The Budget Office of the Federation (BOF) has addressed ongoing public debate surrounding the repeal and re-enactment of the 2024 and 2025 Appropriation Acts, clarifying that the process was carried out in line with constitutional provisions, existing fiscal laws, and established legislative practice.
In a statement issued in Abuja on Wednesday by the Director-General, Tanimu Yakubu, the BOF said recent claims alleging constitutional breaches, fiscal illegality, and denial of access to budget documents were based on misunderstandings of Nigeria’s public finance framework. The office noted that while public interest in fiscal governance is legitimate, discussions must be guided by the Constitution and applicable laws.
According to the BOF, Sections 80–84 of the Constitution clearly define the process for public expenditure, beginning with the preparation and presentation of budget estimates by the President, followed by legislative consideration and approval by the National Assembly, and implementation by the Executive strictly within the authority granted by law.
The BOF explained that the Constitution does not prohibit the National Assembly from repealing and re-enacting an Appropriation Act where fiscal conditions, implementation realities, or the need to reconcile fiscal instruments make such action necessary in the public interest. It stressed that once a repeal and re-enactment bill is passed by the legislature and assented to by the President, it becomes valid law.
“It is therefore incorrect to describe a duly enacted repeal and re-enactment as unconstitutional,” the statement said.
On concerns about the lifespan of budget laws, the BOF noted that although Appropriation Acts are commonly structured around a fiscal year, the Constitution does not impose a rigid expiry rule. Legislative extensions, it said, may be required to allow for the orderly completion of obligations, settlement of certified claims, and alignment of overlapping fiscal instruments.
The BOF also addressed allegations of expenditure without appropriation, describing such claims as a conflation of different aspects of public finance administration. It explained that contractual obligations, statutory transfers, debt servicing, and multi-year project commitments often span fiscal periods and are governed by established legal and oversight mechanisms.
According to the office, the repeal and re-enactment process serves to consolidate and regularise fiscal authority through an Act of the National Assembly, thereby reinforcing constitutional oversight of public funds rather than undermining it.
On transparency, the BOF reaffirmed its obligations under the Fiscal Responsibility Act, which requires timely disclosure and wide publication of fiscal decisions. However, it noted that transparency must be balanced with document integrity and proper legislative authentication to avoid the circulation of conflicting or unauthorised drafts while budget documents are being harmonised and formally enrolled.
The office further stated that Nigeria operates a representative constitutional democracy, where legislative scrutiny of appropriation through committee processes and plenary debates remains the primary channel for reflecting public interest in fiscal decision-making. It added that structured public engagement is supported through budget literacy initiatives and stakeholder consultations, consistent with the law.
As part of its administrative commitments, the BOF said it would continue to enforce strict expenditure controls, work with relevant institutions to ensure that authenticated budget documents and enrolled Acts are made available through official channels once finalised, and expand citizen-focused budget communication materials.
The BOF concluded that where economic conditions and implementation realities require adjustments, lawful legislative action remains the appropriate response. It maintained that the repeal and re-enactment of the 2024 and 2025 Appropriation Acts, having passed through the National Assembly and received presidential assent, remain constitutionally valid.
The office reiterated its commitment to fiscal discipline, transparency, and constructive engagement with stakeholders in the national interest.
