The Budget Office of the Federation (BOF) has dismissed claims that the repeal and re-enactment of the 2024 and 2025 Appropriation Acts violated the Constitution, describing such allegations as based on misconceptions about Nigeria’s fiscal and legislative framework.
In a press statement signed by the Director-General of the Budget Office, Tanimu Yakubu, the agency said recent public commentary questioning the legality, transparency, and fiscal propriety of the process failed to reflect constitutional provisions, applicable fiscal laws, and established legislative practice.
According to the BOF, Sections 80–84 of the Constitution clearly outline the process for public expenditure, from presidential submission of estimates to legislative authorisation and executive implementation. The office stressed that nothing in the Constitution prohibits the National Assembly from repealing and re-enacting an Appropriation Act when fiscal conditions, implementation realities, or the need to reconcile fiscal instruments make such action necessary.
It added that once a repeal and re-enactment bill is passed by the National Assembly and assented to by the President, it becomes valid law and cannot be described as a “constitutional impossibility.”
Addressing concerns over the lifespan of budgets, the BOF noted that while appropriation laws are typically 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 measures.
The Budget Office also rejected allegations of “expenditure without appropriation,” explaining that critics were conflating different public finance concepts such as contractual commitments, cash releases, statutory transfers, and debt service, many of which may span fiscal periods. It emphasised that the key legal test is whether spending is supported by lawful appropriation or other constitutional or statutory authority.
On transparency, the BOF reaffirmed its obligations under the Fiscal Responsibility Act to ensure timely disclosure and wide publication of fiscal information. However, it cautioned that documents must go through proper legislative authentication and enrolment processes to avoid the circulation of conflicting or unauthorised drafts.
While defending the constitutional validity of the repeal and re-enactment process, the BOF pledged to strengthen public access to budget documents, improve citizen-friendly budget communication, and ensure that authenticated Acts are made available through official channels as soon as they are finalised.
The Budget Office noted that Nigeria’s public finance system is anchored on the rule of law and institutional balance between the Executive and Legislature, adding that lawful legislative action—rather than informal fiscal practices—remains the appropriate response to changing macroeconomic and implementation realities.