Nigeria’s Budget Office of the Federation (BOF) has said the repeal and re-enactment of the 2024 and 2025 Appropriation Acts followed the Constitution and did not amount to illegal spending.
In a statement released on Wednesday, the office responded to public criticism claiming the process broke the law, allowed spending without approval, or hid budget documents from the public. The BOF said those claims were based on misunderstandings of how Nigeria’s budget system works.
According to the office, the Constitution clearly sets out how public money is spent. The President prepares the budget, the National Assembly debates and approves it through an Appropriation Act, and the government spends only what has been approved.
The BOF said the Constitution does not stop lawmakers from repealing and re-enacting a budget law if circumstances change or if adjustments are needed to manage public finances properly. Once the National Assembly passes such a bill and the President signs it, the law is valid.
It also rejected the idea that budgets must automatically expire without exception at the end of a year. While budgets are usually tied to a fiscal year, the office said lawmakers can extend their operation to complete projects, pay verified claims, or align overlapping budget plans. Such extensions, it stressed, are lawful decisions of the legislature.
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On claims that government spending took place without approval, the BOF said critics were mixing up different issues. These include contracts signed earlier, debt payments, statutory transfers and projects that run across more than one year. The key question, it said, is whether spending is backed by law or approved through recognised processes such as supplementary budgets or re-enactment.
The office added that repealing and re-enacting a budget actually strengthens oversight because it brings spending back under the clear authority of a new law passed by lawmakers.
On transparency, the BOF said it is committed to publishing budget information as required by law. However, it explained that official documents can only be released once they are fully checked, harmonised and formally approved, to avoid confusion caused by circulating draft versions.
The statement also defended Nigeria’s representative democracy, saying elected lawmakers speak for the public during budget debates through committee work and plenary sessions. The BOF said it would continue to support public education and engagement on budget issues.
Looking ahead, the office promised to improve access to official budget documents, enforce strict spending controls, and produce simpler materials to help citizens understand government finances.
“Nigeria’s public finance system is based on the rule of law and shared responsibility between the Executive and the Legislature,” the statement said. “When changes are needed, the answer is lawful action by Parliament, not informal spending.”
The statement was signed by Tanimu Yakubu, Director-General of the Budget Office of the Federation.
