BOF defends repeal, re-enactment of 2024 and 2025 budgets

….Reaffirms Transparency Commitment

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 violation of budget transparency standards.

In a press statement issued on Wednesday, the Director-General of the BOF, Mr. Tanimu Yakubu, said recent public commentary on the matter, though legitimate, had been based on misconceptions about constitutional provisions, fiscal laws, and established legislative practice.

Yakubu explained that Sections 80 to 84 of the 1999 Constitution clearly outline the process for public expenditure, including the preparation of estimates by the Executive, approval by the National Assembly, and implementation within the limits of legislative authorisation. He noted that nothing in the Constitution prohibits the National Assembly from repealing and re-enacting an Appropriation Act when fiscal realities or implementation challenges make such action necessary.

According to him, once a repeal and re-enactment bill is passed by the National Assembly and assented to by the President, it becomes valid law, making claims that such action is a “constitutional impossibility” unfounded.

The BOF also addressed concerns about the lifespan of Appropriation Acts, stating that while budgets are typically framed to cover a fiscal year, the Constitution does not impose an absolute expiry that prevents legislative extensions. Such extensions, Yakubu said, are lawful tools used to ensure the orderly completion of obligations, settlement of certified claims, and alignment of overlapping fiscal instruments.

On allegations of expenditure without appropriation, the Budget Office clarified that public finance administration involves multiple components, including contractual obligations, statutory transfers, debt servicing, and project commitments that may span more than one fiscal year. The key legal requirement, it stressed, is that all expenditure must be supported by lawful appropriation or other constitutional or statutory authority, with appropriate legislative oversight.

Yakubu added that the repeal and re-enactment process actually strengthens constitutional control of public funds by consolidating and regularising fiscal authority through an Act of the National Assembly.

Reaffirming its commitment to transparency, the BOF cited Section 48(1) of the Fiscal Responsibility Act, which mandates timely disclosure and wide publication of fiscal information. However, it noted that such disclosures must respect document integrity and legislative authentication processes to avoid the circulation of conflicting or unauthenticated drafts.

The Budget Office also emphasised that Nigeria’s representative democracy vests legislative authority in elected representatives, and that budget consideration through committee work and plenary sessions remains a constitutionally recognised avenue for public participation.

As part of immediate administrative actions, the BOF pledged to maintain strict expenditure controls, work with relevant institutions to publish authenticated budget documents promptly through official channels, and expand citizen-friendly budget communication to improve public understanding of fiscal policies.

“The repeal and re-enactment process, having passed through the National Assembly and received presidential assent, remains a constitutional and legislative instrument for budgetary oversight and alignment,” Yakubu said, assuring Nigerians of the BOF’s continued commitment to fiscal discipline, transparency, and constructive engagement in the national interest.