The Budget Office of the Federation (BOF) has defended the repeal and re-enactment of the 2024 and 2025 Appropriation Acts, dismissing claims that the process amounted to a constitutional breach, fiscal illegality, or a denial of public access to budget documents.
In a press statement issued in Abuja on Wednesday, Tanimu Yakubu, Director-General of the Budget Office of the Federation said while public interest in fiscal governance is legitimate, discussions around the federal budget must be guided by the provisions of the Constitution, relevant fiscal laws, and established legislative practice.
Providing clarification, the Budget Office explained that Sections 80 to 84 of the 1999 Constitution (as amended) outline a clear framework for public expenditure, under which the President presents estimates to the National Assembly, lawmakers authorise spending through an Appropriation Act, and the Executive implements expenditure strictly within that legal authority.
According to the BOF, the Constitution does not prohibit the National Assembly from repealing and re-enacting an Appropriation Act where fiscal realities, implementation challenges, or the need to reconcile fiscal instruments make such action necessary in the public interest. It stressed that once a repeal and re-enactment bill is passed by the National Assembly and assented to by the President, it becomes valid law.
“It is therefore incorrect to describe a duly enacted repeal and re-enactment as a constitutional impossibility,” the statement said.
Addressing concerns about the lifespan of budgets, the BOF noted that while Appropriation Acts are usually designed to operate within a fiscal year, the Constitution does not impose an absolute expiry rule that prevents legislative extensions. Such extensions, it explained, may be required to allow for the orderly completion of obligations, settlement of certified claims, and alignment of overlapping fiscal instruments.
On allegations of expenditure without appropriation, the Budget Office said such claims often arise from a misunderstanding of public finance administration. It explained that government spending can involve contractual obligations, statutory transfers, debt servicing, and project commitments that span multiple fiscal periods.
The BOF emphasised that the key legal test is whether expenditure is backed by lawful appropriation or other constitutional or statutory authority, and whether necessary legislative oversight mechanisms—such as supplementary appropriation, permitted virements, or repeal and re-enactment—are followed.
It added that the repeal and re-enactment process helps to consolidate and regularise fiscal authority through an Act of the National Assembly, thereby strengthening constitutional control over public funds rather than weakening it.
The BOF also reiterated that Nigeria operates a representative democracy, where legislative consideration of the budget through committees and plenary sessions is a constitutionally recognised means of reflecting public interest.
