By Ene Rebecca
June 8, 2026
The Federal Government has reduced the amount of reimbursable cash advances, known as imprest, available to ministers and other senior public officials as part of new measures aimed at strengthening financial discipline and improving oversight of public funds across Ministries, Departments and Agencies (MDAs).
The directive is contained in the 2026 Annual General Imprest Warrant signed by the Minister of Finance and Coordinating Minister of the Economy, Taiwo Oyedele, and conveyed through a Federal Treasury Circular issued by the Office of the Accountant-General of the Federation. The circular, dated June 3, 2026, was signed by the Accountant-General of the Federation, Shamseldeen Ogunjimi.
Under the new framework, ministers will be entitled to a maximum reimbursable imprest of N700,000. Permanent secretaries and directors-general will be limited to N500,000, while directors and heads of departments will have a ceiling of N300,000. Heads of smaller units and other approved officers will be eligible for a maximum of N100,000.
According to the government, the revised limits are intended to enhance accountability in the management of public resources and ensure compliance with existing financial regulations governing the use of government funds.
The circular also introduces stricter rules on the replenishment of imprest. It states that reimbursement will ordinarily be made once per quarter and, where necessary, will not exceed two reimbursements within the same quarter.
In addition, accounting officers have been directed to ensure that any local procurement of goods or services exceeding N1 million is processed through formal contract award procedures in accordance with the Public Procurement Act, rather than through cash advances.
To improve transparency, all self-accounting MDAs have been instructed to submit reports to the Office of the Accountant-General within 30 days, detailing the retirement of imprest funds issued in 2025 and identifying approved imprest holders for 2026. The government also directed imprest holders to maintain dedicated bank accounts for official transactions and provide monthly reports on receipts and expenditures.
The Office of the Accountant-General said the Treasury Inspectorate Department would conduct routine inspections during the financial year to monitor compliance. It warned that officials who violate the regulations could face sanctions, including the withdrawal of imprest privileges.
The new measures form part of the Federal Government’s broader effort to tighten expenditure controls and strengthen accountability in the management of public funds across government institutions.
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