A coalition of Nigerian civil society organisations has accused President Bola Tinubu and the National Assembly of violating constitutional and fiscal laws through the repeal and re-enactment of the 2024 and 2025 Appropriation Acts, warning that the actions undermine transparency, accountability, and democratic governance.
The groups, operating under the Nigerian Economy Civil Society Action platform, made the allegations in a statement issued in Abuja, describing the development as a dangerous abuse of the fiscal process. They alleged that billions of naira were expended without prior legislative approval.
The coalition expressed concern that 18 days after the presentation of the federal executive budget, neither the Budget Office of the Federation nor the National Assembly had made the budget documents publicly available. According to them, the failure to publish the documents denied citizens the opportunity to scrutinise government spending and participate meaningfully in the budgeting process.
They further criticised the repeal and re-enactment of the 2024 and 2025 Appropriation Acts without public hearings or access to revised budget details, arguing that the move violated constitutional provisions requiring legislative approval before the expenditure of public funds.
On the 2024 budget, the organisations noted that the Appropriation Act, which expired in December 2024, was extended by the National Assembly to mid-2025 and later to December 2025. They alleged that despite these extensions, the executive failed to implement the budget as approved, before seeking its repeal and re-enactment with a higher expenditure ceiling, increasing the total budget from ₦35.05 trillion to ₦43.56 trillion.
Describing the process as unprecedented, the groups said increasing a budget after the end of its lifespan had no basis in Nigerian law. They argued that the expenditure of additional funds without prior authorisation constituted a constitutional violation, stressing that the country was not operating under a declared fiscal emergency.
The coalition also faulted the handling of the 2025 budget, criticising the revision of expenditure figures at the end of the fiscal year rather than through a mid-year review, which they said is the accepted global practice. They rejected claims by the National Assembly that the repeal and re-enactment were intended to align Nigeria’s budgeting process with international best standards.
Citing relevant provisions of the Constitution and the Fiscal Responsibility Act, the groups said the continued refusal to publish budget documents breached the law and eroded public trust in government.
They called on the National Assembly to immediately halt all unappropriated spending, warning that such actions could amount to impeachable offences. The coalition also demanded a firm commitment from the President to comply strictly with constitutional spending limits.
In addition, the groups urged the immediate publication of the 2026 budget estimates, as well as the re-enacted 2024 and 2025 Appropriation Acts, on official government platforms, and called for renewed guarantees of citizen participation in fiscal decision-making.
The statement was jointly signed by the Centre for Social Justice, Africa Network for Environment and Economic Justice, Civil Society Legislative Advocacy Centre, BudgIT, PRIMORG, PLSI, and other advocacy organisations.
