January 07, (THEWILL) — The Budget Office of the Federation (BOF) has declared that the repeal and re-enactment of the 2024 and 2025 Appropriation Acts did not violate the Constitution, dismissing claims of fiscal illegality and lack of transparency surrounding the process.
In a statement issued on Wednesday, the Director-General of the Budget Office, Tanimu Yakubu, said recent public commentary on the matter, though legitimate, must be guided by the provisions of the Constitution, relevant fiscal legislation, and long-established legislative practice.
According to the BOF, Sections 80 to 84 of the 1999 Constitution (as amended) provide a clear framework for public expenditure, empowering the President to present estimates to the National Assembly, authorising lawmakers to approve spending through an Appropriation Act, and mandating the Executive to implement expenditure strictly within the authority granted by law.
The Office explained that the Constitution does not prohibit the National Assembly from repealing and re-enacting an Appropriation Act where fiscal circumstances, implementation challenges, or the need to reconcile fiscal instruments make such action necessary in the public interest.
“Once a repeal and re-enactment bill is duly passed by the National Assembly and assented to by the President, it becomes valid law. Describing such an action as a constitutional impossibility is therefore incorrect,” the statement said.
Addressing concerns about the lifespan of appropriation laws, the BOF noted that while budgets are commonly framed around 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 Budget Office clarified that such claims often arise from a misunderstanding of public finance administration, stressing that contractual obligations, statutory transfers, debt servicing, and project commitments may legitimately span fiscal periods.
It added that the repeal and re-enactment process helps to consolidate and regularise fiscal authority through an Act of the National Assembly, thereby reinforcing constitutional oversight of public funds rather than undermining it.
The BOF also reaffirmed its commitment to transparency under the Fiscal Responsibility Act, stating that while timely disclosure of fiscal information remains a priority, due regard must be given to legislative authentication processes to avoid the circulation of conflicting or unauthorised budget documents. While emphasising that Nigeria operates a representative constitutional democracy where budgetary decisions are handled through elected representatives, the Office said it would continue to support structured public engagement, budget literacy initiatives, and citizen-friendly fiscal communication.
As part of immediate steps, the BOF pledged to work with relevant institutions to ensure that authenticated budget documents and enrolled Acts are made accessible through official channels once finalised.
It emphasised that Nigeria’s public finance system is anchored on the rule of law and institutional responsibility, assuring Nigerians of its continued commitment to fiscal discipline, transparency, and constructive engagement in the national interest.
Felix Ifijeh is a journalist with years of professional reporting experience. Known for his keen news sense, compelling storytelling and commitment to accurate, impactful reporting, he has built a reputation for turning leads into clear, engaging, and well-structured reports that resonate with readers. His work reflects deep newsroom experience and a commitment to accurate, impactful journalism.
