The Budget Office of the Federation (BOF) has defended the repeal and re-enactment of the 2024 and 2025 Appropriation Acts, insisting that the process is constitutional, lawful and consistent with established legislative practice.
In a press statement issued on Tuesday, the BOF said recent public commentary describing the action as a constitutional breach or fiscal illegality was based on misconceptions about Nigeria’s budgetary and legislative framework.
Signed by the Director-General of the Budget Office, Mr Tanimu Yakubu, the statement explained that Sections 80 to 84 of the 1999 Constitution clearly establish the roles of the Executive and the National Assembly in public expenditure, including the preparation, consideration, authorisation and implementation of the budget.
“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 legislative action necessary in the public interest,” the BOF stated.
According to the office, once a repeal and re-enactment bill is duly passed by the National Assembly and assented to by the President, it becomes valid law and cannot be described as a “constitutional impossibility.”
Addressing concerns over the lifespan of appropriation laws, the BOF noted that while budgets are typically framed within a fiscal year, the Constitution does not impose an immutable expiry rule that forbids legislative extensions where necessary to complete obligations, settle certified claims or align overlapping fiscal instruments.
The office also rejected allegations of “expenditure without appropriation,” explaining that such claims often conflate different aspects of public finance, including contractual obligations, statutory transfers, debt servicing and project commitments that may extend across fiscal periods.
“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,” the statement said.
On transparency, the BOF reaffirmed its obligations under Section 48(1) of the Fiscal Responsibility Act, which mandates timely disclosure and wide publication of fiscal information. However, it cautioned that transparency must be balanced with document integrity and legislative authentication processes to avoid the circulation of conflicting drafts.
The Budget Office also emphasised that Nigeria operates a representative democracy, noting that legislative scrutiny of appropriation bills through committee work and plenary sessions is a constitutionally recognised avenue for public participation.
As part of immediate administrative actions, the BOF pledged to strengthen access to authenticated budget documents through official channels, maintain strict expenditure controls, and expand citizen-friendly budget communication tools to improve public understanding of fiscal policy.
In conclusion, the BOF stressed that Nigeria’s public finance system is anchored on the rule of law and institutional responsibility, adding that lawful legislative adjustment — not informal fiscal practices — remains the proper response to changing macroeconomic and implementation realities.
“BOF remains committed to fiscal discipline, transparency, and constructive engagement with all stakeholders in the national interest,” the statement added.
