The Budget Office of the Federation (BOF) has rejected claims that the repeal and re-enactment of the 2024 and 2025 Appropriation Acts breach the Constitution or fiscal law, insisting the process is fully legal and transparent.
In a statement made available to The News Chronicle on Wednesday, the BOF stressed that public scrutiny of government spending is welcome but must be grounded in the Constitution, fiscal legislation, and proper legislative practice.
Repeal and Re-Enactment Is Legal
BOF cited Sections 80–84 of the Constitution, which outline the budget process: the President submits estimates, the National Assembly approves them through an Appropriation Act, and the Executive implements spending within the law.
“Nothing in the Constitution prohibits the National Assembly from repealing and re-enacting an Appropriation Act when circumstances demand it,” the Office said. “Once passed and assented to by the President, the Act is valid law. Describing it as a ‘constitutional impossibility’ is incorrect.”
Budget Extensions Are Lawful
The Office noted that while Appropriation Acts usually cover a fiscal year, the Constitution allows extensions to settle obligations, reconcile overlapping fiscal instruments, or complete projects. Such extensions are expressions of legislative authority, not illegality.
Expenditure Was Properly Authorised
BOF also dismissed allegations of spending “without appropriation,” explaining that critics often confuse contractual obligations, statutory transfers, debt service, and project commitments with unlawful spending.
“The repeal and re-enactment process consolidates and regularises fiscal authority, reinforcing constitutional control of public funds,” the statement added.
Transparency and Public Engagement
While affirming its commitment to transparency under the Fiscal Responsibility Act, BOF cautioned against circulating draft documents prematurely. The Office pledged to continue structured public engagement through budget literacy initiatives and stakeholder consultations.
Next Steps
BOF said it will:
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Uphold strict expenditure controls consistent with law;
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Ensure authenticated budget documents are publicly accessible once finalised;
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Expand citizen-friendly budget communications to improve understanding of fiscal policy.
Bottom Line
“Nigeria’s public finance system is rooted in the rule of law and institutional accountability,” BOF said. “Where economic realities require budget adjustments, lawful legislative action not informal practice is the proper response. The repeal and re-enactment of the 2024 and 2025 budgets remains a valid instrument for fiscal oversight and alignment.”
