AWC MDA Desk
The Budget Office of the Federation (BOF) has responded to public debate and criticism surrounding the repeal and re-enactment of the 2024 and 2025 Appropriation Acts, insisting that the process is fully constitutional and part of established legislative practice, while reaffirming its commitment to budget transparency and responsible fiscal governance.
The clarification was published on 7 January 2026 in a document titled “On The Repeal and Re-Enactment of The 2024 and 2025 Appropriation Acts and Budget Transparency” by the BOF, the official agency responsible for coordinating Nigeria’s budgeting processes.
In the statement, which was made available to AWC, BOF Director-General Tanimu Yakubu explained that recent public commentary—including concerns about alleged constitutional breaches, fiscal illegality, and restricted access to budget documents—reflects misconceptions about Nigeria’s budgetary framework. He noted that fiscal discourse should be anchored in the 1999 Constitution, relevant fiscal laws, and established legislative procedures.
Under Sections 80–84 of the Constitution, the budget process begins with the President laying expenditure estimates before the National Assembly, which then authorises spending through an Appropriation Act, after which the Executive implements public expenditure. According to the Budget Office, nothing in the Constitution prohibits the legislature from repealing and re-enacting an Appropriation Act when changing fiscal realities or implementation challenges make such action necessary in the public interest.
The Budget Office stressed that once the National Assembly passes a repeal and re-enactment bill and the President gives assent, it becomes valid law, refuting claims that such moves are unconstitutional or illegal. It also clarified that the Constitution does not strictly restrict the lifespan of appropriation laws to a single fiscal year, allowing legislative extensions to support orderly completion of projects, settlement of certified obligations, and alignment of overlapping fiscal instruments.
Addressing worries about alleged “expenditure without appropriation,” BOF said critics have conflated distinct facets of public finance—such as contractual commitments, statutory transfers, debt servicing, and multi-year project obligations—that may historically span budget cycles. The repeal and re-enactment process, the Office maintained, helps regularise fiscal authority and strengthen legislative oversight.
On the issue of transparency, the Budget Office reaffirmed its obligations under the Fiscal Responsibility Act, which mandates timely disclosure and wide publication of fiscal information. It acknowledged that while authenticated budget documents must undergo legislative enrolment before public release, it remains committed to expanding public access to fiscal documents and citizen-friendly budget communication tools.
The BOF also pledged to support budget literacy initiatives and structured stakeholder engagement to improve public understanding of fiscal policy and participation in national budget discussions.
The release of this official clarification comes amid calls by civil society groups for sustained dialogue on budget transparency and constitutional compliance in Nigeria’s budgeting processes.
In summary, the Budget Office’s document asserts that the legal repeal and re-enactment of the 2024 and 2025 Appropriation Acts—having passed through proper legislative and executive channels—remains a lawful and legitimate instrument for aligning public finances with prevailing macroeconomic realities, while reinforcing fiscal discipline, transparency and the rule of law in Nigeria’s public finance management.
