- Insists Budget Re-Enactment Is Constitutional, Not Illegal
- Says Repeal And Re-Enactment Strengthens Fiscal Discipline
The Budget Office of the Federation (BOF) has moved to dispel public concerns over the repeal and re-enactment of the 2024 and 2025 Appropriation Acts, insisting the process is constitutional, lawful, and aimed at strengthening fiscal oversight.
TheMatrix Newspaper reports that recent commentary had alleged breaches of the Constitution, fiscal illegality, and lack of access to budget documents.
However, in a statement signed by Director-General Tanimu Yakubu on Wednesday, the BOF stressed that Nigeria’s budgetary process remains firmly anchored in constitutional provisions, fiscal legislation, and established legislative practice.
Yakubu explained that Sections 80–84 of the Constitution provide a clear framework for public expenditure, empowering the National Assembly to repeal and re-enact appropriation laws when fiscal realities demand. “It is incorrect to describe a duly enacted repeal and re-enactment as a constitutional impossibility,” the statement noted.
The BOF clarified that while appropriation laws are typically tied to a fiscal year, the Constitution does not forbid legislative extensions. Such extensions, it said, are legitimate tools for completing obligations, settling certified claims, and aligning overlapping fiscal instruments.
On claims of “expenditure without appropriation,” the BOF argued that critics were conflating contractual obligations, debt servicing, and statutory transfers with unlawful spending. The repeal and re-enactment process, it said, consolidates fiscal authority rather than undermining it.
Reaffirming its commitment to openness, the BOF cited Section 48(1) of the Fiscal Responsibility Act, which mandates timely disclosure of fiscal decisions. However, Yakubu stressed that transparency must be balanced with document integrity and legislative authentication to avoid circulating conflicting drafts.
The BOF pledged to continue supporting citizen-friendly budget communication and literacy initiatives, while ensuring authenticated budget documents are made accessible through official channels once finalised.
“The repeal and re-enactment process, having proceeded through the National Assembly and presidential assent, remains a constitutional and legislative instrument for budgetary oversight and alignment,” Yakubu declared. He reaffirmed the BOF’s commitment to fiscal discipline, transparency, and constructive engagement with stakeholders in the national interest.
