The Federal Government has firmly defended the legislative process of repealing and re-enacting the 2024 and 2025 national budgets, stating it is fully constitutional and follows established practice.
Budget Office Addresses Legal Misconceptions
In a statement released on 8 January 2026, the Budget Office of the Federation (BOF), led by its Director-General, Tanimu Yakubu Kurfi, responded to public criticism. The office clarified that recent commentary questioning the legality of the budget re-enactment was based on fundamental misunderstandings of Nigeria's constitutional provisions and fiscal governance rules.
Yakubu emphasised that while public scrutiny of government spending is essential, such discussions must be rooted in the actual text of the 1999 Constitution, relevant fiscal laws, and recognised legislative procedures.
Constitutional Basis for Re-enactment
The BOF's detailed explanation pointed to Sections 80 to 84 of the Constitution, which govern public expenditure. The process begins with the President presenting estimates to the National Assembly, followed by legislative approval via an Appropriation Act, and ends with executive implementation.
"The Constitution does not prohibit the National Assembly from repealing and re-enacting an Appropriation Act where fiscal circumstances or implementation realities make such action necessary in the public interest," the statement noted.
The office stressed that once the National Assembly passes a repeal and re-enactment bill and it receives presidential assent, the resulting law is completely valid. It described claims that such an action is a "constitutional impossibility" as incorrect.
Clarifications on Budget Lifespan and Expenditure
Addressing concerns about budget validity periods, the BOF explained that although appropriation acts are typically designed for a single fiscal year, the Constitution does not include a rigid expiry rule that prevents legislative extensions. Such extensions are sometimes necessary to:
- Complete ongoing project obligations.
- Settle certified contractual claims.
- Align overlapping fiscal instruments.
Regarding allegations of "expenditure without appropriation," the office stated that critics were confusing different elements of public finance. It noted that contractual commitments, cash releases, statutory transfers, and debt servicing often span multiple budget cycles and are governed by separate legal frameworks.
The agency reaffirmed its commitment to transparency as mandated by the Fiscal Responsibility Act. It added that while Section 48(1) of the Act requires timely disclosure of fiscal information, care must be taken to avoid circulating unverified or conflicting documents while the National Assembly is harmonising the budget details.
