Abuja: The Budget Office of the Federation (BOF) has addressed the recent public discussions surrounding the repeal and re-enactment of the 2024 and 2025 Appropriation Acts. These discussions have included allegations of constitutional breaches, fiscal illegality, and a failure to provide access to budget documents. In response, the BOF emphasizes the importance of adhering to the Constitution, relevant fiscal legislation, and established legislative practices in Nigeria’s budget discourse.
According to News Agency of Nigeria, the BOF has clarified several key points to rectify misconceptions, outline the legal framework, and reaffirm its commitment to transparency and responsible public finance management. The BOF has highlighted sections of the Constitution that establish a structured framework for public expenditure, involving the preparation of estimates by the President, authorization by the National Assembly, and strict implementation by the Executive.
The BOF has addressed the misconception of a ‘constitutional impossibility’ regarding the repeal and re-enactment of an Appropriation Act, explaining that such actions are permissible when necessary due to fiscal circumstances, implementation realities, or the reconciliation of fiscal instruments. Additionally, the BOF has clarified that the Constitution does not impose a fixed expiry rule on Appropriation Acts, allowing legislative extensions for orderly completion of obligations and alignment of fiscal instruments.
The BOF has also tackled the allegation of ‘expenditure without appropriation,’ explaining that this conflates distinct concepts in public finance administration. The legal test focuses on whether expenditure is supported by lawful appropriation or other constitutional or statutory charges and whether required legislative oversight is obtained through recognized instruments.
In terms of transparency, the BOF has affirmed its obligations under the Fiscal Responsibility Act, emphasizing transparency, timely disclosure, and wide publication of fiscal transactions. The BOF also supports structured public engagement through budget literacy initiatives and stakeholder consultations within the framework of the law.
The BOF has committed to strengthening publication, communication, and citizen-facing budget transparency. It will work with relevant institutions to ensure authenticated budget documents and enrolled Acts are accessible through official channels promptly. The BOF will continue to support citizen-friendly budget communication to improve public understanding of fiscal policy choices.
In conclusion, the BOF reiterates that Nigeria’s public finance system relies on the rule of law, institutional responsibility, and the constitutional balance between the Executive and the Legislature. Legislative adjustments are necessary when macroeconomic conditions demand them. The repeal and re-enactment process, having been approved by the National Assembly and the President, remains a constitutional and legislative tool for budgetary oversight and alignment. The BOF remains committed to fiscal discipline, transparency, and constructive engagement with stakeholders in the national interest.