The Federal Government has defended Executive Order 9 (EO9), insisting that the directive does not amount to lawmaking by the President but is aimed at enforcing constitutional provisions governing the custody and management of Federation revenues.
In a press statement issued on February 23, 2026, Director-General of the Budget Office of the Federation and Secretary of the Implementation Committee on Executive Order 9, Tanimu Yakubu, dismissed claims that the order represents executive overreach.
“Commentaries suggesting that Executive Order 9 amounts to the President ‘making law’ misstate both the Constitution and the fiscal question at issue, EO9 does not create law; it enforces constitutional custody of Federation revenues.” Yakubu said.
Citing Section 80(1) of the 1999 Constitution (as amended), he stressed that all revenues or other monies raised or received by the Federation must be paid into and form one Consolidated Revenue Fund of the Federation.
“Section 80(1) is mandatory. Public revenue cannot lawfully be retained, applied, or warehoused outside constitutional funds,” he stated.
Yakubu also referenced Section 162 of the Constitution, which requires revenues accruing to the Federation to be paid into the Federation Account for distribution in line with constitutional allocation principles.
“The order of legality is clear: revenue must first enter constitutionally recognised accounts before it can be appropriated, shared, or spent,” he said.
He explained that EO9 operationalises these constitutional provisions in the oil and gas sector by directing the direct remittance of petroleum revenues — including royalties, taxes, profit oil and gas, penalties, and related receipts — into constitutionally recognised accounts.
“EO9 strengthens reconciliation and transparency across collection, custody, and reporting. It ensures that petroleum revenues are fully captured within the constitutional revenue framework,” Yakubu added.
Addressing concerns about legislative encroachment, the Budget Office boss maintained that the executive order does not intrude into the powers of the National Assembly.
“EO9 does not regulate legislative procedure, amend the Petroleum Industry Act, or repeal any statute,” he said. “It is an executive instrument issued under Section 5 to ensure faithful execution of the Constitution and applicable laws.”
He noted that any dispute over the constitutional validity of the order should be resolved by the judiciary.
“If any party disputes the constitutional validity of EO9, the judiciary remains the proper forum for determination,” Yakubu stated. “Pending any judicial pronouncement, the Executive is duty-bound to protect Federation revenues, uphold constitutional supremacy, and strengthen fiscal integrity for FAAC distributions, budget credibility, and macroeconomic stability.”
The statement comes amid ongoing public debate over the scope of executive powers and the management of oil and gas revenues, a major pillar of Nigeria’s fiscal structure.