Budget Repeal, Re-Enactment, and Extension: Nigeria’s Persistent Struggle to Enforce the Annual Appropriations Act

Budget Repeal, Re-Enactment, and Extension: Nigeria’s Persistent Struggle to Enforce the Annual Appropriations Act

By
Dada Hammed Togunde

A finance and governance expert has warned that Nigeria’s recurring practice of repealing, re-enacting, or extending annual budgets beyond their lawful lifespan amounts to a constitutional breach that undermines fiscal discipline and democratic accountability.

In a policy intervention, Dada Hammed Togunde argued that Appropriation Acts are strictly annual and derive their authority solely from the financial year prescribed by law, which runs from January to December. He said once the financial year ends, the legal authority to spend lapses automatically

Togunde’s comments follow a press statement by the Budget Office of the Federation suggesting that repeal or re-enactment of Appropriation Acts may be permissible in response to implementation delays and fiscal realities. He, however, maintained that the Constitution does not permit expenditure based on convenience or administrative improvisation.

According to him, the 1999 Constitution already provides limited flexibility through supplementary budgets and provisional spending, making indefinite extensions unnecessary and unlawful

He cited findings from Nigeria’s 2019 Public Expenditure and Financial Accountability assessment, which linked weak adherence to budget rules with abandoned projects, expenditure arrears, and persistent corruption. The report identified late budget approvals and poor legislative scrutiny as major contributors to fiscal indiscipline

Togunde warned that extending budgets without amending the Financial Year Act erodes legislative control over public spending and weakens democratic consent.

He said restoring discipline requires strict compliance with existing constitutional and fiscal laws, stressing that annual appropriation is the mechanism through which citizens renew consent for government expenditure in Nigeria.

Read Also: Nigeria’s Forgotten Budget Reforms Fuel Abandoned Projects, Expert Warns

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