CSJ Writes N’ Assembly, Oyedele, Queries Non-implementation of 2025, 2026 Capital Budgets

* Accuses lawmakers of failing to nudge Executive to act

Ndubuisi Francis in Abuja 

A leading civil society organisation (CSO) working on public finance and economy — Centre for Social Justice (CSJ) — has written the National Assembly and the Minister of Finance and Coordinating Minister of the Economy, Mr. Taiwo Oyedele, questioning why funds are yet to be released for the implementation of the 2026 federal capital budget, nine months into the year.

In separate letters addressed to the Senate President and Speaker of the House of Representatives as well as Oyedele, copies of which were made available to THISDAY, CSJ stated that from available information, as of September 9, 2026, not a single kobo has been released for the implementation of the 2026 federal capital budget.

In the letters signed by its Lead Director, Onyekpere, CSJ explained that information at its disposal, and confirmed by the absence of any information to the contrary, indicated that money for the implementation of the carried-over part of the 2025 Federal Capital Budget has not been fully released and cash-backed as of the date of its letter, while no fund has so far been released for the capital component of the 2026 Appropriation.

“Most MDAs have received less than 50 per cent of funds necessary for the implementation of the carried-over capital

expenditure.

“Not a single kobo has been released for the implementation of the 2026 Federal Capital Budget. September, being nine months into the year should be a period of entering the last mile of the implementation of the 2026 Federal Budget,” the organisation said.

It noted that the National Assembly had failed, refused and neglected to exercise its powers of oversight to compel the Executive to fully implement the capital components of the 2025 Appropriation Act and commence the implementation of the 2026 Appropriation Act.

“This has been the trend of budget implementation since 2023 and in no year has the budget been effectively implemented within he year. 

“However, available information points in the direction of revenues for budget implementation being available and sometimes, the revenue the first half of 2025, being a nominal increase of about 50 per cent,” the organisation said.

According to the petition, revenue agencies have reported overshooting their yearly projections, adding that media reports were to the effect that the Nigerian Revenue Service (NRS) collected N21.6 trillion in the first half of 2026, compared to N14.27 tilion in 2025.

Regrettably, it observed that approvals for debt procurement from the National Assembly have always been timely, stressing that in fact, the Federal Government is yet to exhaust borrowing approvals so far granted by the National Assembly. 

“Furthermore, savings from fuel subsidy removal implies that more resources are available for Federal Government expenditure.

“CSJ therefore, finds it extremely strange that Federal Capital Budgets are left unimplemented while the evidence points to the availability of resources. Pray, did NASS authorise the Executive to warehouse 2025 federal revenues to make them available for implementation of the carried over budget in 2026? 

“Is there a NASS authorisation for the warehousing of 2026 federal revenue to make them available next year? Nigerians are beginning to feel that there is a deliberate collaboration between the Legislature and the Executive to intensify hardship, suffering and misery for the majority of the population who feel the brunt of the nonimplementation of capital budgets.

“In the circumstances, CSJ demands that if NASS believes that they truly represent Nigerians, NASS should address Nigerians explaining the reason(s) for the institutionalised undue delays in release of funds for the implementation of capital budgets. 

“This demand is made in the light of S.48(1)of the FRA: 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 finances,” CSJ said.

It noted that Nigerans are aware that the budgeted votes of the National Assembly are duly and fully released as constitutional and statutory expenditure under the Forst-Line Charge, adding that members of parliament do not therefore know or feel the impact of the non-release of capital votes.

CSJ urged the National Assembly to take concrete and urgent steps to ensure the immediate release of all due funds for the implementation of the 2025 and 2026 federal capital budgets.