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Budget Office Defends Repeal, Re-Enactment of 2024, 2025 Budgets

Last updated: January 7, 2026 12:43 pm
1 day ago Lanre Babalola
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The Budget Office of the Federation has pushed back against claims that the repeal and re-enactment of the 2024 and 2025 Appropriation Acts violated the Constitution or encouraged spending outside legislative approval.

In a statement issued in Abuja on Wednesday, the Office described the allegations as misconceptions, insisting that Nigeria’s budget process remains firmly rooted in constitutional provisions, fiscal responsibility laws, and established legislative procedures.

According to the statement, the Budget Office explained that Sections 80 to 84 of the 1999 Constitution clearly outline the framework for public expenditure, beginning with the presentation of budget estimates by the President, approval by the National Assembly, and implementation by the Executive strictly within the authority granted by law.

It maintained that the Constitution does not bar the National Assembly from repealing and re-enacting an Appropriation Act, especially where economic realities, implementation challenges, or the need to harmonise fiscal instruments make such action necessary in the public interest.

However, some legal and civil society stakeholders have raised concerns that frequent budget adjustments could weaken fiscal predictability and public confidence, warning that repeated legislative changes may blur the line between exceptional corrections and routine budget management.

On the lifespan of budget laws, the Budget Office argued that while appropriations are typically linked to a fiscal year, legislative extensions are permissible to ensure the orderly completion of projects, settlement of verified claims, and proper alignment of overlapping fiscal commitments. This is as Critics insist that such extensions must remain limited and transparent to avoid creating a backdoor for fiscal indiscipline.

Responding to allegations of expenditure without appropriation, the Office clarified that public finance administration involves multiple components, including contractual obligations, statutory transfers, debt service, and project commitments that may span more than one fiscal period but remain backed by lawful authority.

But fiscal accountability groups, on their part, have called for clearer public disclosures to help citizens distinguish between approved commitments and actual cash spending.

The Budget Office also reaffirmed its obligations under the Fiscal Responsibility Act, assuring Nigerians that authenticated budget documents and enrolled Acts would be made available through official platforms once legislative harmonisation and enrolment processes are concluded, even as transparency advocates continue to push for earlier and more accessible public release of fiscal data.

The Office emphasized that the repeal and re-enactment of the budgets strengthens constitutional oversight of public funds, while stating its commitment to fiscal discipline, transparency, and constructive engagement with stakeholders as debates over budget credibility and public trust continue.

(Editor: Anoyoyo Ogiagboviogie)

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