The Budget Office of the Federation (BOF), has addressed public concerns surrounding the repeal and re-enactment of the 2024 and 2025 Appropriation Acts. Questions raised include claims of constitutional violations, fiscal impropriety, and limited access to budget documents.
While public interest in government spending is vital for democratic accountability, discussions on Nigeria’s budget must be grounded in the Constitution, relevant fiscal laws, and established legislative practice.
Legal and Constitutional Framework
Sections 80 to 84 of the Constitution provide the framework for public expenditure in Nigeria.
Under these provisions:
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The President prepares and submits budget estimates to the National Assembly.
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The National Assembly reviews, modifies, and authorizes expenditure through an Appropriation Act.
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The Executive implements spending strictly within the limits authorized by law.
The Constitution does not forbid the National Assembly from repealing and re-enacting an Appropriation Act where circumstances—such as fiscal realities or alignment of financial instruments—make it necessary.
Once passed by the legislature and assented to by the President, a repeal and re-enactment Act is fully valid under Nigerian law. Claims that this process is a “constitutional impossibility” are therefore unfounded.
Budget Duration and Legislative Extensions
While Appropriation Acts are typically designed for a single fiscal year, the Constitution allows legislative adjustments to ensure continuity of government obligations, settlement of certified claims, and coordination with overlapping financial instruments. Such extensions reflect legitimate legislative authority rather than any breach of the law.
Clarifying Expenditure Concerns
Assertions of “expenditure without appropriation” often overlook the complexity of public finance, including contractual obligations, statutory transfers, debt service, and multi-year project commitments. Legally, expenditure is only questionable if it lacks statutory or constitutional backing or if the proper oversight mechanisms—such as supplementary appropriations or virement—are bypassed.
The repeal and re-enactment process itself is a mechanism to consolidate and regularize fiscal authority, reinforcing, rather than undermining, constitutional oversight.
Fiscal Responsibility and Transparency
BOF reaffirms its commitment to transparency under Section 48(1) of the Fiscal Responsibility Act, which mandates timely disclosure and broad publication of fiscal actions. At the same time, transparency must respect the integrity of official documents, the legislative authentication process, and the need to avoid circulation of unfinalized drafts.
Public Engagement and Legislative Process
Nigeria’s budget process is a function of representative democracy. Legislative committees and plenary proceedings provide the constitutionally sanctioned forum for translating public interest into law. BOF supports structured public engagement through budget literacy programs and stakeholder consultations, in accordance with law and practical governance needs.
Ongoing Commitments
To further strengthen transparency and public access, BOF will:
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Maintain strict adherence to expenditure controls consistent with constitutional and fiscal regulations.
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Work with relevant institutions to ensure authenticated budget documents and enacted Appropriation Acts are promptly accessible through official channels.
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Continue providing citizen-friendly budget information to enhance understanding of government fiscal policy and priorities.
Conclusion
Nigeria’s public finance system is anchored in the rule of law, institutional responsibility, and a careful balance between the Executive and Legislature. When macroeconomic conditions or implementation realities necessitate adjustments, lawful legislative action—such as repeal and re-enactment—is the appropriate response.
The recent repeal and re-enactment of the 2024 and 2025 Appropriation Acts, having followed proper legislative procedures and presidential assent, is fully consistent with constitutional and statutory requirements. BOF remains committed to fiscal discipline, transparency, and constructive engagement with all stakeholders in the national interest.
