Budget Office Confirms Repeal And Re-Enactment Of 2024 And 2025 Budgets Are Constitutionally Valid

The Budget Office of the Federation (BOF) has confirmed that the repeal and re-enactment of the 2024 and 2025 Appropriation Acts are constitutionally valid and remain essential legislative instruments for budget oversight and fiscal alignment, having passed the National Assembly and received presidential assent.

Responding to recent criticisms of the budgeting process, the Director-General of the Budget Office, Tanimu Yakubu, stated that adjustments necessitated by macroeconomic conditions or implementation realities should be addressed through lawful legislative action rather than informal fiscal measures.

In its statement, the BOF clarified that claims labeling the repeal and re-enactment of the two Appropriation Acts as unconstitutional or illegal stem from a misunderstanding of the Constitution and established legislative practice. Sections 80 to 84 of the Constitution outline a clear framework in which the President submits budget estimates, the National Assembly authorizes expenditure through appropriation laws, and the Executive implements spending within that authorization.

“The Constitution does not prohibit the National Assembly from repealing and re-enacting an Appropriation Act when fiscal circumstances or reconciliation of fiscal instruments make such legislative action necessary in the public interest,” the office said. It further noted that once a repeal and re-enactment bill is passed and signed into law, it becomes valid, rendering claims of constitutional impossibility incorrect.

On the lifespan of appropriation laws, the BOF emphasized that while budgets are typically framed around a fiscal year, the Constitution allows legislative extensions to ensure orderly completion of obligations, settlement of certified claims, or alignment of overlapping fiscal instruments. Such extensions represent legislative authority, not illegality.

Addressing concerns about expenditure without appropriation, the office explained that these allegations often confuse different public finance concepts, including contractual obligations, statutory transfers, debt servicing, and multi-year project commitments. Expenditure is lawful if supported by constitutional or statutory authorization and overseen through recognized instruments such as supplementary appropriation, virement, or repeal and re-enactment.

The BOF affirmed that the repeal and re-enactment process strengthens constitutional oversight of public funds by consolidating and regularizing fiscal authority. It also reiterated its commitment to transparency under the Fiscal Responsibility Act, highlighting the need to maintain document integrity and avoid circulation of conflicting drafts.

Yakubu reiterated that the office remains committed to fiscal discipline, transparency, and engagement with stakeholders. “Where macroeconomic conditions and implementation realities require legislative adjustment, the proper response is lawful legislative action, not informal fiscal practice,” he said, stressing that the repeal and re-enactment of the Appropriation Acts remains a constitutional tool for budgetary oversight and alignment.