1. PUBLIC SERVICE RULES (PSR)

The Public Service Rules (PSR) constitute the foundational regulatory instrument governing the conduct, administration, and operational framework of the Nigerian Public Service. As a Federal Government parastatal, NIMC operates under the PSR framework. Under Rule 160103, parastatals must retain and improve existing rules, and in the absence of internal rules, the relevant PSR provisions apply.

1.1 Appointments and Leaving the Service

Types of Appointment

Appointment Type	Description	Duration
Permanent Appointment	Full-time, pensionable position	Until retirement (60 years / 35 years service)
Probationary Appointment	Subject to confirmation	6-24 months
Contract Appointment	Fixed-term engagement	2-5 years, renewable
Temporary Appointment	Short-term or casual	As specified
Secondment	Temporary transfer between agencies	1-3 years

Rules for Appointment on Probation

Under Sections 020301 and 020302 of the PSR:

• GL 01-06: 6 months probation
• GL 07-12: 12 months probation
• GL 13 and above: 18-24 months probation

Judicial Precedent: Where an employer fails to confirm an employee after the probation period, the employment is deemed confirmed by operation of law (Council of Federal Polytechnic, Ede v. Olowoookere).

Acting Appointment

Duration: Maximum 6 months. Eligible for acting allowance (difference between current and acting grade salary).

Promotions

Promotion Type	Basis	Grade Increase
Merit Promotion	Outstanding performance	Up to 2 grade levels
Seniority Promotion	Satisfactory performance + years of service	1 grade level
Conversion Promotion	Junior to senior service	1-2 grade levels

Eligibility: Minimum 2 years (merit) or 3 years (seniority) on current grade; "Commendable" or "Satisfactory" performance rating.

Leaving the Service

Mode	Description	Effect on Benefits
Retirement	Age 60 or 35 years service	Full pension (CPS: 10% employer + 8% employee)
Resignation	Voluntary (proper notice required)	Employee contributions + growth
Termination	Non-disciplinary exit	Benefits preserved
Dismissal	Disciplinary for grave misconduct	Forfeiture of benefits

1.2 Discipline

Categories of Disciplinary Offences

Category	Description	Typical Penalties
General Inefficiency	Persistent poor performance	Termination, demotion, withheld increment
Misconduct	Minor to moderate breaches	Reprimand, fine, suspension, termination
Serious Misconduct	Grave breaches (fraud, theft, data breach)	Dismissal, forfeiture of benefits, prosecution
Conduct Prejudicial to Security	Espionage, sabotage, treason	Immediate dismissal, life imprisonment

Retirement in Public Interest

Used where officer is no longer suitable but no specific disciplinary offence has occurred. Benefits are preserved (unlike dismissal).

Types of Leave Under PSR

Leave Type	Entitlement
Annual Leave	21-30 calendar days per year
Sick Leave	14 days full pay + 14 days half pay
Maternity Leave	4 months full pay
Paternity Leave	14 days full pay
Study Leave	Duration of approved course (with or without pay)
Compassionate Leave	1-2 weeks

2. FINANCIAL REGULATIONS (2009)

The Financial Regulations (2009) govern the management, control, and accounting of public funds. As a Self-Accounting Parastatal, NIMC must comply fully, maintain internal financial controls, and submit to audits by the Auditor-General.

2.1 Advances and Payment Procedure

Advances (FR 1400 Series)

Core Requirements: Written authorization; retirement within specified timeframe; no new advance if previous unretired. Sanctions for non-retirement under FR 3106, 3115, 3129.

Types of Advances

Advance Type	Purpose	Repayment/Retirement
Salary Advance	Temporary relief before salary	Full deduction from next salary
Car/Housing Loan Advance	Purchase of vehicle/house	Monthly deductions over specified period
Contract Advance	Mobilization fee	Retired with certificates of work done
Imprest	Revolving cash for petty expenses	Monthly retirement with receipts
Duty Tour Allowance (DTA)	Official travel expenses	Within 2 weeks of return

Payment Procedure (FR 600-800 Series)

Core Principles: Budgetary authorization; Certificate of Availability; Value for Money; Supporting documentation; Proper authorization.

Supporting Documents Required: For training payments: invitation letter, training report, attendance evidence, certificates, pictures (FR 415, FR 603(i)).

2.2 Self-Accounting Status and Pension

Self-Accounting Status

Definition: Authority to maintain own bank accounts, issue payment vouchers, prepare financial statements, and be audited independently.

Grounds for Withdrawal: Persistent irregularities, failure to retire advances (FR 1404, 1405, 1416, 1419, 1420), audit queries, financial mismanagement.

Contributory Pension Scheme (CPS) – Pension Reform Act 2014

Contribution	Percentage
Employer Contribution	10% of basic salary + housing + transport allowance
Employee Contribution	8% of basic salary + housing + transport allowance
Total Monthly Contribution	18%

Retirement Age: 60 years or 35 years of service (whichever earlier).

Federal Government New Exit Benefit

• RSA balance (lump sum + programmed withdrawal)
• Group Life Insurance (typically 3 years' annual salary)
• Gratuity (for employees under old scheme)
• Ex-gratia (as approved)

3. PUBLIC PROCUREMENT (PUBLIC PROCUREMENT ACT 2007)

The Public Procurement Act No. 14 of 2007 establishes the Bureau of Public Procurement (BPP) as the regulatory authority for federal procurement.

