The Budget Office of the Federation (BOF) has dismissed allegations of constitutional violations, fiscal illegality, and lack of transparency surrounding the repeal and re-enactment of the 2024 and 2025 Appropriation Acts, insisting that the process followed due constitutional and legislative procedures.
In a detailed statement issued on Wednesday, the Director-General of the Budget Office of the Federation, Tanimu Yakubu, said while public scrutiny of fiscal governance is legitimate and welcome, debates on Nigeria’s budgetary process must be guided by the provisions of the Constitution, relevant fiscal laws, and established legislative practice.
According to Yakubu, Sections 80 to 84 of the 1999 Constitution (as amended) clearly outline the process for public expenditure, which includes the preparation of estimates by the Executive, approval by the National Assembly through an Appropriation Act, and implementation strictly within the authority granted by law.
He stressed that the Constitution does not prohibit the National Assembly from repealing and re-enacting an Appropriation Act where fiscal realities, implementation challenges, or the need to reconcile fiscal instruments make such action necessary in the public interest.
“It is therefore incorrect to describe a duly enacted repeal and re-enactment, passed by the National Assembly and assented to by the President, as a constitutional impossibility,” the statement said.
Addressing concerns about the lifespan of appropriation laws, the BOF noted that while budgets are typically framed within a fiscal year, the Constitution does not impose an absolute expiry rule that prevents legislative extensions to allow for the orderly completion of obligations, settlement of certified claims, or alignment of overlapping fiscal instruments.
On allegations of expenditure without appropriation, the Office clarified that such claims often conflate different aspects of public finance administration, including contractual obligations, statutory transfers, debt servicing, and project commitments that may span multiple fiscal periods.
It explained that the key legal test is whether expenditure is backed by lawful appropriation or other constitutional or statutory authority, and whether appropriate legislative oversight mechanisms, such as supplementary appropriations or repeal and re-enactment, are followed.
The DG BOF further described the repeal and re-enactment process as a mechanism that consolidates and regularises fiscal authority, thereby strengthening, rather than weakening, constitutional control over public funds.
On transparency, the Office reaffirmed its obligations under Section 48(1) of the Fiscal Responsibility Act, which mandates timely disclosure and wide publication of fiscal transactions.
However, it noted that transparency must be balanced with document authentication processes to avoid the circulation of conflicting or unauthenticated drafts.
He also emphasised that Nigeria operates a representative democracy, where legislative consideration of appropriation through committees and plenary sessions remains a constitutionally recognised means of translating public interest into law.
Reaffirming its commitment to openness, the Office announced plans to further strengthen access to fiscal documents and citizen-friendly budget communication.
It said it would work with relevant institutions to ensure that authenticated budget documents and enrolled Acts are made publicly available through official channels as soon as they are finalized.
Yakubu maintained that Nigeria’s public finance system is grounded in the rule of law and institutional responsibility, noting that where economic conditions require adjustments, lawful legislative action remains the appropriate response.
