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On The Repeal And Re-enactment of The 2024 And 2025 Appropriation Acts and Budget Transparency
The Budget Office of the Federation (BOF) has noted recent public commentary on the repeal and re-enactment of the 2024 and 2025 Appropriation Acts, including claims of a constitutional breach, fiscal illegality, and an alleged failure to provide access to budget documents. While public interest in fiscal governance is legitimate and welcome, Nigeria’s budget discourse must remain anchored in the Constitution, applicable fiscal legislation, and established legislative practice.
Accordingly, BOF provides the following clarification to correct key misconceptions, set out the governing legal framework, and reaffirm our commitment to transparency and responsible public finance management.
1. Constitutional and Legislative Basis for Appropriation, Amendment, Repeal and Re-enactment
1. Sections 80–84 of the Constitution establish a sequenced framework for public expenditure: (i) the President prepares and lays estimates before the National Assembly; (ii) the National Assembly considers and authorises expenditure through an Appropriation Act; and (iii) the Executive implements expenditure strictly within the legal authority so granted.
2. The Constitution does not prohibit the National Assembly from repealing and re-enacting an Appropriation Act where fiscal circumstances, implementation realities, or reconciliation of fiscal instruments make such legislative action necessary in the public interest.
3. Where the National Assembly passes a repeal and re-enactment bill and the President assents, the resulting Act becomes valid law. It is therefore incorrect to describe a duly enacted repeal and re-enactment as a ‘constitutional impossibility’.
2. On Budget Lifespan and Legislative Extensions
4. While Appropriation Acts are commonly framed to operate within a fiscal year, the Constitution does not impose an immutable expiry rule that forbids legislative extension for orderly completion of obligations, settlement of certified claims, and alignment of overlapping fiscal instruments.
5. Where the National Assembly, in exercise of its legislative powers, extends the operational window of an Appropriation Act, such extension is an expression of legislative authority, not an illegality.
3. On the Allegation of ‘Expenditure Without Appropriation’
6. The assertion that expenditure occurred ‘without appropriation’ conflates distinct concepts in public finance administration, including contractual obligations, cash releases, statutory transfers, debt service, and project commitments that may straddle fiscal periods.
7. The legal test is whether expenditure is supported by lawful appropriation or other constitutional/statutory charge, and whether any required legislative oversight is sought through recognised instruments (supplementary appropriation, virement where permitted, or repeal and re-enactment).
8. The repeal and re-enactment process serves, among other things, to consolidate and regularise fiscal authority through an Act of the National Assembly, thereby reinforcing—not undermining—constitutional control of public funds.
4. Fiscal Responsibility Act and Transparency Obligations
9. Section 48(1) of the Fiscal Responsibility Act requires transparency, timely disclosure, and wide publication of fiscal transactions and decisions. BOF affirms these obligations.
10. However, transparency requirements must be implemented with due regard to document integrity, legislative authentication processes, and the need to avoid circulation of conflicting drafts while harmonisation and enrolment are ongoing.
5. On Popular Participation and Legislative Procedure
11. Nigeria operates a representative constitutional democracy. Legislative consideration of appropriation, including committee work and plenary proceedings, is a constitutionally recognised method for translating public interest into law through elected representation.
12. BOF supports structured public engagement through budget literacy initiatives and appropriate stakeholder consultations, consistent with law and practical governance.
6. Commitments and Immediate Administrative Actions
Without prejudice to the constitutional validity of the repeal and re-enactment process, BOF recognises the importance of public access to fiscal documents and will continue to strengthen publication, communication, and citizen-facing budget transparency.
• BOF will maintain strict adherence to expenditure controls consistent with constitutional requirements and applicable fiscal regulations.
• BOF will work with relevant institutions to ensure that authenticated budget documents and enrolled Acts are made accessible through official channels as soon as they are finalised for publication.
• BOF will continue to support citizen-friendly budget communication products to improve public understanding of fiscal policy choices.
