The Budget Office of the Federation (BOF) has refuted claims that the repeal and re-enactment of the 2024 and 2025 Appropriation Acts violated the Constitution or amounted to fiscal illegality, insisting that the process is firmly grounded in Nigeria’s constitutional and legislative framework.
In a press statement issued on Friday, BOF responded to recent public commentary questioning the legality of the budget process and alleging denial of access to budget documents. The office acknowledged public interest in fiscal governance but stressed that such discussions must be guided by constitutional provisions and established legislative practice.
According to BOF, Sections 80 to 84 of the 1999 Constitution clearly outline the process for public expenditure, from presidential presentation of estimates to National Assembly approval and executive implementation. It emphasized that nothing in the Constitution prohibits the repeal and re-enactment of an Appropriation Act when changing fiscal realities make such action necessary.
The statement clarified that once the National Assembly passes a repeal and re-enactment bill and the President assents to it, the resulting law is valid and enforceable.
Addressing concerns about the lifespan of appropriation acts, BOF noted that while budgets are usually tied to fiscal years, the Constitution allows legislative extensions to enable the orderly completion of obligations and alignment of fiscal instruments.
On allegations of expenditure without appropriation, the office explained that such claims often confuse contractual commitments, statutory transfers, and cash releases that may span multiple fiscal periods. It stressed that the repeal and re-enactment process actually strengthens constitutional control over public funds by consolidating fiscal authority through legislation.
BOF also reaffirmed its commitment to transparency under the Fiscal Responsibility Act, stating that while timely disclosure of fiscal documents is mandatory, care must be taken to ensure document integrity and avoid the circulation of unauthenticated drafts during legislative harmonisation.
Speaking on public participation, the office highlighted that Nigeria’s representative democracy empowers elected lawmakers to articulate public interest through committee work and plenary debates, while also pledging continued support for budget literacy and stakeholder engagement initiatives.
The Director-General of BOF, Tanimu Yakubu, assured Nigerians of the office’s continued commitment to fiscal discipline and transparency.
In his words:
“Where macroeconomic conditions and implementation realities require legislative adjustment, the proper response is lawful legislative action—not informal fiscal practice. The repeal and re-enactment process, having passed through the National Assembly and received presidential assent, remains a constitutional instrument for budgetary oversight and alignment.”
He added that BOF would continue to ensure that authenticated budget documents are made available through official channels as soon as they are finalised, while maintaining strict expenditure controls in line with the law.
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