The Budget Office of the Federation (BOF) has addressed recent public commentary on the repeal and re-enactment of the 2024 and 2025 Appropriation Acts amid claims of constitutional breaches, fiscal illegality, and denied access to budget documents are unfounded.
A statement issued on Tuesday night by the Director-General of Budget Office, Tanimu Yakubu, explained that Nigeria’s budget processes are governed by the Constitution, fiscal laws, and legislative practice.
He clarified key misconceptions and reaffirmed its commitment to transparency.
On constitutional and legislative foundation, he stated that Sections 80–84 of the Constitution outline the process, stressing that the President lays estimates before the National Assembly, which authorizes expenditure via an Appropriation Act, and the
He further stayed that the Executive implements within that authority, adding that nothing in the Constitution bars the National Assembly from repealing and re-enacting an Appropriation Act when fiscal needs demand it in the public interest.
He explained that once passed by the National Assembly and assented to by the President, the new Act is valid law—not a “constitutional impossibility.
“He said budget lifespan and extensions Appropriation Acts typically align with fiscal years, but the Constitution allows legislative extensions for completing obligations, settling claims, and aligning fiscal tools.
Such extensions, he explained reflect legitimate legislative authority, not illegality.
He said that there would be no expenditure Without appropriation, noting that claims of spending “without appropriation” ignore public finance realities like straddling contracts, statutory transfers, debt service, and project commitments.
According to him, expenditures must align with lawful appropriations or statutory charges, with oversight via supplementary budgets, virements, or repeal/re-enactment.This process consolidates fiscal authority through law, strengthening constitutional controls.
Commenting on fiscal responsibility and transparency,he stated Section 48(1) of the Fiscal Responsibility Act mandates timely disclosure of fiscal decisions—obligations BOF upholds such as transparency balances document integrity, legislative authentication, and avoiding conflicting drafts during finalization.
He said in a public participation in a representative democracy, legislative processes, including committee and plenary reviews, embody public interest through elected representatives.
He said BOF supports budget literacy and stakeholder consultations within legal and practical bounds, adding that it’s commitments and next steps.
Continuing, he said BOF prioritizes public access to fiscal documents strict adherence to constitutional expenditure controls and regulations.collaboration with institutions to publish authenticated budgets and Acts via official channels upon finalization.Ongoing citizen-friendly tools to demystify fiscal policy.
He said Nigeria’s public finance system thrives on rule of law and inter-branch balance.
Legislative adjustments to macroeconomic realities are constitutional tools—not shortcuts.
He noted that with National Assembly passage and presidential assent, this repeal and re-enactment ensures budgetary alignment and oversight.
He said BOF remains dedicated to fiscal discipline, transparency, and stakeholder dialogue in the national interest.
