Civil Society Groups Slam Tinubu, N’Assembly Over Budget Re-enactment, Demand Fiscal Transparency

Michael Olugbode in Abuja

A coalition of Nigerian civil society organisations has accused President Bola Tinubu and the National Assembly of breaching constitutional and fiscal laws through the repeal and re-enactment of the 2024 and 2025 Appropriation Acts.

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 groups.

They warned that the action undermined transparency and democratic accountability.

In a statement issued in Abuja, under the platform, “ Nigerian Economy Civil Society Action,” the groups described the development as a dangerous abuse of the fiscal process, alleging that billions of naira were spent without prior legislative approval.

The organisations expressed outrage that 18 days after the presentation of the federal budget, neither the Budget Office of the Federation nor the National Assembly had made the budget documents publicly available. They said the absence of published budget details prevented citizens from scrutinising government spending and participating meaningfully in the budgeting process.

According to the groups, the situation was worsened by the repeal and re-enactment of the 2024 and 2025 Appropriation Acts without public hearings or access to the revised documents.

They argued that the move violated constitutional provisions which require legislative approval before any public funds are expended.

The coalition noted that the 2024 Appropriation Act, which originally expired at the end of December 2024, was controversially extended by the National Assembly to mid-2025 and later to December 2025. They alleged that despite the extensions, the executive failed to implement the budget as approved before seeking to repeal and re-enact it with an increased expenditure figure, raising the total budget size from N35.05 trillion to N43.56 trillion.

Describing the process as unprecedented, the groups argued that increasing a budget after its lifespan had ended had no basis in Nigerian law. They maintained that the spending of additional public funds without prior authorisation amounted to a constitutional violation, noting that Nigeria was not operating under a declared fiscal emergency at the time.

On the 2025 budget, the organisations faulted the decision to revise expenditure figures at the end of the fiscal year rather than through a mid-year review, which they said is the globally accepted 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 practices.

The groups cited provisions of the Constitution and the Fiscal Responsibility Act which mandate transparency, legislative oversight, and public disclosure of government financial decisions.

They said the continued refusal to publish budget documents violated these laws and eroded public trust.

As part of their demands, the civil society organisations called on the National Assembly to halt all unappropriated spending, warning that such actions could constitute grounds for impeachment. They also demanded a firm commitment from the President to comply strictly with constitutional spending limits.

The coalition further urged the immediate publication of the 2026 budget estimates and the re-enacted 2024 and 2025 Appropriation Acts on official government platforms, alongside renewed guarantees of citizen participation in fiscal decision-making.