information.
The circular specified that submissions must be made in both hard and electronic formats.
Hard copies are to be delivered to the Director of Administration’s office, while soft copies in Excel format are to be sent via an official email channel provided by the OAGF.
To ensure uniformity and ease of processing, the administration also provided a standard template for the exercise and instructed all units to adhere strictly to it when preparing their returns.
“The required template for the submission is as attached. All returns should be forwarded to the office of the Director (Administration) on or before Tuesday, 2nd September, 2026,” the circular stated.
Emphasising the urgency of the request, the directive added, “Please, treat as urgent and ensure strict compliance.”
A nominal roll is an official record that captures details of employees within an organisation, including names, positions, deployment, and other personnel data required for administrative and operational purposes.
Directive Not Linked To Investigation
Although the directive has triggered a fresh compliance exercise within the OAGF, there is no indication that the move is linked to any ongoing investigation or alleged misconduct by the agency’s staff.
Rather, the circular explicitly connects the request to the facilitation of a routine assets and liabilities declaration process in line with statutory requirements.
Asset declaration is a key component of Nigeria’s governance framework, designed to promote transparency, accountability, and ethical conduct among public officials.
Under the Constitution, certain categories of public officers are required to periodically declare their assets and liabilities to the Code of Conduct Bureau.
The bureau is empowered to receive, examine, and verify such declarations, and to take appropriate action where discrepancies or breaches of the Code of Conduct are identified.
The process is also intended to help detect conflicts of interest and unexplained wealth among public servants.
The latest directive is particularly significant given the strategic role of the Office of the Accountant-General of the Federation in Nigeria’s public financial management system.
The OAGF is responsible for overseeing federal treasury operations, maintaining government accounts, and producing financial reports, among other critical functions tied to the management of public resources.
Personnel Records To Be Updated
As a result, ensuring that its personnel records are accurate and up to date is considered essential not only for administrative efficiency but also for compliance with regulatory and constitutional obligations.
The scope of the directive covers a wide range of OAGF personnel, including staff at the central headquarters, the Federal Treasury Academy in Orozo, and officials stationed in Federal Pay Offices across the country.
The inclusion of zonal coordinators and field offices indicates that the exercise extends beyond Abuja and encompasses the agency’s nationwide structure.
The requirement for electronic submission in Excel format suggests that the data will be processed in a standardised manner, allowing for easier consolidation, analysis, and integration into the Code of Conduct Bureau’s systems.
At the same time, the insistence on hard-copy submissions reflects the continued importance of physical documentation in official record-keeping.
The tight timeline attached to the directive underscores the urgency of the bureau’s request.
With only a few days between the issuance of the OAGF circular and the submission deadline, affected offices are expected to act swiftly to gather accurate data, complete the required template, and submit their returns.
The development also highlights the broader importance of maintaining up-to-date personnel records within government institutions.
Nominal rolls are routinely updated to reflect changes such as new appointments, promotions, transfers, retirements, and resignations.
For the OAGF, the directive places immediate administrative responsibility on directors, unit heads, and field officers to ensure that the information submitted is complete, accurate, and timely.
Any gaps or inconsistencies in the data could complicate the asset declaration process or delay compliance efforts.
Beyond the immediate exercise, the move reinforces the expectation that public institutions must operate systems that support accountability and transparency.
In agencies like the OAGF, which play a central role in managing government finances, such expectations are even more pronounced.
The Accountant-General of the Federation remains a key figure in Nigeria’s fiscal architecture, overseeing a network of treasury offices and financial management structures that underpin federal operations.
Ensuring compliance with asset declaration requirements is therefore seen as part of a broader effort to strengthen integrity within the public service.
