The Federal Government and the National Assembly have come under criticism over the extension of the implementation of the 2025 capital budget to December 2026, with the Centre for Social Justice (CSJ) warning that repeated budget rollovers are undermining fiscal discipline

]The National Assembly, acting on the prompting of the executive, has approved the extension of the implementation period for part of the 2025 capital budget to December 2026.

In a statement issued by the Lead Director of CSJ, Eze Onyekpere, it said the latest extension was particularly troubling because the 2024 capital budget had similarly been extended to December 2025, while the 2023 capital budget was also rolled over.

According to the CSJ, only 30 per cent of the 2025 capital vote is now being extended, while Ministries, Departments and Agencies (MDAs) had earlier been directed to roll over the remaining 70 per cent, which subsequently formed the foundation of the 2026 capital budget.

The organisation argued that repeated rollovers were not merely accounting or administrative issues, noting that capital expenditure funds projects and equipment critical to citizens’ welfare and national security.

It listed security equipment and ammunition, schools, hospitals, roads, bridges, electricity, agriculture and water infrastructure among projects dependent on timely capital budget implementation.

The group said the development raised broader concerns about the gap between parliamentary appropriation and actual delivery, particularly as the government seeks to accelerate economic growth and attract investment.

It recalled that President Bola Ahmed Tinubu, in his 2026 Budget Speech, described infrastructure as essential for businesses to scale and create jobs.

It, however, said there was still no clear account of the implementation of the 2026 capital budget, while the 2027-2029 Medium Term Expenditure Framework (MTEF), which should provide the basis for the 2027 Appropriation Bill, had not been prepared and laid before the National Assembly as of September 30, 2026.

The organisation said poor budget implementation raises questions about the government’s commitment to the budget discipline promised by the President.

Tinubu had pledged in his 2026 Budget Speech that the year would be marked by stronger discipline in budget execution. He also directed the Minister of Finance and Coordinating Minister of the Economy, Minister of Budget and Economic Planning, Accountant-General of the Federation and the Director-General of the Budget Office to ensure strict implementation of the 2026 Budget in line with approved details and timelines.

The CSJ said it had, on September 10, 2026, written to the Minister of Finance and Coordinating Minister of the Economy, Senate President and the Speaker of the House of Representatives on the implementation of the 2025 and 2026 capital budgets.

It said it had received no response from the officials.

It described the situation as a serious accountability issue, arguing that prolonged delays in capital expenditure translate into delayed infrastructure, weaker public services and lost opportunities for citizens and businesses.