Concerns are mounting over the Federal Government's commitment to transparency following the failure to make public the details of the 2026 appropriation. President Bola Ahmed Tinubu signed the budget on April 17, but nearly 20 days later, the document remains hidden from public view. This non-disclosure contradicts an established tradition where the Ministry of Finance and the Budget Office present breakdowns of revenue and expenditure projections.
Budget Process Plagued by Questions
The process leading to the 2026 budget was riddled with irregularities. The budget was presented on December 19, just 12 days before the end of the 2025 fiscal cycle, leaving the National Assembly with no choice but to carry the debate into the new year. By March 31, President Tinubu requested the National Assembly to increase the initially proposed N58.47 trillion by N9 trillion, raising the total budget to N68.3 trillion. The request was received, considered, and approved alongside the budget, which was passed in 24 hours.
CSJ Criticizes Budget Office
The Centre for Social Justice (CSJ) has condemned the failure of the Budget Office of the Federation (BOF) to upload the signed 2026 budget on its website for citizens to scrutinize. In a document titled 'Where is the 2026 budget' and signed by its Lead Director, Eze Onyekpere, the CSJ advised the Director General of the BOF to resign if he cannot perform his duties. The center noted that even the routine budget breakdown typically presented by the Minister of Finance and the Coordinating Minister of the Economy has not been done, further entrenching a culture of fiscal opacity.
The CSJ emphasized that Nigerians have a right to information on the details of allocation and management of public expenditure and resources at the federal level. 'From the scheme and trajectory of events, these denials are deliberate and targeted at frustrating the exercise of the right of Nigerians to participate and make informed inputs into the fiscal governance system,' it stated.
The organization recalled that the executive budget proposal, presented by the President to the National Assembly on December 19, 2025, was only uploaded to the website on January 8, 2026 – 20 days after presentation. 'It is a matter of grave concern that 17 days after the presidential assent, the BOF, Minister of Budget and Economic Planning, and the Coordinating Minister for the Economy have not deemed it fit to have a budget briefing or breakdown session with Nigerians to detail the economic policy leads behind the budget,' the CSJ said.
Legal Obligations Ignored
The CSJ reminded relevant officials of the provisions of section 48 (1) of the Fiscal Responsibility Act (FRA), which mandates the Federal Government to conduct its fiscal and financial affairs transparently and ensure full and timely disclosure and wide publication of all transactions and decisions involving public revenues. 'This deliberate refusal by the BOF to perform a statutory duty runs contrary to the entire gamut of the Freedom of Information Act and the constitutional fundamental objective of participation by the people in their fiscal governance – because no one can participate or make informed contributions without the requisite information,' it noted.
BOF Cites Vetting Process
While acknowledging the delay in uploading the budget on its website, a senior official of the BOF told The Guardian that the documents need to be vetted properly before they are made public. The staff could not confirm when the budget documents would be uploaded.
