The Federal Government has introduced new measures aimed at strengthening financial discipline and enhancing accountability across Ministries, Departments and Agencies (MDAs), with fresh limits placed on reimbursable imprest and stricter controls on the management of public funds.
The directives are contained in the 2026 Annual General Imprest Warrant signed by the Minister of Finance and Coordinating Minister of the Economy, Wale Edun, and communicated through a Federal Treasury Circular issued by the Office of the Accountant-General of the Federation.
The circular, dated June 3, 2026, and signed by Shamseldeen Ogunjimi, authorises accounting officers across the executive, legislative and judicial arms of government to approve funds for eligible imprest holders, while introducing clearly defined spending thresholds and compliance requirements.
Under the new framework, ministers will be entitled to a maximum reimbursable imprest of N700,000, while permanent secretaries and directors-general will have a ceiling of N500,000. Directors and heads of departments will be eligible for up to N300,000, while heads of formations in states and other authorised imprest holders will be limited to N100,000.
According to the Office of the Accountant-General, the policy is in line with the provisions of Financial Regulation 1003 and forms part of ongoing efforts to promote transparency, accountability and prudent management of government resources.
The circular stated that all accounting officers in the three arms of government, including Ministries, Extra-Ministerial Offices and Agencies, are authorised to approve funds for qualified imprest holders within the approved limits.
The government said the revised imprest structure is designed to strengthen fiscal responsibility, curb misuse of public funds and ensure that government expenditures are subjected to greater oversight and control.
