The Budget Office of the Federation (BOF) has defended the legality of repealing and re-enacting the 2024 and 2025 Appropriation Acts, describing the process as a valid exercise of legislative authority.
In a statement issued Wednesday, the Director-General of the Budget Office, Mr. Tanimu Yakubu, dismissed claims that such legislative actions breach the 1999 Constitution. He maintained that Sections 80 to 84 of the Constitution provide a clear framework for public expenditure, which includes the National Assembly’s right to authorize spending through Appropriation Acts.
Yakubu explained that the National Assembly possesses the power to repeal and re-enact budgets when fiscal circumstances or implementation realities necessitate such changes in the public interest. He rejected the notion of a “constitutional impossibility,” stating that once a bill is passed by the legislature and assented to by the President, it becomes a valid law.
Responding to concerns regarding the lifespan of a budget, the BOF clarified that while budgets typically operate within a fiscal year, the Constitution does not strictly prohibit extensions needed to settle certified claims or complete financial obligations.
The statement also refuted allegations of spending without appropriation, noting that many observers confuse contractual obligations and statutory transfers with unauthorized spending. The Budget Office reaffirmed its commitment to the Fiscal Responsibility Act, pledging to enhance transparency and ensure that authenticated budget documents are accessible to the public to prevent the circulation of conflicting drafts.
