The undersigned Civil Society Organisations (CSOs) acknowledge and welcome the timely response of the Budget Office of the Federation (BOF) to our Media Statement of Tuesday, 6 January 2026. We recognise this engagement as a positive step towards constructive public dialogue on fiscal governance, constitutionalism, and budget transparency.
Our intervention is guided by a shared commitment to strengthening Nigeria’s public finance system, deepening constitutional accountability, and expanding citizen participation in budgetary processes. In that spirit, we respectfully offer the following clarifications and observations in response to the BOF’s statement, with a view to advancing mutual understanding and institutional improvement.
- Constitutional Framework for Public Expenditure
We agree that Sections 80–84 of the Constitution establish a sequenced and rule-based framework for public expenditure management, centred on prior legislative authorisation. Our concern remains that this constitutional sequence must be strictly observed in both form and substance.
Where expenditures exceed the limits approved in an Appropriation Act before further legislative approval is obtained, such actions raise serious constitutional questions. While subsequent legislative measures may seek to regularise fiscal outcomes, they do not negate the importance of prior authorisation as a cornerstone of constitutional governance. We believe this issue deserves further clarification through transparent inter-institutional engagement and, where necessary, judicial interpretation.
- Repeal and Re-enactment of Appropriation Acts
We acknowledge that the Constitution does not expressly prohibit repeal and re-enactment of laws, including Appropriation Acts. However, we respectfully submit that the unique nature of budget laws—their defined fiscal lifespan, annual revenue-expenditure balancing, and macroeconomic implications—requires heightened caution.
The repeal and re-enactment of an Appropriation Act well beyond its original fiscal year, particularly where such action appears linked to expenditure already incurred, raises legitimate public interest concerns. Our position is that prior legislative authority is absent, and legislative endorsement after expenditure must align with the spirit of fiscal discipline, predictability, and constitutional restraint. This is an area where clearer standards and precedents would benefit governance.
- Budget Lifespan and Legislative Extensions
We recognise that the National Assembly has constitutional powers to legislate on fiscal matters, including the definition of the financial year. However, frequent or ad-hoc extensions of budget lifespans—especially through resolutions rather than formal amendment Acts—risk introducing uncertainty into fiscal management.
For public confidence and legal clarity, amendments to Appropriation Acts should, in our view, follow clear legislative processes, consistent with how laws are ordinarily amended. This approach would strengthen institutional credibility and ensure alignment with constitutional and statutory norms. - Expenditure Without Prior Appropriation
We note BOF’s explanation regarding the complexity of public finance administration. Nonetheless, the constitutional principle remains clear: public expenditure should be proposed, scrutinised, and approved before it is incurred, except where expressly permitted by law.
The request for post-expenditure legislative approval suggests that further dialogue is required on the boundaries between implementation realities and constitutional requirements. We believe this conversation is essential to reinforcing—not weakening—Nigeria’s fiscal accountability framework. - Transparency and Access to Budget Documents
We welcome BOF’s reaffirmation of its obligations under the Fiscal Responsibility Act and its commitment to public access to fiscal documents. Transparency is not merely a procedural requirement but a constitutional value that underpins public trust.
Given current technological capacities, timely publication of budget proposals, repeal and re-enactment bills, and enacted Appropriation Acts should be a routine administrative practice. We encourage BOF to continue strengthening internal systems to ensure that authenticated documents are made publicly available without delay, in line with the Constitution and the Freedom of Information Act.
- Popular Participation and Civic Engagement
We agree that Nigeria operates a representative democracy. At the same time, Section 14(2)(a) of the Constitution affirms that sovereignty belongs to the people. Representation is therefore complemented—not replaced—by meaningful citizen participation.
We encourage BOF, the National Assembly, and other fiscal institutions to deepen structured public engag