Workers in the Office of the Accountant-General of the Federation are preparing for a fresh assets and liabilities declaration exercise after the Code of Conduct Bureau requested an updated nominal roll of personnel across the office.
The directive is contained in an internal circular issued on 28 August 2026 by the Director of Administration, Office of the Accountant-General of the Federation, A.T. Mohammed. The circular, referenced TRO.131/T, was addressed to directors at the OAGF Treasury House and Federal Treasury Academy, Orozo; heads of units; and zonal coordinators and heads of Federal Pay Offices.
It followed a request from the Code of Conduct Bureau dated 26 August 2026, seeking the updated staff list to facilitate the declaration exercise. Mohammed stated: “I am directed to inform you that the Code of Conduct Bureau, 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.”
Affected offices were directed to compile personnel records and submit returns to the office of the Director of Administration by Tuesday, 2 September 2026. Submissions are required in both hard copy and electronic Excel format, using a prescribed template.
The circular emphasised urgency and strict compliance. A nominal roll is an official record of employees used for administrative and workforce management purposes. In this instance, the updated list is being sought specifically to support the bureau’s declaration process.
The development does not indicate that any OAGF personnel are under investigation for wrongdoing. The circular links the request solely to facilitating the assets and liabilities declaration exercise.
Asset declaration forms a core part of Nigeria’s constitutional framework for promoting ethical conduct, transparency and accountability among public officers. The Code of Conduct Bureau is mandated under the 1999 Constitution (as amended) and the Code of Conduct Bureau and Tribunal Act to administer the Code of Conduct for public officers and to receive declarations of assets and liabilities.
Under the Fifth Schedule to the Constitution, every public officer is required to submit a written declaration of all properties, assets and liabilities, including those of unmarried children under the age of 18. Declarations are ordinarily required within a short period of assuming office, at the end of every four years and at the end of a term of office. False statements in declarations or assets acquired that cannot be fairly attributed to legitimate income, gifts or approved loans may constitute breaches of the Code.
The bureau examines declarations and may take further steps where alleged breaches arise. Its responsibilities include verification, investigation and, where necessary, referral of cases to the Code of Conduct Tribunal. In recent years the CCB has intensified verification of high-risk officials, including ministers, permanent secretaries and heads of agencies, and has advanced the development of an Online Asset and Liabilities Declaration System intended to serve as a central repository for public servants’ declarations.
The Office of the Accountant-General of the Federation occupies a central position in Nigeria’s public financial management system. Its responsibilities include the management of Federal Government accounts, treasury operations, financial reporting and related aspects of public finance administration. Personnel within the office therefore handle functions closely connected to the stewardship of public resources.
The directive covers staff across the Treasury House, the Federal Treasury Academy in Orozo, various units and Federal Pay Offices nationwide. The inclusion of zonal coordinators and heads of Federal Pay Offices means the exercise extends beyond headquarters personnel.
Accurate and current personnel records are essential for any institution-wide compliance exercise. Federal agencies routinely update nominal rolls to reflect appointments, transfers, promotions, retirements and other workforce changes. For an assets and liabilities declaration process, an up-to-date staff list helps the bureau identify the officers required to declare.
The short timeline between the CCB’s 26 August request and the 2 September submission deadline underscores the administrative priority attached to the exercise. Directors, heads of units and Federal Pay Office officials were required to collate complete and current information within a few working days.
The circular does not disclose the number of OAGF personnel expected to be covered, nor does it provide details of individual declarations or indicate that specific officials have been singled out for investigation. The immediate requirement is the submission of the updated nominal roll in the prescribed format.
The memo was signed by A.T. Mohammed for the Accountant-General of the Federation and issued from the Treasury House on Samuel Ladoke Akintola Boulevard. With the deadline set for 2 September 2026, the affected offices were placed on notice that the returns were urgent and that strict compliance was expected as the Code of Conduct Bureau proceeds with the fresh declaration exercise.
The episode illustrates the continuing administrative mechanisms through which constitutional requirements on public officers’ asset declarations are implemented across key federal institutions responsible for managing public finances.