The Federal Government has defended the re-enactment of the 2024 and 2025 Appropriation Acts, rejecting claims that the move constitutes a constitutional breach or fiscal illegality.
This comes as accountability group BudgIT and allied civil society organisations raised concerns that overlapping budgets undermine transparency and sound financial management.
In a statement issued Wednesday, the Director-General of the Budget Office of the Federation (BOF), Dr. Tanimu Yakubu, dismissed allegations of opacity and exclusion of citizens from the budget process. He explained that the Constitution empowers the National Assembly to repeal and re-enact appropriation laws when fiscal realities demand adjustment.
“Where the National Assembly passes a repeal and re-enactment bill and the President assents, the resulting Act becomes valid law. It is therefore incorrect to describe a duly enacted repeal and re-enactment as a ‘constitutional impossibility,’” Yakubu said.
Yakubu argued that while budgets are designed to operate within a year, there is no strict expiry date, and legislative extensions are not illegal. He further clarified that claims of “expenditure without appropriation” confuse contractual obligations, statutory transfers, debt servicing, and project commitments that often span fiscal periods.
“The repeal and re-enactment process consolidates and regularises fiscal authority through an Act of the National Assembly, thereby reinforcing, not undermining, constitutional control of public funds,” he added.
The BOF pledged to improve transparency by making authenticated budget documents publicly accessible and strengthening citizen-facing communication tools. Yakubu stressed that Nigeria’s public finance system rests on the rule of law and lawful legislative adjustments when macroeconomic conditions require them.
However, BudgIT countered that running multiple budgets concurrently remains a fiscal anomaly. In a statement on its verified X handle, the group said:
“Overlapping national budgets blur fiscal years and undermine discipline. This is why the Constitution and Fiscal Responsibility Act provide for supplementary appropriation to correct assumptions and prioritise projects without distorting financial periods.”
BudgIT also criticised the government for failing to publish both repealed and re-enacted appropriation acts, insisting that transparency is a statutory obligation. The group warned that withholding detailed budget information before legislative approval erodes accountability and public trust.
