The Budget Office of the Federation (BOF) has dismissed claims that the repeal and re-enactment of the 2024 and 2025 Appropriation Acts amount to a constitutional breach or fiscal illegality, insisting that the process is firmly grounded in Nigeria’s Constitution and established legislative practice.

 

In a statement issued on Wednesday, the BOF said recent public commentary questioning the legality of the budget process, as well as allegations of expenditure without appropriation and lack of access to budget documents, were based on misconceptions that needed clarification.

 

According to the Budget Office, Sections 80–84 of the 1999 Constitution clearly outline the process of public expenditure, from the presentation of estimates by the President to authorisation by the National Assembly and implementation by the Executive. The BOF stressed that nothing in the Constitution prevents the National Assembly from repealing and re-enacting an Appropriation Act when fiscal realities or implementation challenges make such action necessary.

 

“The Constitution does not prohibit the National Assembly from repealing and re-enacting an Appropriation Act in the public interest,” the statement said, adding that once such a bill is passed by the legislature and assented to by the President, it becomes valid law.

 

The BOF also addressed concerns about the lifespan of Appropriation Acts, noting that while budgets are typically framed around a fiscal year, the Constitution does not impose a rigid expiry that forbids legislative extensions. It explained that extensions approved by the National Assembly are lawful tools to ensure orderly completion of obligations and alignment of fiscal instruments.

 

On allegations of expenditure without appropriation, the Budget Office said critics were conflating different aspects of public finance administration, including contractual commitments, statutory transfers, and debt servicing, which may span fiscal periods. It maintained that the repeal and re-enactment process actually strengthens legislative oversight by consolidating fiscal authority under a duly enacted law.

 

The BOF further reaffirmed its obligations under the Fiscal Responsibility Act, particularly regarding transparency and public disclosure. However, it noted that the release of budget documents must follow proper legislative authentication to avoid the circulation of conflicting or unauthenticated drafts.

 

While defending the legality of the process, the Budget Office acknowledged the importance of public access to fiscal information and pledged to improve communication and transparency.

 

Among its commitments, the BOF said it would ensure strict adherence to constitutional expenditure controls, work with relevant institutions to publish authenticated budget documents through official channels, and expand citizen-friendly budget communication initiatives.

 

In conclusion, the BOF emphasized that Nigeria’s public finance system is anchored on the rule of law and a constitutional balance between the Executive and Legislature, stressing that lawful legislative action—rather than informal fiscal practices—remains the appropriate response to changing economic and implementation realities.