BOF Defends Repeal, Re-enactment of 2024, 2025 Budgets, Reaffirms Transparency Commitment

 

The Budget Office of the Federation (BOF) has dismissed claims that the repeal and re-enactment of the 2024 and 2025 Appropriation Acts violated the Constitution, describing such assertions as based on a misunderstanding of Nigeria’s fiscal and legislative framework.

In a press statement issued on Wednesday in Abuja, the BOF said public interest in fiscal governance was legitimate but stressed that budget discourse must be anchored in the Constitution, applicable fiscal laws and established legislative practice.

The Director-General of the Budget Office, Tanimu Yakubu, explained that Sections 80 to 84 of the Constitution provide a clear process for public expenditure, beginning with the President’s presentation of estimates to the National Assembly, legislative approval through an Appropriation Act, and strict implementation within the authority granted.

According to the BOF, nothing in the Constitution prohibits the National Assembly from repealing and re-enacting an Appropriation Act when fiscal circumstances, implementation realities or the need to reconcile fiscal instruments make such action necessary in the public interest. 

It added that once the National Assembly passes a repeal and re-enactment bill and the President assents, the resulting law is constitutionally valid.

The Office also countered arguments that Appropriation Acts must automatically expire without exception at the end of a fiscal year, noting that the Constitution allows legislative extensions where required for orderly completion of obligations, settlement of certified claims and alignment of overlapping fiscal instruments.

On allegations of expenditure without appropriation, the BOF said critics were conflating contractual obligations, cash releases, statutory transfers, debt servicing and multi-year project commitments. 

It stressed that the key legal test is whether expenditure is supported by lawful appropriation or other constitutional or statutory charges, with appropriate legislative oversight.

The statement further referenced the Fiscal Responsibility Act, affirming BOF’s obligation under Section 48(1) to ensure transparency, timely disclosure and wide publication of fiscal information. However, it said such disclosures must respect document integrity and legislative authentication processes to avoid the circulation of conflicting drafts.

While maintaining that the repeal and re-enactment process was constitutionally sound, the BOF pledged to strengthen public access to budget documents. 

It said it would work with relevant institutions to ensure authenticated budget documents and enrolled Acts are published through official channels as soon as they are finalised.

The Budget Office also committed to maintaining strict expenditure controls, supporting citizen-friendly budget communication products and enhancing public understanding of fiscal policy choices.

Yakubu concluded that Nigeria’s public finance system is founded on the rule of law and a constitutional balance between the Executive and Legislature, adding that lawful legislative adjustment not informal fiscal practice remains the appropriate response to changing macroeconomic and implementation realities.