CISLAC, CSJ, others demand transparency in budget implementation

Some of the nation’s leading civil society Organisations (CSOs) have berated the federal government for deliberate breach of the Constitution through financial recklessness and lack of transparency in budget implementation in the country.

The organisation comprising Centre for Social Justice (CSJ), Africa Network for Environment and Economic Justice (ANEEJ), Civil Society Legislative Advocacy Centre (CISLAC), PLSI, BudgIT and PRIMORG on Wednesday in a joint statement condemned what they termed ‘fiscal rascality’ by the President Bola Tinubu administration.

They express concern over the recent constitutional breaches in the repeal and re-enactment of the 2024 and 2025 Appropriation Acts carried out by a collaboration of President Bola Ahmed Tinubu and the National Assembly (NASS).

They also expressed concerned about the opacity, lack of transparency and popular participation in the federal budgeting process, to the extent that eighteen days after the presentation of the federal executive budget, the Budget Office of the Federation (BOF) and the NASS have failed, refused and neglected to upload same to their websites.

“Furthermore, the 2024 and 2025 Appropriation Acts (Repeal and Re-enactment) bills which have been approved by NASS are not available to Nigerians on any electronic portal and there was no opportunity for popular participation in the consideration and re-enactment of these Acts.

“These breaches raise fundamental questions about the management of public revenues and expenditure and the responsiveness of the executive and legislature to the fiscal stipulations of the Constitution of the Federal Republic of Nigeria 1999 as amended (“Constitution”) and the Fiscal Responsibility Act.

“We recall that S.81 of the Constitution explicitly provides for the submission of expenditure proposals by the President to NASS and prior approval of the NASS before public expenditure is incurred. This is further buttressed by S.80 (2), (3) and (4) of the Constitution,” they said.

They noted that these provisions inform the yearly submission of executive budget proposals to NASS for approval and their in-year amendment if the need arises.

Noting that while essentially expenditure must be based on prior legislative approval, the 2024 Appropriation Act should have expired on December 31 2024 but NASS purported to extend the life span to June 2025 and later December 2025.

They said, “Even in its extended lifespan, the executive failed to implement the 2024 budget in accordance with its tenor and now that the extended life has ended, the President sought to repeal and re-enact the Act increasing the total budget size from N35.05 trillion to N43.56 trillion.

“This is a legal and constitutional impossibility and can only be possible in a country where the rule of law is continuously desecrated. It is an affront to the fiscal provisions of the Constitution for the President to spend extra N8trillion in public funds without prior legislative approval and Nigeria was not operating under any declared fiscal emergency.

“The President only sought approval after expenditure and the supine rubber stamp NASS gave its approval. On the reduction in the size of the 2025 federal budget, a budget is reviewed mid-year in June and the outcome of the review deployed in the amendment of the budget.

“A budget is not arbitrarily reviewed in December when its life should end. We recall that NASS stated that the decision to repeal and re-enact the 2024 and 2025 Appropriation Acts was taken to align Nigeria’s budgeting process with global best practices, enhance transparency, and resolve implementation challenges associated with running multiple budgets.

“This position of NASS cannot be supported by Nigerian fiscal laws and policies or any international best practice. Rather it is a mismanagement and gross abuse of due process and our fiscal laws.”

The coalition also berated the government’s refusal to make public the 2026 Appropriation Bill or the 2024 and 2025 Appropriation Act (Repeal and Re-enactment) Bills (now Acts of NASS) are in gross violation of this provision.

They demanded that the National Assembly should ensure that there is no expenditure without appropriation as unbudgeted expenditure not incurred in accordance with constitutional stipulations is an impeachable offence.

“An unconditional guarantee by the President to abide by constitutional stipulations of spending only what has been appropriated. The immediate publication of the 2026 federal budget estimates on the website of the BOF and NASS.”

They also demanded the immediate publication of the 2024 and 2025 Appropriation Act (Repeal and Re-enactment) Bills and the 2024 and 2025 Appropriation Act (Repeal and Re-enactment) Acts on the website of the BOF and NASS; and a commitment to fiscal transparency in accordance with S.48 of the FRA and a guarantee of popular participation in the consideration and approval of all fiscal laws and policies.