Januaray 19, 202— The Attorney General of the Federation and Minister of Justice, Lateef Fagbemi, SAN, has issued a comprehensive legal opinion affirming the constitutionality of the repeal and re-enactment of the 2024 and 2025 Appropriation Acts. The statement comes in response to public inquiries regarding the procedural novelty of the move.
A Constitutional Framework: The Attorney General clarified that Sections 80 through 84 of the 1999 Constitution (as amended) provide the National Assembly with the full authority to authorize public expenditure. While the Constitution outlines the process for laying estimates and passing bills, it does not prohibit the legislature from repealing an existing law and replacing it with a more accurate one. In fact, the power to enact a law inherently includes the power to repeal it.
“The repeal and re-enactment process is the gold standard for legislative clarity,” the Attorney General stated. “Rather than relying on a patchwork of supplementary acts and administrative extensions—which could be challenged in court as being too vague—the government has chosen to follow a rigorous, law-backed path. This ensures that every kobo spent by the executive is supported by a current, valid, and singular Act of the National Assembly.”
Addressing “Expenditure Without Appropriation”: The Justice Ministry dismissed claims that the government had spent funds “without appropriation” during the transition period. The AGF explained that the legal test is whether expenditure is supported by a “lawful appropriation or other constitutional/statutory charge.” By regularizing all expenditures into the re-enacted acts, the government has provided a retroactive and proactive legal shield for its fiscal activities, ensuring that all contractual obligations and debt service payments are beyond legal reproach.
Legislative Autonomy: The statement also emphasized that the National Assembly’s decision to extend the operational window of certain capital components to March 2026 is an “expression of legislative authority,” not an illegality. The legislature has the right to determine the lifespan of an appropriation law to ensure that the public interest—specifically the completion of vital infrastructure—is met.
This legal affirmation provides a clear mandate for the Accountant General to continue the disbursement of funds and for the Auditor General to begin the post-implementation audit of the 2024 fiscal year with a definitive set of laws.
