Abuja - The Budget Office of the Federation on Saturday denied issuing any directive to ministries, departments and agencies to ignore the implementation of the 2013 appropriation bill.
This is contained in a statement by Mr Francis Ojiah, Director, Administration, Budget Office, in Abuja.
"We wish to state categorically that this is absolutely untrue.
"At no time since the passage of the 2013 budget and subsequent assent by Mr President, did the budget office issue such a directive," it said.
It also said that following the passage of the, series of consultations were held between the National Assembly and the executive and observations were made on aspects of the bill that required adjustment.
The areas observed, it said, included personnel cost, overhead votes and critical capital projects.
It added that it was agreed that an amendment should be sent to thev assembly for consideration after assent by President Goodluck Jonathan.
"The budget office subsequently issued a brief Circular Ref No. BD/2000/Exp/S.132/T/16, dated March 6, to guide MDAs on steps to observe in proposing any amendment to their budgets, along with a template.
"They were to focus on the personnel cost, overhead and critical capital projects," it added.
The statement said there was nothing in the circular that suggested that the 2013 Appropriation Act should not be implemented.
It said the guideline took pains to stress the need for MDAs, in preparing their amendment proposal, to respect the act as passed.