The Budget Office of the Federation (BOF) has rejected claims that the repeal and re-enactment of the 2024 and 2025 Appropriation Acts amount to a constitutional breach, insisting that the process is lawful, established, and grounded in Nigeria’s fiscal and legislative framework.
The clarification was contained in a statement signed by the Director-General of the Budget Office, Tanimu Yakubu, in Abuja on Wednesday.
Responding to mounting public criticism and allegations of fiscal illegality, the BOF said Nigeria’s budgetary process must be understood within the context of constitutional provisions, existing fiscal laws, and legislative practice.
According to the statement, Sections 80 to 84 of the Constitution clearly define the roles of the Executive and the National Assembly in public expenditure, while nothing in the Constitution prohibits the repeal and re-enactment of an Appropriation Act when circumstances require it.
“The Constitution does not prohibit the National Assembly from repealing and re-enacting an Appropriation Act where fiscal circumstances, implementation realities, or reconciliation of fiscal instruments make such action necessary in the public interest,” the BOF stated.
It added that once such a repeal and re-enactment is passed by the National Assembly and assented to by the President, “the resulting Act becomes valid law”, describing claims that the process is unconstitutional as misleading.
Addressing arguments that Appropriation Acts must strictly expire at the end of a fiscal year, the Budget Office said the Constitution does not impose an “immutable expiry rule” that bars legislative extensions aimed at settling obligations or aligning overlapping fiscal instruments.
“Where the National Assembly extends the operational window of an Appropriation Act, such extension is an expression of legislative authority, not an illegality,” the statement read.
The BOF also dismissed allegations that government expenditure occurred without appropriation, noting that critics were conflating distinct public finance concepts such as contractual obligations, statutory transfers, debt service, and multi-year project commitments.
“The repeal and re-enactment process serves to consolidate and regularise fiscal authority through an Act of the National Assembly, thereby reinforcing—not undermining—constitutional control of public funds,” it stated.
On transparency, the Budget Office reaffirmed its obligations under the Fiscal Responsibility Act but cautioned against the premature circulation of unauthenticated budget documents.
“Transparency must be implemented with due regard to document integrity and legislative authentication processes, especially where harmonisation and enrolment are ongoing,” the BOF said.
The office further emphasised that Nigeria operates a representative constitutional democracy, where budget scrutiny is conducted through committees and plenary proceedings of elected lawmakers, rather than informal public processes.
While defending the legality of the repeal and re-enactment, the BOF pledged to improve public access to fiscal documents and strengthen citizen-focused budget communication.
It said it would ensure that authenticated budget documents and enrolled Acts are made available through official channels as soon as publication processes are completed.
The Budget Office stressed that lawful legislative adjustment—not informal fiscal practice—remains the proper response to changing macroeconomic and implementation realities.
“Where adjustment is required, the Constitution provides the answer. The repeal and re-enactment process remains a valid instrument for budgetary oversight and alignment,” the statement said.
