A coalition of civil society organisations, including the Centre for Social Justice (CSJ), Africa Network for Environment and Economic Justice (ANEEJ), Civil Society Legislative Advocacy Centre (CISLAC), PLSI, BudgIT, and PRIMORG, has raised concerns over the repeal and re-enactment of the 2024 and 2025 Appropriation Acts, calling for stricter constitutional compliance, enhanced budget transparency, and deeper citizen participation in fiscal governance.
The groups, operating under the Nigerian Civil Society Economy Action, said they welcomed the recent response by the Budget Office of the Federation (BOF) to their earlier media statement, describing it as a positive step toward constructive public dialogue on fiscal governance, constitutional accountability, and public finance management.
In a joint statement dated January 7, the CSOs stressed that while Sections 80–84 of the 1999 Constitution (as amended) establish a sequenced framework for public expenditure, that sequence must be respected both in form and substance. They warned that expenditures incurred beyond the limits approved in an Appropriation Act, without prior legislative authorisation, raised serious constitutional concerns, even where subsequent legislative actions attempt to regularise such spending.
The organisations acknowledged that the Constitution does not expressly prohibit the repeal and re-enactment of laws, including Appropriation Acts. However, they argued that budget laws are unique due to their annual lifespan, revenue–expenditure balancing, and macroeconomic implications, cautioning that repealing and re-enacting an appropriation well after the relevant fiscal year—particularly where linked to expenditure already incurred—undermines fiscal discipline, predictability, and public confidence.
On budget extensions, the coalition noted that although the National Assembly has powers over fiscal matters, frequent or ad-hoc extensions of budget lifespans—especially through resolutions rather than formal amendment Acts—could introduce uncertainty into fiscal management and weaken institutional credibility.
They further reiterated that expenditure should, as a constitutional principle, be proposed, scrutinised, and approved before it is incurred, except where expressly permitted by law. According to the CSOs, requests for post-expenditure legislative approval point to the need for clearer boundaries between implementation realities and constitutional requirements.
On transparency, the groups welcomed BOF’s reaffirmation of its obligations under the Fiscal Responsibility Act and the Freedom of Information Act, urging the routine and timely publication of budget proposals, repeal and re-enactment bills, and enacted Appropriation Acts to strengthen public trust.
The CSOs also called for deeper civic engagement in the budget process, noting that while Nigeria operates a representative democracy, the Constitution affirms that sovereignty ultimately belongs to the people. They urged fiscal authorities to institutionalise open budget consultations, improve access to fiscal data, and create platforms for citizen input.
They concluded by calling on the Budget Office of the Federation, the National Assembly, and the Executive to sustain dialogue with civil society and citizens to clarify legal standards, improve transparency, and reinforce constitutional compliance in Nigeria’s budgetary process.
