The Budget Office of the Federation (BOF) has dismissed claims that the repeal and re-enactment of the 2024 and 2025 Appropriation Acts violated the Constitution, insisting that the process was lawful, transparent, and consistent with established legislative practice.
In a press statement issued on Wednesday, the Director-General of the Budget Office, Mr. Tanimu Yakubu, said recent public commentary alleging constitutional breaches, fiscal illegality, and lack of access to budget documents was based on misconceptions of Nigeria’s public finance framework.
Yakubu explained that Sections 80–84 of the 1999 Constitution provide a clear sequence for public expenditure, empowering the President to present estimates, the National Assembly to authorise spending through appropriation, and the Executive to implement such spending strictly within the authority granted by law.
According to the BOF, the Constitution does not prohibit the repeal and re-enactment of an Appropriation Act where fiscal realities or implementation challenges make such action necessary in the public interest.
“Where the National Assembly passes a repeal and re-enactment bill and the President assents, the resulting Act becomes valid law,” the statement said, stressing that it is incorrect to describe the process as a “constitutional impossibility.”
Addressing concerns over the lifespan of budget laws, the Budget Office noted that while appropriation acts are usually tied to a fiscal year, the Constitution does not forbid legislative extensions to allow for orderly completion of obligations, settlement of certified claims, or harmonisation of overlapping fiscal instruments.
On allegations of expenditure without appropriation, the BOF clarified that critics had conflated different public finance concepts, including contractual commitments, statutory transfers, debt servicing, and project execution that may span multiple fiscal periods.
“Te repeal and re-enactment process consolidates and regularises fiscal authority through an Act of the National Assembly, reinforcing not weakening —constitutional control over public funds,” the statement added.
The agency also reaffirmed its commitment to transparency under Section 48(1) of the Fiscal Responsibility Act, which mandates timely disclosure and publication of fiscal information. However, it cautioned that document release must follow proper legislative authentication to avoid circulating conflicting drafts.
While defending the constitutional validity of the budget process, BOF pledged to improve public access to authenticated budget documents through official channels once enrolment is completed. It also committed to strengthening citizen-friendly budget communication and maintaining strict expenditure controls in line with fiscal regulations.
Yakubu emphasised that Nigeria operates a representative democracy, where budget scrutiny occurs through legislative committees and plenary sessions, while structured public engagement remains essential to improving fiscal literacy.
“The repeal and re-enactment process remains a constitutional and legislative instrument for budgetary oversight and alignment,” the statement concluded, reaffirming BOF’s commitment to fiscal discipline, transparency, and responsible public finance management in the national interest.
