The Nigerian Government has put new limits on reimbursable imprest and tightening oversight of public funds.
This is in a bid to strengthen financial discipline across Ministries, Departments and Agencies by placing
The new directives are 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, and signed by the Accountant-General of the Federation, Shamseldeen Ogunjimi, authorises accounting officers across the three arms of government to approve funds to eligible imprest holders while setting clear spending thresholds and compliance requirements.
According to the circular, ministers will be entitled to a maximum reimbursable imprest of N700,000, while permanent secretaries and directors-general will be limited to N500,000. Directors and heads of departments will be entitled to N300,000, while heads of formations in states and other authorised imprest holders will have a ceiling of N100,000.
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The Office of the Accountant-General said the move was in line with the provisions of Financial Regulation 1003 and forms part of efforts to ensure accountability and prudent management of public resources.
The circular stated, “All Accounting Officers in the three arms of government, including Ministries, Extra-Ministerial Offices and Agencies, are hereby authorised to approve funds to eligible imprest holders.”
However, it added that “the limit of reimbursable imprest shall be” N700,000 for ministers, N500,000 for permanent secretaries and directors-general, N300,000 for directors and heads of departments, and N100,000 for heads of formations and other authorised holders.
In another significant directive, the government restricted the frequency of imprest reimbursements.
“The frequency of reimbursement of any standing imprest shall normally be once in a quarter and shall not exceed twice in a quarter where the need arises,” the circular stated.