Conclusion
Nigeria’s public finance system rests on the rule of law, institutional responsibility, and the constitutional balance between the Executive and the Legislature. Where macroeconomic conditions and implementation realities require legislative adjustment, the proper response is lawful legislative action—not informal fiscal practice. The repeal and re-enactment process, having proceeded through the National Assembly and presidential assent, remains a constitutional and legislative instrument for budgetary oversight and alignment.
BOF remains committed to fiscal discipline, transparency, and constructive engagement with all stakeholders in the national interest.
*— Tanimu Yakubu, Director-General, Budget Office of the Federation, Federal Republic of Nigeria*
News
AFCON 2025: Algerian Players Attack Referee After Their 2-0 Loss To Nigeria (Video)
Angry Algerian players confronted referee Isaa Sy following their 2–0 defeat to Nigeria in the quarter-final of the 2025 Africa Cup of Nations.
Sy had to be escorted into the dressing room for his safety, after Algerian fans clashed with stadium security.
Officials of the Desert Foxes also confronted the referee on the pitch.
However, things continued to be heated in the tunnel, as they kept harassing the official.
It is believed the Algerians are not happy with some of the decisions from Sy during the defeat.
Victor Osimhen and Akor Adams scored in the second half, as the Super Eagles booked a semi-final clash with hosts Morocco.
News
Uzodimma rallies South East APC Stakeholders behind Tinubu’s 2027 reelection
Governor of Imo State and Chairman of the All Progressives Congress (APC) in the South East, Senator Hope Uzodimma, has called on political leaders and stakeholders in the region to unite behind President Bola Ahmed Tinubu ahead of the 2027 general election, describing the task as a collective responsibility crucial to the South East’s place in Nigeria’s political future.
Governor Uzodimma made the call on Saturday, January 10, 2026, while addressing APC stakeholders from the five South East States at a meeting held at the Hotel Presidential, Enugu.
Speaking in his capacity as the APC’s South East leader and “Renewed Hope Ambassador,” the Imo State Governor said President Tinubu had entrusted the political fate of his re-election in the region to APC leaders, stressing that the responsibility to deliver electoral success in 2027 must be shared by all Party stakeholders.
“In practical political terms, this enormous responsibility is not mine alone, it is yours. A responsibility for one of us is a responsibility for all of us,” Uzodimma said.
He noted that the meeting provided an opportunity for reflection on the political direction of the South East, urging leaders to “honestly assess past electoral outcomes and reposition the zone within the national political equation.”
Uzodimma expressed concern over the region’s voting pattern in the 2023 presidential election, describing it as politically disadvantageous.
According to him, while the APC presidential candidate secured significant votes in other geopolitical zones, the South East contributed only a marginal percentage, making the region politically predictable and easy to ignore at the national level.
“When you become predictable in the game of power, it is easy to ignore you,” he warned.
The Governor, however, pointed to what he described as a changing political tide in the South East, citing the growing strength of the APC in the region since 2023.
He highlighted gains recorded by the Party, including an increase in the number of APC governors, senators, members of the House of Representatives, State legislators, and local government officials across the zone.
“In the House of Representatives, we moved from eight members to 23. That is nearly a 200 per cent increase. These figures show that the APC is gaining the confidence of political leaders and grassroots supporters in the South East,” Uzodimma said.
He added that no serious politician aligns with a Party that lacks prospects, noting that the steady influx of leaders into the APC reflects growing belief in the it’s future at both regional and national levels.
Uzodimma stressed that the challenge ahead was to translate elite-level support into mass votes at the ballot box in 2027, insisting that the South East must deliver votes commensurate with its growing political strength.
Declaring his support for Tinubu’s second-term bid, the Governor said the President deserved the opportunity to complete ongoing economic and security reforms, despite the initial hardships associated with them.
He listed improvements in security, currency stability, student loan access, and infrastructure development as evidence that the Tinubu administration’s policies were yielding results.
“The reforms came with discomfort, but today our currency is stabilising, security is improving, and our children can go to school without barriers,” he said.
