Failing that, Atiku said, the president should resign.
He also accused Tinubu of violating the 1999 Constitution (as amended) by failing to act on the bill within the period prescribed by law, warning that continued inaction undermines democratic governance and public accountability.
Atiku, in a statement issued on Friday by his Senior Special Assistant on Public Communication, Phrank Shaibu, said the president’s delay in assenting to or rejecting the bill months after it was transmitted by the National Assembly amounted to a disregard for the Constitution.
“Nigerians deserve clarity, not silence. The constitution neither authorises executive inaction nor contemplates indefinite presidential delay. Continued failure to act only reinforces public concern that constitutional obligations are increasingly being subordinated to executive convenience,” the statement read in part.
Citing Section 58(4) of the 1999 Constitution (as amended), Atiku noted that the president is required to signify assent or withhold assent to any bill presented to him within 30 days.
“That provision is neither decorative nor discretionary. It is a constitutional command. The framers of our constitution never envisaged a president who would simply sit on legislation indefinitely while governance drifts without certainty or accountability,” he said.
The Federal Audit Service Bill is a proposed legislation intended to strengthen the independence of the Office of the Auditor-General, modernise Nigeria’s public audit system and improve oversight of government spending.
According to Atiku, delaying action on a bill designed to deepen transparency and accountability sends the wrong signal at a time when Nigerians are demanding stronger institutions and prudent management of public resources.
Atiku alleged that the president’s failure to act reflects what he described as a broader pattern of constitutional disregard in the current government.
“Every major scandal begins with a smaller act of institutional neglect. It begins when constitutional provisions are treated as optional, when oversight institutions are weakened and when those entrusted with enforcing the law become comfortable operating outside its clear boundaries,” he added.
The former vice president also referenced the controversy surrounding the proposed Presidential Foreign Intervention Promotion Council, arguing that the episode highlighted the risks associated with weak institutional safeguards and inconsistent official communication.
“The constitution is one indivisible covenant. A president who treats one constitutional obligation as optional inevitably weakens respect for every other constitutional safeguard. That is how impunity gradually becomes institutional culture and governance descends into perpetual crisis management rather than responsible leadership,” Atiku stated.
He maintained that constitutional government cannot survive where leaders obey the law selectively.
“The same constitution that confers enormous powers on the president also places clear obligations upon him. Executive authority is not a licence for constitutional indifference. A president who expects citizens to obey the law must himself be the foremost example of obedience to the constitution,” he stated.
Section 58 of the Constitution of the Federal Republic of Nigeria, 1999 (as amended) outlines the procedure for presidential assent to bills passed by the National Assembly. Subsection (4) provides that the president shall, within 30 days of receiving a bill, signify assent or withhold assent.
Where assent is withheld, Section 58(5) empowers the National Assembly to override the president’s decision if the bill is passed again by a two-thirds majority of both the Senate and the House of Representatives.
The Federal Audit Service Bill seeks to reform Nigeria’s public audit framework by strengthening the institutional and financial independence of the Office of the Auditor-General for the Federation, enhancing oversight of public expenditure and aligning the country’s audit system with international best practices.
The presidency had not responded to Atiku’s latest comments as of the time of filing this report.
punch.ng
FOLLOW US ON:
