The Budget Office of the Federation (BOF) has clarified that Nigeria’s Constitution does not impose a rigid expiry rule on Appropriation Acts that would prevent the National Assembly from extending their operation where necessary for orderly fiscal management.
Responding to public commentary surrounding the repeal and re-enactment of the 2024 and 2025 Appropriation Acts, the BOF said in a statement on Wednesday that while budgets are typically designed to run within a fiscal year, the Constitution allows legislative flexibility to address implementation realities.
According to the BOF, legislative extensions may be required to ensure the orderly completion of government obligations, the settlement of certified claims, and the alignment of overlapping fiscal instruments that span more than one budget cycle.
“Appropriation Acts are commonly framed to operate within a fiscal year,” the Office stated, “but the Constitution does not impose an immutable expiry rule that forbids legislative extension.” It stressed that where the National Assembly extends the operational window of an Appropriation Act, such action represents a valid exercise of legislative authority rather than a constitutional breach.
The clarification comes amid allegations that extending or re-enacting budgets amounts to fiscal illegality. The BOF rejected this view, noting that once the National Assembly lawfully passes such legislation and it receives presidential assent, it carries full legal force.
The Office further explained that budget extensions are often necessary to prevent disruption to government programmes, particularly where contractual commitments, project execution or certified liabilities cannot be neatly concluded within a single fiscal year.
By addressing these issues through formal legislative processes, the BOF said government strengthens constitutional oversight of public funds rather than undermining it.
Reaffirming its commitment to transparency and fiscal discipline, the Budget Office added that all such legislative actions are undertaken within the framework of the Constitution and applicable fiscal laws, and that authenticated budget documents will continue to be made available through official channels.
