Abuja | Wednesday, January 7, 2026
The Budget Office of the Federation (BOF) has addressed growing public commentary surrounding the repeal and re-enactment of Nigeria’s 2024 and 2025 Appropriation Acts, dismissing claims of constitutional violations, fiscal illegality, and lack of budget transparency.
In a detailed press statement issued in Abuja, the BOF clarified that while public scrutiny of government finances is both legitimate and welcome, discussions on Nigeria’s budgeting process must be guided by the Constitution, existing fiscal laws, and established legislative procedures.
Constitutional Backing for Repeal and Re-Enactment
According to the BOF, Sections 80 to 84 of the 1999 Constitution (as amended) clearly outline the process for public expenditure, beginning with the President’s presentation of estimates to the National Assembly, followed by legislative approval through an Appropriation Act, and subsequent execution by the Executive.
The Office emphasized that nothing in the Constitution forbids the National Assembly from repealing and re-enacting an Appropriation Act when fiscal realities, implementation challenges, or the need to reconcile overlapping financial instruments make such action necessary. Once duly passed by the legislature and assented to by the President, a repeal and re-enactment law carries full constitutional validity.
Budget Lifespan and Legislative Authority
The BOF further explained that although Appropriation Acts are typically designed to operate within a fiscal year, the Constitution does not impose an absolute expiration rule. Legislative extensions may lawfully occur to ensure the orderly completion of projects, settlement of certified claims, and alignment of fiscal obligations across budget cycles.
Such extensions, the Office noted, represent the exercise of legislative authority not a breach of the law.
Addressing Claims of Spending Without Appropriation
Responding to allegations of expenditure without appropriation, the BOF clarified that these claims often confuse different aspects of public finance, including contractual commitments, cash releases, statutory transfers, and debt servicing that may span multiple fiscal periods.
The critical legal standard, it stressed, is whether spending is backed by lawful appropriation or constitutional and statutory provisions, with appropriate legislative oversight mechanisms such as supplementary budgets, approved virements, or repeal and re-enactment where necessary.
Fiscal Responsibility and Transparency
Reaffirming its obligations under Section 48(1) of the Fiscal Responsibility Act, the BOF pledged continued transparency and timely disclosure of fiscal information. However, it noted that the release of budget documents must follow proper legislative authentication to prevent the circulation of conflicting or unfinalized drafts.
Public Participation and Democratic Process
The BOF highlighted that Nigeria’s representative democracy entrusts budget consideration to elected lawmakers through committee reviews and plenary debates. While direct public participation is encouraged, it must align with constitutional processes and practical governance structures.
Commitments Going Forward
The Budget Office announced ongoing efforts to strengthen budget transparency and public access to fiscal information. These include strict adherence to expenditure controls, collaboration with relevant institutions to publish authenticated budget documents promptly, and the expansion of citizen-friendly budget communication tools.
ALSO READ: Okey Igwe Resigns from PDP, Exposing Deepening Crisis in Abia Chapter
Conclusion
The BOF concluded that Nigeria’s public finance framework is anchored on the rule of law and a clear constitutional balance between the Executive and the Legislature. Where economic conditions demand budgetary adjustments, lawful legislative action remains the appropriate and constitutional response.
Signed:
Tanimu Yakubu
Director-General, Budget Office of the Federation
Federal Republic of Nigeria