By Eshioromeh Sebastian
The Code of Conduct Bureau has directed the Office of the Accountant-General of the Federation to submit an updated staff nominal roll to facilitate a fresh assets and liabilities declaration exercise for personnel across the OAGF.
The directive was contained in an internal circular issued by the Director of Administration, Office of the Accountant-General of the Federation, A.T. Mohammed, dated August 28, 2026. 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 .
The CCB had earlier communicated its request in a circular dated August 26, 2026, seeking the updated staff nominal roll to facilitate the declaration exercise .
In the circular, Mohammed stated: “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 OAGF directed all affected offices to compile their personnel records and submit the returns to the office of the Director of Administration. The deadline for submission is Tuesday, September 2, 2026, giving the affected offices only a few days to collate and transmit the requested information .
The circular directed that the returns must be submitted in both hard and electronic formats. “Hard copy to the office of the undersigned; and (b) Soft copy (in Excel format) via email to: kobisesan@oagf.gov.ng,” the circular stated .
A template has been provided for the exercise, and affected officials are required to use 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 read .
Emphasising the urgency of the directive, the OAGF administration added: “Please, treat as urgent and ensure strict compliance” .
The request places the nominal roll of OAGF personnel at the centre of the CCB’s planned assets and liabilities declaration exercise. A nominal roll is an official record of employees within an organisation and generally contains personnel information required for administrative and workforce management purposes .
The development does not, however, indicate that OAGF workers are under investigation for any wrongdoing. The circular expressly links the request for the staff list to the facilitation of an assets and liabilities declaration exercise .
The move is significant because asset declaration is an important component of Nigeria’s constitutional framework for promoting ethical conduct, transparency and accountability among public officers .
The Code of Conduct Bureau is constitutionally mandated to administer the Code of Conduct for public officers and to receive declarations of assets and liabilities from officers covered by the relevant provisions . The bureau’s responsibilities include examining declarations and taking appropriate steps where there are alleged breaches of the Code of Conduct .
The Office of the Accountant-General of the Federation occupies a strategic position in Nigeria’s public financial management system, with responsibilities connected to Federal Government accounts, treasury operations, financial reporting and other aspects of the management of public finances .
The directive covers personnel across several arms of the OAGF, including the Treasury House and Federal Treasury Academy, Orozo, as well as heads of units and officials heading Federal Pay Offices in different locations . The inclusion of zonal coordinators and heads of Federal Pay Offices means the exercise extends beyond personnel physically working at the OAGF’s headquarters .
The CCB is currently in the process of transitioning from a manual, paper-based system to an online asset declaration system, which is expected to be operational by the first quarter of 2026 . The new digital system is designed to link up with other databases, such as the Bank Verification Number and taxation platforms, to facilitate automatic verification .
The CCB has stated that public officers are required by law to declare their assets periodically, with the responsibility to collect, fill and return the form resting solely with the declarant . Public officers are required to declare their assets on assumption of office, at the end of their term, at intervals of four years for those on continuous employment, and at such other intervals as the bureau may determine .
Failure to declare assets as required under the provisions of the Fifth Schedule of the Federal Constitution shall attract on conviction: removal from office, disqualification from holding any public office, and forfeiture to the state of any property acquired in abuse of office or dishonesty.
The CCB has stated that it is not established to victimise public servants but to enlighten and enforce the Code of Conduct Act . The bureau’s guiding principle is captured in the slogan: “Declare or Forfeit”.
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