Legal Concerns over 2025 Budget Extension

Legal concerns have emerged over President Bola Tinubu's recent signing of a law that extends the 2025 budget's implementation period. The extension, approved by the Senate and House of Representatives, pushes the deadline from September 30, 2026, to December 31, 2026. This fourth extension has drawn criticism from legal experts and civil society organizations, who argue that it raises issues of accountability and constitutional compliance.

Lawyer Victoria Adaji, citing the 1999 Constitution, highlighted that the extension violates provisions related to the annual budgeting process and the clear definition of a financial year as a 12-month period starting on January 1. She expressed concern that the overlap between the 2025 and 2026 budgets could complicate tracking of public expenditure and hinder the Auditor-General's ability to determine which appropriation funded specific projects.

Adaji pointed out that Ghana and Kenya have statutory timelines for budget presentation, whereas Nigeria lacks such a deadline, potentially leading to a "rolling three-year cycle" of ad-hoc budget amendments. This, she argued, erodes the rule of law in public finance management.

Human rights lawyer Udochukwu Onoh echoed these concerns, noting that repeated extensions indicate a broader problem within Nigeria's budget approval and implementation process. He criticized the inability to retire unspent funds before a new budget takes effect, leading to a lack of accountability and transparency. Onoh urged government agencies to ensure proper retirement and accounting of unspent funds to maintain public trust and prevent the extension from undermining the sanctity of the Appropriation Act.