Amanze Chinonye
The Budget Office of the Federation (BOF) has clarified the legal basis for the repeal and re-enactment of the 2024 and 2025 Appropriation Acts, responding to public concerns over alleged constitutional breaches, fiscal illegality, and restricted access to budget documents.
In a statement signed by its Director-General, Tanimu Yakubu, BOF stressed that the processes followed were fully within the Constitution and existing fiscal legislation. It noted that Sections 80–84 of the Constitution outline a structured framework for public expenditure, including presidential budget submission, National Assembly authorisation, and Executive implementation.
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BOF explained that the Constitution does not prohibit the National Assembly from repealing and re-enacting an Appropriation Act when fiscal realities or implementation needs make it necessary. Once a repeal and re-enactment bill is passed by the National Assembly and assented to by the President, it becomes valid law.
The office also addressed claims of “expenditure without appropriation,” noting that such allegations often misunderstand public finance operations, which may include statutory transfers, debt service, and project obligations that span fiscal periods. According to BOF, the repeal and re-enactment process serves to consolidate and regularise fiscal authority, reinforcing constitutional oversight of public funds.
On transparency, BOF reiterated its commitment under the Fiscal Responsibility Act to timely disclosure and publication of fiscal decisions, while cautioning against the circulation of unverified draft documents. It assured that finalised budget documents and enrolled Acts would be made publicly accessible through official channels, alongside citizen-friendly communication materials to improve budget literacy.
“Where macroeconomic conditions and implementation realities require legislative adjustment, the proper response is lawful legislative action not informal fiscal practice,” the statement said.
BOF concluded that the repeal and re-enactment of the 2024 and 2025 Appropriation Acts is a constitutional and legislative instrument for budgetary oversight and alignment, and reaffirmed its dedication to fiscal discipline, transparency, and constructive stakeholder engagement.
Amanze Chinonye is a Staff Correspondent at Prime Business Africa, a rising star in the literary world, weaving captivating stories that transport readers to the vibrant landscapes of Nigeria and the rest of Africa. With a unique voice that blends with the newspaper's tradition and style, Chinonye's writing is a masterful exploration of the human condition, delving into themes of identity, culture, and social justice. Through her words, Chinonye paints vivid portraits of everyday African life, from the bustling markets of Nigeria's Lagos to the quiet villages of South Africa's countryside . With a keen eye for detail and a deep understanding of the complexities of Nigerian society, Chinonye's writing is both a testament to the country's rich cultural heritage and a powerful call to action for a brighter future. As a writer, Chinonye is a true storyteller, using her dexterity to educate, inspire, and uplift readers around the world.
