The 2026 Appropriation Bill has earmarked N1.38tn for pensions, gratuities, and retirees’ benefits across Federal Government agencies, security services, parastatals, and universities. Under the allocation, the Office of the Head of Civil Service will receive N94.54bn for civilian pensions, including gratuities, pension running costs, and unfunded liabilities, while civil service pensions alone account for N60.34bn....
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