By Jemimah Wellington, JKNewsMedia Correspondent
PUBLIC DEBATE over the repeal and re-enactment of the 2024 and 2025 Appropriation Acts has drawn a response from the Director General of the Budget Office of the Federation, Tanimu Yakubu, who says recent commentary has raised claims of constitutional breach, fiscal illegality and restricted access to budget documents.
Yakubu said public interest in fiscal governance is legitimate and welcome but stressed that Nigeria’s budget discourse must remain anchored in the Constitution, applicable fiscal legislation and established legislative practice.
He said the clarification was issued to correct key misconceptions, outline the governing legal framework, and reaffirm the Budget Office’s commitment to transparency and responsible public finance management.
He also explained that Sections 80 to 84 of the Constitution establish the framework for public expenditure saying the Constitution provides that the President prepares and lays estimates before the National Assembly (NASS), which then considers and authorises expenditure through an Appropriation Act, while the Executive implements expenditure strictly within the legal authority granted.
He stated that the Constitution does not prohibit the NASS 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.
BoF DG also said that once a repeal and re-enactment bill is passed by the NASS and receives presidential assent, the resulting Act becomes valid law and added that it is therefore incorrect to describe a duly enacted repeal and re-enactment as a constitutional impossibility.
On the operational lifespan of Appropriation Acts, Yakubu said that while such Acts are commonly framed to run within a fiscal year, the Constitution does not impose an immutable expiry rule.
Yakubu reiterated that legislative extension may be applied to ensure orderly completion of obligations, settlement of certified claims, and alignment of overlapping fiscal instruments, adding that when the NASS extends the operational window of an Appropriation Act in the exercise of its legislative powers, such action represents lawful legislative authority rather than an illegality.
Addressing claims of expenditure without appropriation, Yakubu said the allegation conflates distinct concepts in public finance administration, including contractual obligations, cash releases, statutory transfers, debt service, and project commitments that may span multiple fiscal periods.
He also explained that the legal test is whether expenditure is supported by lawful appropriation or other constitutional or statutory charge, and whether any required legislative oversight is sought through recognised instruments such as supplementary appropriation, virement where permitted, or repeal and re-enactment.
Yakubu added that the repeal and re-enactment process serves to consolidate and regularise fiscal authority through an Act of the National Assembly, reinforcing constitutional control of public funds.
He referred to Section 48(1) of the Fiscal Responsibility Act, which requires transparency, timely disclosure, and wide publication of fiscal transactions and decisions; Yakubu said the BoF remains committed to fulfilling these obligations while ensuring document integrity and legislative authentication.
On public participation, he said Nigeria operates a representative constitutional democracy. Legislative consideration of appropriation, including committee work and plenary proceedings, remains a constitutionally recognised method of translating public interest into law through elected representatives.
He noted that his office supports structured public engagement through budget literacy initiatives and stakeholder consultations, consistent with law and practical governance.
He also said that without prejudice to the constitutional validity of the repeal and re-enactment process, the BoF recognises the importance of public access to fiscal documents and will continue to strengthen publication, communication, and citizen-facing budget transparency.
Yakubu said the office will maintain strict adherence to expenditure controls in line with constitutional requirements and applicable fiscal regulations adding that it will work with relevant institutions to ensure authenticated budget documents and enrolled Acts are made accessible through official channels as soon as they are finalised for publication.
He further stated that the office will continue to support citizen-friendly budget communication products to improve public understanding of fiscal policy choices.
Yakubu lastly affirmed that Nigeria’s public finance system rests on the rule of law, institutional responsibility, and the constitutional balance between the Executive and the Legislature adding that where macroeconomic conditions and implementation realities require legislative adjustment, lawful legislative action remains the proper response.
He then assured that the repeal and re-enactment process, having proceeded through the NASS and presidential assent, remains a constitutional and legislative instrument for budgetary oversight and alignment.
