The Budget Office of the Federation (BOF) has defended the repeal and re-enactment of the 2024 and 2025 Appropriation Acts, dismissing claims that the process violates the Constitution or amounts to fiscal illegality.

In a statement issued on Wednesday in Abuja and dated January 7, 2026, the Director-General of the Budget Office, Tanimu Yakubu, said recent public commentary surrounding the budget process was based on “key misconceptions” and failed to reflect Nigeria’s constitutional and legislative framework for public finance management.

Yakubu explained that Sections 80 to 84 of the 1999 Constitution clearly outline the process for public expenditure, beginning with the preparation of estimates by the President, approval by the National Assembly through an Appropriation Act, and implementation by the Executive within the authority granted by law.

According to him, nothing in the Constitution prohibits the National Assembly from repealing and re-enacting an Appropriation Act when fiscal realities or implementation challenges make such action necessary.

“Where the National Assembly passes a repeal and re-enactment bill and the President assents, the resulting Act becomes valid law,” the statement noted, adding that describing the process as a “constitutional impossibility” is incorrect.

The Budget Office also addressed concerns about the lifespan of appropriation laws, stating that while budgets are typically designed to operate within a fiscal year, the Constitution does not impose an absolute expiry rule that prevents legislative extensions.

Yakubu said such extensions are often required to allow for the orderly completion of obligations, settlement of certified claims, and alignment of overlapping fiscal instruments, stressing that legislative extensions are a lawful exercise of parliamentary authority.

Responding to allegations of expenditure without appropriation, the BOF clarified that public discourse has often conflated different aspects of public finance, including contractual commitments, statutory transfers, debt servicing, and cash releases that may span multiple fiscal periods.

“The key legal consideration is whether expenditure is backed by lawful appropriation or other constitutional or statutory authority,” the statement said, noting that repeal and re-enactment help consolidate and regularise fiscal authority rather than undermine legislative oversight.

On transparency, the Budget Office reaffirmed its obligations under Section 48(1) of the Fiscal Responsibility Act, which mandates timely disclosure and wide publication of fiscal information. However, it explained that document publication must follow due legislative authentication processes to avoid the circulation of conflicting or unauthorised drafts.

The BOF also addressed concerns about public participation, noting that Nigeria operates a representative democracy in which elected legislators engage the budget through committee work and plenary sessions. It added that structured public engagement would continue through budget literacy initiatives and stakeholder consultations.

As part of its immediate administrative actions, the Budget Office pledged to strengthen access to fiscal documents and ensure that authenticated budget documents and enrolled Acts are made available through official channels once finalised.

Yakubu concluded by reaffirming the BOF’s commitment to fiscal discipline, transparency, and constitutional governance, stressing that lawful legislative action remains the appropriate response when economic conditions require budgetary adjustments.