Budget Office Defends Repeal, Re-enactment of Budgets amid Criticism

The Budget Office of the Federation (BOF) has dismissed public criticism of the repeal and re-enactment of the 2024 and 2025 Appropriation Acts.

In a statement on Wednesday, BOF Director-General Tanimu Yakubu said the actions did not constitute a constitutional breach, fiscal illegality, or a denial of access to budget documents.

Yakubu emphasised that while public interest in fiscal governance is legitimate, Nigeria’s budget discourse must be guided by the Constitution, relevant fiscal laws, and established legislative practices.

He added that the country’s public finance system is anchored in the rule of law, institutional responsibility, and the constitutional balance between the Executive and the Legislature.

Yakubu stressed that when macroeconomic conditions and implementation realities necessitate adjustments, the appropriate response is lawful legislative action, not informal fiscal practices.

“The repeal and re-enactment process, having proceeded through the National Assembly and presidential assent, remains a constitutional and legislative instrument for budgetary oversight and alignment.

“BOF remains committed to fiscal discipline, transparency, and constructive engagement with all stakeholders in the national interest,” Yakubu stated.

Pinnacle Daily reports that some leading Non-Government Organisations (NGOs) have condemned what they termed “fiscal rascality” by the President Bola Tinubu administration, calling for transparency in government expenditure.

The NGOs are the Centre for Social Justice (CSJ), Africa Network for Environment and Economic Justice (ANEEJ), Civil Society Legislative Advocacy Centre (CISLAC), PLSI, BudgIT and PRIMORG.

In a joint statement on Tuesday, the NGOs stated, “We, the undersigned civil society organisations, express grave concern over the recent constitutional breaches in the repeal and re-enactment of the 2024 and 2025 Appropriation Acts carried out by a collaboration of President Bola Ahmed Tinubu and the National Assembly (NASS).

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“We are also concerned about the opacity, lack of transparency and popular participation in the federal budgeting process, to the extent that 18 days after the presentation of the federal executive budget, the Budget Office of the Federation (BOF) and the NASS have failed, refused and neglected to upload the same to their websites.

“Furthermore, the 2024 and 2025 Appropriation Acts (Repeal and Re-enactment) bills, which have been approved by NASS, are not available to Nigerians on any electronic portal, and there was no opportunity for popular participation in the consideration and re-enactment of these Acts.”

Faulting the claims, Yakubu offered clarifications to correct what he described as key misconceptions, outlined the governing legal framework, and reaffirmed the Budget Office’s commitment to transparency and responsible public finance management.

Constitutional and legislative basis

He cited Sections 80–84 of the Constitution as providing a structured framework for public expenditure.

He stressed that the Constitution does not bar the National Assembly from repealing and re-enacting an Appropriation Act when fiscal circumstances, implementation realities, or the need to reconcile fiscal instruments make such legislative action necessary in the public interest.

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“Where the National Assembly passes a repeal and re-enactment bill and the President assents, the resulting Act becomes valid law. It is therefore incorrect to describe a duly enacted repeal and re-enactment as a ‘constitutional impossibility,” Yakubu said.

Budget lifespan and legislative extensions

Yakubu noted that Appropriation Acts are typically designed to operate within a fiscal year, and that the Constitution does not impose an immutable expiry rule preventing legislative extensions to ensure orderly completion of obligations, settlement of certified claims, and alignment of overlapping fiscal instruments.

He added that when the National Assembly, in exercising its legislative powers, extends the operational period of an Appropriation Act, such an extension reflects legitimate legislative authority, not illegality.

Allegation of expenditure without appropriation

According to Yakubu, claims that expenditure occurred “without appropriation” conflate distinct concepts in public finance, including contractual obligations, cash releases, statutory transfers, debt service, and project commitments that may span multiple fiscal periods.

“The legal test is whether expenditure is supported by lawful appropriation or other constitutional/statutory charge, and whether any required legislative oversight is sought through recognised instruments (supplementary appropriation, virement where permitted, or repeal and re-enactment).

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“The repeal and re-enactment process serves, among other things, to consolidate and regularise fiscal authority through an Act of the National Assembly, thereby reinforcing—not undermining—constitutional control of public funds,” Yakubu said.

Fiscal responsibility act and transparency obligations

Citing Section 48(1) of the Fiscal Responsibility Act, Yakubu affirmed that the provision mandates transparency, timely disclosure, and wide publication of fiscal transactions and decisions.

He added, however, that transparency requirements must be balanced with the need to maintain document integrity, respect legislative authentication processes, and avoid circulating conflicting drafts while harmonisation and enrolment are in progress.

Popular participation and legislative procedure

He noted that Nigeria operates a representative constitutional democracy, emphasising that legislative consideration of appropriation—through committee work and plenary proceedings—is a constitutionally recognised process for translating public interest into law via elected representatives.

Yakubu added that the budget office supports structured public engagement through budget literacy initiatives and stakeholder consultations, in line with legal provisions and sound governance practices.

Commitments and immediate administrative actions

He said without undermining the constitutional validity of the repeal and re-enactment process, the BOF acknowledged the importance of public access to fiscal documents and pledged to continue enhancing publication, communication, and citizen-focused budget transparency.

Other acknowledgements include that:

• BOF will maintain strict adherence to expenditure controls consistent with constitutional requirements and applicable fiscal regulations.
• BOF will work with relevant institutions to ensure that authenticated budget documents and enrolled Acts are made accessible through official channels as soon as they are finalised for publication.
• BOF will continue to support citizen-friendly budget communication products to improve public understanding of fiscal policy choices.