The slow pace of Nigeria’s 2025 budge implementation has come under renewed scrutiny as President Bola Ahmed Tinubu prepares to present the 2026 Appropriation Bill to the National Assembly.
DDM gathered that attention has shifted sharply to the status of the 2025 Appropriation Act amid concerns about transparency, accountability, and compliance with fiscal laws.
A report by Daily Trust dated Friday, December 19, 2025, indicated that questions persist within government and public finance circles over how effectively the 2025 budget has been implemented.
The anticipated presentation of a new spending plan has triggered public interest in whether previous budgetary allocations have been properly managed and reported.
Observers say the transition into a new budget cycle has exposed lingering gaps in fiscal reporting and performance disclosure.
Checks at the Budget Office of the Federation reportedly revealed the absence of publicly available documentation outlining the performance of the 2025 budget.
This lack of accessible records has raised red flags regarding adherence to the Fiscal Responsibility Act.
The law mandates regular disclosure of budget implementation reports to ensure openness in public finance management.
Without such disclosures, stakeholders are unable to track how funds approved by the National Assembly have been utilised.
Analysts argue that the absence of performance data makes it difficult to evaluate whether spending aligns with national development priorities.
Concerns have also been raised about the implications of weak reporting for legislative oversight and public accountability.
Earlier in the year, the Director-General of the Budget Office of the Federation, Dr Tanimu Yakubu, offered insights into the government’s fiscal situation during a stakeholders’ engagement in Abuja.
At that meeting, Yakubu disclosed that revenue generated under the 2025 budget framework was being used to finance the capital component of the 2024 budget.
The revelation highlighted the financial strain facing the Federal Government and the challenges of maintaining strict fiscal year boundaries.
Experts say such overlaps underscore systemic revenue shortfalls and pressure on government cash flow.
Further explanations from officials suggested that revenue projections for the 2025 budget have not been fully realised.
One major factor identified was underperformance in crude oil production.
As oil remains a critical source of government revenue, lower output has directly affected expected earnings.
The revenue gap has, in turn, constrained funding for capital projects across key sectors.
Infrastructure, social services, and economic development programmes have reportedly been affected by limited disbursements.
With the National Assembly set to receive the 2026 Appropriation Bill, lawmakers are expected to interrogate the status of the 2025 budget closely.
Civil society organisations are also likely to intensify calls for transparency and compliance with fiscal reporting obligations.
Economic analysts say clear documentation of budget performance is essential for restoring confidence in public financial management.
They argue that presenting a new budget without accounting for the previous one risks weakening fiscal discipline.
The unfolding budget process has therefore renewed debate about governance standards and financial accountability.
Observers note that how the government addresses concerns around the 2025 budget may shape legislative and public confidence in the 2026 fiscal proposals.
As Nigeria moves toward another financial year, the demand for transparency, discipline, and credible budget reporting remains at the centre of national discourse.