By ebosele@hotmail.com. –
The Budget Office of the Federation (BOF) has dismissed claims that the repeal and re-enactment of the 2024 and 2025 Appropriation Acts amounted to a constitutional breach or fiscal illegality, insisting that the process is firmly grounded in Nigeria’s Constitution and established legislative practice.
In a statement issued by the Director-General of the Budget Office, Mr Tanimu Yakubu, the BOF said recent public commentary questioning the legality of the process and alleging lack of access to budget documents was based on misconceptions. While acknowledging that public interest in fiscal governance is legitimate, the office stressed that budget discourse must be anchored in constitutional provisions and applicable fiscal laws.
According to the BOF, Sections 80 to 84 of the Constitution clearly outline the framework for public expenditure, under which the President prepares and presents estimates to the National Assembly, the legislature authorises spending through an Appropriation Act, and the Executive implements expenditure strictly within the authority granted by law.
The office clarified that the Constitution does not prohibit the National Assembly from repealing and re-enacting an Appropriation Act when fiscal realities or implementation challenges make such action necessary in the public interest. It noted that once the National Assembly passes such a bill and it receives presidential assent, the resulting Act becomes valid law and cannot be described as unconstitutional.
On the lifespan of Appropriation Acts, the BOF explained that although budgets are usually framed within a fiscal year, the Constitution does not impose an absolute expiry rule that prevents legislative extensions for the orderly completion of obligations, settlement of certified claims, or alignment of overlapping fiscal instruments. Any extension approved by the National Assembly, it said, represents a legitimate exercise of legislative authority.
Addressing allegations of expenditure without appropriation, the BOF said 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 emphasised that the key legal test is whether expenditure is supported by lawful appropriation or constitutional and statutory charges, with appropriate legislative oversight through recognised instruments such as supplementary appropriations, virement, or repeal and re-enactment.
The office added that the repeal and re-enactment process actually strengthens constitutional control over public funds by consolidating and regularising fiscal authority through an Act of the National Assembly.
On transparency, the BOF reaffirmed its obligations under Section 48(1) of the Fiscal Responsibility Act, which requires timely disclosure and wide publication of fiscal transactions. However, it noted that transparency must be balanced with document integrity and legislative authentication processes to avoid the circulation of conflicting drafts during harmonisation and enrolment.
The BOF also defended Nigeria’s representative democratic process, stating that legislative consideration of appropriation through committees and plenary sessions remains a constitutionally recognised avenue for incorporating public interest. It pledged continued support for structured public engagement through budget literacy initiatives and stakeholder consultations.
As part of its commitments, the BOF said it would maintain strict expenditure controls in line with constitutional and fiscal regulations, work with relevant institutions to ensure authenticated budget documents are made accessible through official channels once finalised, and continue producing citizen-friendly budget communication materials.
In conclusion, the BOF stressed that Nigeria’s public finance system is rooted in the rule of law and the constitutional balance between the Executive and Legislature. It maintained that where economic conditions and implementation realities require adjustments, lawful legislative action—such as repeal and re-enactment—remains the appropriate and constitutional response.
The statement was signed by Mr Tanimu Yakubu, Director-General of the Budget Office of the Federation.
