By BONIFACE AKARAH

The Budget Office of the Federation (BOF) has dismissed claims that the repeal and re-enactment of the 2024 and 2025 Appropriation Acts amount to a constitutional breach or fiscal illegality, insisting that the process is firmly grounded in Nigeria’s Constitution and established legislative practice.

The clarification was contained in a press statement issued Wednesday morning, January 7, 2026, and signed by the Director-General of the Budget Office, Tanimu Yakubu, following what the office described as growing public commentary and misconceptions surrounding the budget process.

According to the BOF, while public scrutiny of fiscal governance is legitimate, budget discourse must remain “anchored in the Constitution, applicable fiscal legislation, and established legislative practice.”

Constitutional backing for repeal and re-enactment

The Budget Office explained that Sections 80 to 84 of the 1999 Constitution provide a clear framework for public expenditure, beginning with the presentation of estimates by the President, authorisation by the National Assembly through an Appropriation Act, and implementation by the Executive within the limits of that authority.

“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 statement said.

It added that once a repeal and re-enactment bill is duly passed by the National Assembly and assented to by the President, it becomes valid law, describing assertions that such a process is a “constitutional impossibility” as incorrect.

Budget lifespan and legislative extensions

Addressing concerns over the lifespan of appropriation laws, the BOF noted that although budgets are typically framed around a fiscal year, the Constitution does not impose an absolute expiry rule that prevents legislative extensions.

According to the office, extensions approved by the National Assembly to allow for orderly completion of obligations, settlement of certified claims, or alignment of fiscal instruments represent a lawful exercise of legislative authority, not an illegality.

Response to ‘expenditure without appropriation’ claims

The Budget Office also rejected allegations that government expenditure occurred without appropriation, saying such claims often conflate different elements of public finance administration.

“These include contractual obligations, cash releases, statutory transfers, debt service, and project commitments that may straddle fiscal periods,” the statement explained.

It stressed that the key legal test is whether expenditure is backed by lawful appropriation or constitutional or statutory authority, noting that the repeal and re-enactment process actually serves to consolidate and regularise fiscal authority through legislation.

Transparency and access to budget documents

While reaffirming its obligations under Section 48(1) of the Fiscal Responsibility Act to ensure transparency and timely disclosure, the BOF said the publication of budget documents must follow proper authentication and legislative processes to avoid the circulation of conflicting or unauthorised drafts.

The office pledged to continue improving public access to fiscal information and citizen-focused budget communication once documents are formally enrolled and ready for publication through official channels.

Commitment to fiscal discipline

In its conclusion, the Budget Office emphasised that Nigeria’s public finance system is built on the rule of law and the constitutional balance between the Executive and Legislature.

“Where macroeconomic conditions and implementation realities require legislative adjustment, the proper response is lawful legislative action—not informal fiscal practice,” the statement said.

The BOF reaffirmed its commitment to fiscal discipline, transparency, and constructive engagement, maintaining that the repeal and re-enactment of the 2024 and 2025 Appropriation Acts remain constitutional and legitimate instruments for budgetary oversight in the national interest.