Uzodimma argued that supporting Tinubu’s re-election would position the South East strategically for future negotiations, including the long-term aspiration of producing a President from the region.
“Politics is about give and take. If we support the President to complete his tenure, we are building a bridge our children will cross when it is our turn,” he said.
He called on stakeholders to adopt a formal resolution committing the South East APC to mobilising votes for President Tinubu across all States, local governments, and wards in the region.
The meeting concluded with Uzodimma inviting a former Senate President, Chief Anyim Pius Anyim to move a motion endorsing President Tinubu for a second term on behalf of South East leaders, supported by another former President of the Senate, Chief Ken Nnamani.
The Deputy Speaker, House of Representatives, Rt. Hon. Benjamin Kalu called on South East leaders to rethink sentimental politics and focus on strategic, numbers-based alliances that can restore the region’s influence at the centre.
He argued that supporting existing southern political partnerships, particularly the current administration, is the most practical path to relevance, warning that isolation and sectional thinking would weaken the South East’s bargaining power.
He commended President Tinubu’s leadership and reforms, noting that increased national revenue and improved federal allocations have benefited South East States.
Kalu urged APC stakeholders to intensify Party membership drives and voter registration ahead of 2027, stressing that political strength depends on numbers, inclusion of new members, and effective mobilisation at the grassroots.
Earlier, the National Vice Chairman of APC South East, Dr. Ijeomah Arodiogbu highlighted the positive impact of President Tinubu’s economic reforms, noting that Nigeria’s stock market has grown significantly and that the country is on course toward becoming a one-trillion-dollar economy. He said petroleum products prices are beginning to decline and described Nigeria as a leading exporter of aviation fuel. He cited these developments as evidence of a strengthening economy.
While acknowledging current challenges, he urged Nigerians, particularly supporters of the APC, to remain patient and confident that the government’s policies are steering the country in the right direction.
Arodiogbu later read the Communique that articulated the position of the Stakeholders.
Other speakers include the host Governor, Peter Mba, and Governor Francis Nwifuru of Ebony State.
The meeting attracted the presence of APC Deputy National Chairman, South, Chief Emma Enukwu, several federal legislators of APC extraction, ministers, former Governors (including Chief Ikedi Ohakim, Ifeanyi Ugwuanya), among other stakeholders of APC in the South East.
Oguwike Nwachuku
Chief Press Secretary/Special Adviser (Media) to the Governor
January 10, 2026
News
‘We thought we would die’ — Survivor recounts Otukpo bus attack
A survivor of the recent attack on a Benue Links bus in Otukpo, Benue State, has recounted the terrifying moments gunmen opened fire on passengers, saying they feared they would not make it out alive.
Ekwutosblog had earlier reported that unknown gunmen on Saturday evening attacked a fully loaded Benue Links vehicle traveling from Makurdi to Lagos.
The bus was ambushed a few minutes after leaving Otukpo town, near the Burnt Bricks area, where the assailants opened fire indiscriminately on passengers.
Speaking after the attack, one of the survivors said the incident occurred around the Otukpo axis, between two security checkpoints.
“We were on our way to Lagos, around Otukpo axis, in between two checking points. We were attacked by armed robbers.
“They kept shooting, shooting, shooting non-stop. They shot three people in the process,” the survivor narrated.
According to the survivor, panic gripped passengers as bullets rained on the vehicle, leaving many in shock.
“We thought we would die. We thank God for life. I’m still in a shock stage right now, so I can’t say much,” the survivor added.
It was gathered that three passengers sustained gunshot injuries during the attack, while others escaped unhurt.
The injured victims were rushed to the Federal University of Health Sciences Teaching Hospital, Otukpo, where they are currently receiving medical treatment.
As of the time of filing this report, security agencies were yet to issue an official statement on the incident, while residents continue to express concern over the recurring attacks along the Otukpo axis.
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GOVERNOR FUBARA APPOINTS COUNCIL MEMBERS FOR KEN SARO-WIWA POLYTECHNIC BORI
