Abuja, Nigeria – January 6, 2026: The Budget Office of the Federation (BOF) has clarified that the recent repeal and re-enactment of the 2024 and 2025 Appropriation Acts are fully in line with Nigeria’s Constitution, fiscal laws, and legislative practice.
Addressing public concerns regarding alleged constitutional breaches, fiscal illegality, and restricted access to budget documents, BOF Director-General Tanimu Yakubu emphasized that Sections 80–84 of the Constitution outline the budget process, whereby the President lays estimates before the National Assembly, which authorizes expenditures via an Appropriation Act. Nothing in the Constitution prohibits the legislature from repealing and re-enacting an Appropriation Act when fiscal needs demand it in the public interest.
Yakubu further clarified that once an Appropriation Act is passed and assented to by the President, it constitutes valid law. Expenditures are strictly aligned with lawful appropriations or statutory charges, with oversight mechanisms including supplementary budgets, virements, and legislative repeal/re-enactment processes. Claims of spending without appropriation, he noted, fail to account for legitimate public finance realities such as straddling contracts, statutory transfers, debt service, and ongoing project commitments.
On transparency and fiscal responsibility, BOF reaffirmed compliance with Section 48(1) of the Fiscal Responsibility Act, which mandates timely disclosure of fiscal decisions. The office is committed to stakeholder engagement, public participation, and dissemination of authenticated budget documents through official channels.
Yakubu emphasized that legislative adjustments to align with macroeconomic realities are legitimate constitutional tools that strengthen oversight and fiscal discipline. “With National Assembly passage and presidential assent, this repeal and re-enactment ensures budgetary alignment, oversight, and adherence to the rule of law,” he stated.
BOF continues to prioritize fiscal discipline, transparency, and citizen engagement in Nigeria’s budgetary process.
