The Centre for Social Justice (CSJ) has faulted the processes leading to the preparation of the 2026 Appropriation Bill and its subsequent presentation last Friday, to a joint sitting of the National Assembly.
Lead Director, CSJ, Eze Onyekpere said the 2026/2028 Medium Term Expenditure Framework and Fiscal Strategy Paper (MTEFT/FSP, precursor to the budget proposal, violated the Fiscal Responsibility Act in terms of timing and public participation in its formulation.
Onyekpere, a lawyer and public finance management expert argued that the timing of the MTEF and the Budget Call Circular were flawed and blamed the Executive for its failure to abide by the principal legislation guiding the budgeting process in Nigeria.
“By S.14 of the Fiscal Responsibility Act (FRA), the Minister(of Finance) shall before the end of the second quarter of each financial year, present the Medium-Term Expenditure Framework to the Federal Executive Council for consideration and endorsement.
“This clearly states that the MTEF should have been endorsed by the FEC by the end of June and forwarded to NASS in July for their approval.
“The MTEF is the foundation policy planning documentation for the preparation of the annual budget. Presenting same for the approval of NASS in the second week of December is an inexcusable failure.
“The Call Circular comes immediately after the MTEF has been approved. Ideally, it is expected that the MTEF should be approved by NASS before they embark on their mid- year vacation.
“This implies that the MTEF should be approved between late July and early August to enable MDA ( Ministries Departments and Agencies) budget preparation and bilateral discussions to proceed thereafter,” he said.
Onyekpere also faulted the process for lacking transparency and absence of citizens participation, transparency and Citizens.
He said that as at the last check, the FEC endorsed MTEF was not available in any electronic portal of the Budget Office of the Federation (BOF) or the executive in general. Similarly, he said, the National Assembly (NASS ) did not upload it to any portal where citizens could have free access to the document. Furthermore, Onyekpere stated, there was no consultation with any citizens groups before the executive endorsed the MTEF.
“But the FRA in S.13 mandated the Minister in preparing the draft MTEF, to hold public consultations, on the Macro-economic Framework, the Fiscal Strategy Paper, the Revenue and Expenditure Framework, the strategic, economic, social and developmental priorities of government, and such other matters as the Minister deems necessary; provided that, such consultations shall be open to the public, the press and any citizen or authorized representatives of any organization, group of citizens, who may attend and be heard on any subject matter properly in view.
“A visit by a staff of the Centre for Social Justice to the BOF to get the endorsed MTEF met officials who bluntly refused to release same arguing that it would not be released to the public until after the approval by NASS.
“This raises the poser whether staff and the management of BOF have ever read the FRA which should be the equivalent of a scripture in their day to day work. Should leadership be in disobedience of the law or is it ignorance or negligence of leadership?.
“This appears to be impunity writ large. For the FRA in S.48 (1) was unambiguous when it stated that the Federal Government shall ensure that its fiscal and financial affairs are conducted in a transparent manner and accordingly ensure full and timely disclosure and wide publication of all transactions and decisions involving public revenues and expenditures and their implications for its finances.
“Media reports indicate that NASS handed the MTEF to a committee with the mandate to report back by December 17th 2025. In their usual tradition, they have invited key fiscal officials to explain the contents and provide more clarity.
“It was reported that the Senate approved the MTEF on December 16th 2025. There was no opportunity for citizens and stakeholders’ input.
“Let it be clearly and unequivocally stated that approving the MTEF for the FGN in a matter of less than seven working days after submission is clearly not enough time for an empirical and meticulous consideration of the MTEF.
“It is like the “bow and go” system of approval based on the mandate song which majority of NASS members of the All Progressives Congress stand.
“The MTEF as presented needs interrogation before approval and this requires the inputs of bodies and persons outside of the NASS whose competencies are relevant for the approval of a realistic and developmental MTEF to guide 2026 budgeting. The figures reported to have been approved do not inspire confidence and credibility,” he said.
Onyekpere expressed disappointment over the decision of the government to roll over seventy per cent (70%)of 2025 Capital Votes to to continue in FY 2026, expressing concern at the non implementation of the 2025 capital budget in spite if claims by the government to have surpassed its revenue targets and the multiple loans obtained within the same financial year.
He said the figures paraded in the MTEF donot add up and therefore charged the National Assembly to exercise theri oversight function by compelling the President and Finance Minister to present a proper account of revenue and expenditure for 2025.
