Nigeria’s leading civil society groups have raised alarm over what they describe as serious constitutional breaches in the management of the 2024 and 2025 federal budgets, citing an alleged N8 trillion in spending without prior legislative approval, unlawful extensions of the 2024 budget beyond December 31, 2024, and the continued refusal by authorities to publish key budget documents for public scrutiny.
In a joint media statement, the organisations said, “We, the undersigned civil society organisations (ANEEJ, BudgIT, Centre for Social Justice (CSJ), Civil Society Legislative Advocacy Centre (CISLAC), Paradigm Leadership Support Initiative (PLSI), and PRIMORG Foundation), express grave concern about the recent constitutional breaches in the repeal and re-enactment of the 2024 and 2025 Appropriation Acts by a collaboration between President Bola Ahmed Tinubu and the National Assembly (‘NASS’).” They also expressed concern over what they described as opacity, lack of transparency, and poor public participation in the federal budgeting process.
According to the statement, eighteen days after the presentation of the federal executive budget, the Budget Office of the Federation (BOF) and the National Assembly had “failed, refused and neglected to upload the same to their websites,” limiting public access to key fiscal information. The groups added that the 2024 and 2025 Appropriation Acts (Repeal and Re-enactment) bills approved by the National Assembly were not available to Nigerians on any electronic portal.
They said the absence of publicly accessible documents meant that there was no opportunity for popular participation in the consideration and re-enactment of the budget bills. The organisations warned that these actions raised “fundamental questions about the management of public revenues and expenditure and the responsiveness of the executive and legislature” to existing fiscal laws.
The groups cited provisions of the Constitution of the Federal Republic of Nigeria 1999 as amended and the Fiscal Responsibility Act to support their position. They recalled that S.81 of the Constitution provides for the submission of expenditure proposals by the President to the National Assembly and requires legislative approval before public funds are spent. This, they noted, is further supported by S.80 (2), (3), and (4) of the Constitution, which allow for annual budget submissions and in-year amendments when necessary.
The statement argued that public expenditure must be based on prior legislative approval, not approval after spending has already occurred. The civil society organisations said the 2024 Appropriation Act should have expired on December 31, 2024, but was extended by the National Assembly first to June 2025 and later to December 2025.
They added that even during the extended period, the executive failed to implement the 2024 budget in line with its approved terms. After the expiration of the extended period, the President reportedly sought to repeal and re-enact the Act, increasing the total budget size from N35.05 trillion to N43.56 trillion.
Describing the move as unlawful, the groups stated, “This is a legal and constitutional impossibility and can only be possible in a country where the rule of law is continuously desecrated.” They said spending an extra N8 trillion without prior legislative approval was an affront to constitutional fiscal provisions, especially as Nigeria was not operating under any declared fiscal emergency.
The statement further alleged that legislative approval was sought only after the expenditure had occurred, with the National Assembly accused of acting as a “rubber-stamp.” On the issue of the 2025 federal budget, the groups explained that budget reviews are typically conducted mid-year in June, with outcomes reflected through amendments, not at the end of a budget’s life in December.
They recalled claims by NASS that repealing and re-enacting the 2024 and 2025 Appropriation Acts was meant to align Nigeria’s budgeting process with global best practices and improve transparency. However, the groups said Nigerian fiscal laws and international standards do not support that position, describing the process instead as mismanagement and abuse of due process.
Citing S.48 (1) of the Fiscal Responsibility Act, the organisations said the Federal Government is required to ensure transparency through full disclosure and wide publication of all transactions involving public revenues and expenditures. They described the refusal to make public the 2026 Appropriation Bill and the 2024 and 2025 re-enacted Acts as a gross violation of the law.
The groups noted that citizens cannot engage with budget documents they cannot access, recalling that the BOF previously released simplified citizens’ budgets, a practice they say has now been abandoned.