BPP Achievements (2023–2025)

• Cost savings (Jan-Dec 2025): ~₦1.1 trillion
• NOCOPO savings (June 2025): ₦173 billion + $155 million + €1.7 million
• Contractors debarred since 2023: Over 100
• Firms blacklisted (2024 alone): Over 40
• Procurement cycle reduction: 120 days → 45 days (62.5%)

Functions of the Bureau (Section 5, PPA 2007)

• Certify federal procurement prior to contract award
• Maintain national database of contractors
• Publish procurement journal
• Undertake procurement audits (bi-annual reports to National Assembly)
• Debar non-performing or fraudulent contractors
• Maintain single internet portal for government procurement

Powers of the Bureau (Section 6, PPA 2007)

• Issue Certificate of "No Objection" for contract award
• Debar suppliers/contractors contravening the Act
• Nullify procurement proceeding or award contravening the Act
• Recommend suspension or replacement of accounting officers

3.1 Procurement Methods (Goods and Services)

Method	Description	Applicability
Open Competitive Bidding	Public advertisement; open to all	Default method; high value
Selective Tendering	Limited number of prequalified bidders	Specialized requirements
Request for Quotations	Minimum 3 quotations	Low value; standard goods
Single Source	No competition	Emergency; unique supplier; requires justification
Two-Stage Tendering	Technical first, price second	Complex procurements
Competitive Dialogue	Dialogue with pre-selected bidders	Very complex procurements

Revised Monetary Thresholds (May 2025)

• Goods and Services above ₦5 billion: Federal Executive Council approval
• Works (Construction) above ₦10 billion: Federal Executive Council approval
• Below thresholds: Ministerial Tenders Boards (subject to BPP post-review)

Nigeria First Policy (Local Content Preference)

Mandates MDAs to prefer Nigerian-made goods and services. Achievement: 45% local content secured in procurement.

4. CODE OF CONDUCT

The Code of Conduct Bureau (CCB) is established under the Constitution of Nigeria 1999, Fifth Schedule, Part I. Slogan under current leadership: "Declare or Forfeit".

Functions of the CCB

• Receive and collect asset declarations from public officers
• Verify accuracy and completeness of declarations
• Investigate breaches of the Code of Conduct
• Refer cases to the Code of Conduct Tribunal (CCT)

CCB Achievements (2024–2025)

• Financial Investigation and Fraud Analysis Unit (FIFAU) established
• Over 500 asset declaration forms reviewed
• Verification completed: 9 ministers, 43 permanent secretaries, 40 federal directors
• Digitised Asset Declaration System launched (saved millions in printing costs)
• 199 CCB personnel trained in investigation and forensic analysis

4.1 Asset Declaration Form (CCB Form 1)

Legal Basis: Section 15, Fifth Schedule, Part I, Constitution of Nigeria 1999 (as amended).

Who Must Declare

• Elected officials (President, Governors, Legislators)
• Appointed officials (Ministers, Commissioners, Special Advisers)
• Permanent Secretaries and Directors
• All other categories of public officers
• Recruited and contracted public officers

Spousal and Children's Assets: Declarants must list assets and liabilities of non-public officer spouses and minor children under 18.

Types of Declaration and Deadlines

Declaration Type	Timing	Deadline
Initial Declaration	Upon assuming office	Within 30 days
Periodic Declaration	During tenure	Every 4 years
Exit Declaration	Upon leaving office	Within 30 days

Required Information on CCB Form 1

• Real Estate (location, size, acquisition date, cost)
• Vehicles and Assets (make, model, year, value)
• Bank Accounts and Investments
• Liabilities (debts, loans, mortgages)
• Business Interests
• Income Sources
• Gifts and Benefits

Consequences of Non-Compliance or False Declaration

• Rejection of form
• Investigation by CCB
• Referral to Code of Conduct Tribunal
• Vacation of office, disqualification from public office, or asset forfeiture

Digitised Asset Declaration System

Public officers can access CCB Form 1 online at https://ccb.gov.ng. The digitised system has saved millions of naira previously spent on printing manual forms.

Code of Conduct Tribunal (CCT)

Adjudicates cases referred by the CCB. Powers include: vacation of office, disqualification, and asset forfeiture.

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Summary Table: Key Provisions for NIMC Staff

Subject	Relevant Law/Rule	Key Provision
Probation Period	PSR 020301-020302	6-24 months depending on grade level
Retirement Age	PSR 03810	60 years or 35 years service
Advance Retirement	FR 1404, 1405, 1416, 1419, 1420	Prompt retirement required; no new advance if previous unretired
Self-Accounting Status	FR 500 series	Authority to manage own finances; withdrawable for non-compliance
Pension Contribution	Pension Reform Act 2014	10% employer + 8% employee = 18% monthly
No Objection Certificate	PPA 2007, Section 6	Required for contract awards above thresholds
Nigeria First Policy	BPP Policy (2025)	45% local content preference
Asset Declaration	Constitution Fifth Schedule	Within 30 days of assuming office; every 4 years
False Declaration Penalty	Constitution / CCT	Vacation of office, disqualification, asset forfeiture

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END OF PART II – ABRIDGED STUDY MATERIAL