The Budget Office of the Federation (BOF) has defended the repeal and re-enactment of the 2024 and 2025 Appropriation Acts, dismissing claims of constitutional breaches, fiscal illegality, and lack of transparency. The Office said the process was carried out in line with constitutional provisions, fiscal laws, and established legislative practice.

In a statement issued on Wednesday, the BOF explained that the Constitution does not prohibit the National Assembly from repealing and re-enacting an Appropriation Act where fiscal realities or implementation challenges make such action necessary. It noted that once the National Assembly passes a repeal and re-enactment bill and it receives presidential assent, the resulting law is valid and enforceable.

The Budget Office also rejected allegations of expenditure without appropriation, clarifying that public finance administration involves multiple components such as contractual obligations, statutory transfers, debt servicing, and project commitments that may extend across fiscal periods. It said the repeal and re-enactment process helps consolidate and regularise fiscal authority, thereby strengthening constitutional control over public funds rather than undermining it.

On transparency, the BOF reaffirmed its commitment to the Fiscal Responsibility Act, stressing that disclosure of budget documents must follow proper legislative authentication and enrolment procedures to avoid the circulation of conflicting drafts. The Office pledged to continue improving public access to authenticated budget documents and to expand citizen-friendly budget communication initiatives to enhance public understanding of fiscal policy.

The statement, signed by the Director-General of the Budget Office of the Federation, Tanimu Yakubu, emphasized that Nigeria’s public finance system is anchored on the rule of law and institutional responsibility, adding that lawful legislative adjustment remains the appropriate response to changing macroeconomic and implementation realities.