Nigeria's external debt has risen to over ₦74 trillion, while the country's total public debt now stands at about ₦159 trillion. Every year, government borrows more, budgets more and promises more. Yet many projects remain abandoned, some are repeatedly budgeted for, and Nigerians are left wondering whether we are borrowing to build the future or merely financing poor budget implementation.

Recently, Nigerians were told that out of over ₦218 billion appropriated for capital projects under the Federal Ministry of Health Headquarters, only about ₦36 million had reportedly been released. Whether viewed from a legal, economic or governance perspective, that should concern every Nigerian.

The recent controversy surrounding the alleged inclusion of a fictitious government agency in the 2026 Appropriation Act, with a reported allocation of about ₦1.3 billion, should also concern every Nigerian. Whether ongoing investigations ultimately establish criminal conduct or expose serious administrative failures, one lesson is already clear: our budget process requires stronger legal safeguards.

The problem is not always the absence of money. It is often the absence of accountability.The annual Appropriation Act authorizes government spending, but it says very little about the consequences of reckless or inappropriate implementation of budgets. Projects are abandoned. Funds are diverted. Budgets are selectively implemented. Government agencies that ought not to exist allegedly find their way into the budget. Then government returns to borrow even more.

I believe the National Assembly should pass an Appropriation Accountability and Enforcement Act to complement the yearly Appropriation Act.Such a law should:

• Make public officers personally liable for reckless or inappropriate implementation of budgets.
• Require mandatory verification of every agency, project and beneficiary before inclusion in the national budget.
• Compel quarterly publication of budget releases, expenditure and implementation reports by every Ministry, Department and Agency.
• Prevent further budget releases where previous allocations have not been properly accounted for.
• Give citizens, professional bodies and civil society organisations the legal right to approach the courts to enforce compliance with the Appropriation Act.
• Mandate independent forensic audits where there are credible allegations of waste, diversion or non-performance.
• Introduce strict fiscal discipline by requiring government to justify every proposed loan, identify the projects it will finance, explain how it will be repaid, and demonstrate that previous loans and budget allocations were properly implemented before additional borrowing is approved.

Nigeria should begin to elect lawmakers who see accountability as a core legislative ideology. That may sound ambitious in a country where corruption has become deeply entrenched, but if Nigeria must survive, accountability must become part of our legal culture.If properly implemented, this law could save Nigeria hundreds of billions of naira annually, reduce waste, strengthen fiscal discipline and significantly reduce our dependence on borrowing.Perhaps this is the kind of law the National Assembly should be remembered for—not another amendment, motion or investigation—but a law that compels government to account for every naira budgeted, every project abandoned and every loan obtained.

Philip Orbih
Lawyer, Human Rights Consultant
Executive Director, Porb Justice and Development Initiative (PJDI)