News
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
‘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.
News
2027: Wike, Fubara can’t deliver Rivers for Tinubu without rigging — Fayose [Video]
Isaac Fayose, a brother of former Ekiti State governor Ayodele Fayose, has claimed that neither the Minister of the Federal Capital Territory, FCT, Nyesom Wike, nor Governor Siminalayi Fubara, can secure Rivers State for President Bola Tinubu in the 2027 general election without electoral manipulation.
Fayose made the claim in a video shared on his Facebook page on Saturday while commenting on the ongoing political crisis in Rivers State.
According to him, both Wike and Fubara lack the grassroots support required to win the state for the APC in a free and fair election.
“Make we no deceive ourselves. Both Wike and Fubara, none of them can win Rivers election for APC or Bola Ahmed Tinubu in 2027 without rigging. The only person that can win Rivers State for Tinubu is INEC and the Police, not Fubara and not Wike,” he said
Fayose further alleged that the political feud between the former governor and his successor was not in the interest of Rivers residents but was driven by a struggle for control of the state’s resources.
He claimed that Governor Fubara had accumulated significant savings, which he alleged was a major factor in the dispute between the two political leaders.
Fayose also argued that the presence of the Labour Party’s 2023 presidential candidate, Peter Obi, on the ballot in 2027 would further weaken the chances of the APC in Rivers State.
He also dismissed recent political tours and outreach efforts by the rival camps, describing them as ineffective and lacking sufficient voter support.
https://www.facebook.com/share/v/1LhNHyNXSa/?mibextid=wwXIfr
News
New Year: Nigerians list expectations from Tinubu govt in 2026
As Nigerians crossed over into the new year, 2026, some have expressed fear and anxiety, especially following the wave of insecurity witnessed in the out-gone year, and a range of economic reforms that worsened the hardship in the country.
President Bola Tinubu in his new year message on January 1, 2026, which was laced with promises of opportunities from the maturation of the economic reforms which he began in 2023, projected to propel great economic growth that could launch at least 10 million Nigerians into the productive sector.
In this report, a cross-section of Nigerians, who spoke to Ekwutosblog, expressed their expectations and what they want President Tinubu to do differently to better the lot of citizens better than the out-gone year, 2025.
A legal practitioner, Sylvester Agih, said implementation of the new tax laws and resolving the controversies generated by the alleged alteration of the gazetted copies would likely remain major headlines of most news platforms for the best part of 2026.
“My expectation from Tinubu is that he should handle the issues and implementation of the laws maturely and in a transparent manner that would command public trust and confidence.
“I also expect the government to be accountable to the people for taxes collected. I not only want to see numbers at the end of each fiscal year and what the numbers were used to achieve for the benefit of the common man. Afterall, the essence of governance is service to the people,” he said.
A Kwara-based entrepreneur and lecturer, Hassan Alowonle, said that he would want the president to tackle the issue of insecurity head on and bring the perpetrators and the financiers of terrorists to book.
He said, “I want him to eliminate all the cells of Bandits be it known or unknown, be it influential or not. It is when we are alive that we can be citizens of this country.
“There has never been an upsurge of insecurity in Kwara like the one we experienced in 2025, and sadly, it has crept into this new year. We in Kwara cannot sleep with our eyes completely closed.”
In the same way, a Kaduna-Abuja based journalist, Benedict Onoja, charged the president to make fertilizers available and affordable for the peasant farmers in the remote areas of the country to aid them in their farming activities.
“I expect president Tinubu to make fertilizers affordable for farmers and fix the issue of electricity, which is a major drawback of small scale businesses in Nigeria.
“Most importantly, he should give more political will to ruthlessly deal with the terrorists which have become a nightmare to farmers in the remote areas of our country, from where comes the food that sustains the nation,” he said.
Speaking differently, the convener of Frederick Emergency Response Support Initiative, FREER, Mcfrederick Akor Edache, said he does not expect anything from the president and from Nigeria.
Edache said, “I don’t expect anything from President Tinubu and from Nigeria. I don’t expect anything from anyone. I only expect my goals in this year to come to pass without expecting anyone to smoothen or fast track it.
“This is my honest opinion. However, it would be nice to find my goals happening easily because of some people or some things.”
On his part, Divine Mike, said as a Nigerian, he would like to appeal to President Tinubu to take some measures to make life easier for Nigerians, especially the poor masses in this new year, 2026
He said, “Firstly, the rate of unemployment in the last few years has been on a geometric rise. Millions of Nigerian graduates are yet to be engaged productively.
“Even the few slots for white scholar jobs are usually hijacked by members of the National Assembly, State Assembly, top government officials and key men in positions of authority, leaving the qualified ones stranded and unjustly denied the jobs.
“Based on this trend, I advise President Tinubu to write his name for good in the souls of men by mapping out strategies to stop this lopsided and unjust form of employment.
“He should replicate what Governor Hyacinth Alia of Benue State did in the recent teachers recruitment in the state where only those who sat and got the cut off marks in the job exam were automatically employed without connection to any superior authority in government.
“Secondly, President Tinubu should carry out actions against rampaging bandits and terrorists in Nigeria with more fervency, especially now that the US is interfering. He should not make himself appear like a docile and incapable President that needs external hands to save his nation.
“He should end years of playing politics with the security of the nation and dare the horns of the dare-devils,” he said.
Also speaking, Patience Samuel appealed to the President to ensure that the price of food items and fuel is controlled, adding that most times, some petrol stations still keep their price high even when there is announcement of price reduction by NNPC and other bodies in charge of petroleum.
She said, “I appeal to the president to ensure that State governors begin full compliance with the court order for Local government autonomy.
“Despite his golden effort to ensure full autonomy for LGAs in Nigeria, governors have refused to comply, as LGAs are at the moment under total control of the State governors.
“Funds for LGAs are being hijacked by governors who only release a minute fraction of it to Council chairmen.
“This has continued to hamper the growth and development of LGAs, as council Chairmen are left with little or nothing to run the affairs of the LGAs.”
She added that President Tinubu should start a policy of not releasing funds to any state governor in whose state there is no compliance with the local government autonomy.
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