The Federal Government on Wednesday defended the re-enactment of the 2024 and 2025 Appropriation Acts, rejecting claims of constitutional breach and fiscal illegality, even as accountability group BudgIT described overlapping national budgets as a fiscal anomaly that undermines transparency and proper financial management.
Tanimu Yakubu, Director-General of the Budget Office of the Federation (BOF), said in a statement that the re-enactments were constitutionally and legally sound. He explained that Sections 80–84 of the Constitution provide a framework for public expenditure, granting the National Assembly authority to approve, amend, repeal, or re-enact Appropriation Acts when necessary to reflect fiscal realities or implementation needs.
“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,” Yakubu said. He also noted that budgets were expected to operate within a year but are not strictly bound by expiry dates, making legislative extensions lawful.
On allegations of “expenditure without appropriation,” Yakubu clarified that spending can include contractual obligations, statutory transfers, debt service, and project commitments that may span fiscal periods. The repeal and re-enactment process consolidates and regularises fiscal authority while maintaining legislative oversight.
Yakubu further pledged to make fiscal documents publicly accessible to improve transparency, stressing that Nigeria’s public finance system relies on the rule of law, institutional responsibility, and a balance between the Executive and the Legislature.
BudgIT, however, maintained that running overlapping budgets remains problematic. The organisation said proper accounting requires formal closure of financial periods and called for timely publication of budget documents to allow citizens to review and interrogate proposals before approval.
“Open and accountable budgeting requires that citizens are able to see, interrogate, and understand budget proposals before approval, not after implementation has begun,” BudgIT stated.
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