THE Federal Government has defended Executive Order 9 (EO9), insisting that the directive does not amount to executive lawmaking but rather enforces constitutional provisions governing the custody and management of Federation revenues.
In a statement sent to News Point Nigeria on Monday and dated February 23, 2026, Director-General of the Budget Office of the Federation, Tanimu Yakubu, dismissed claims that the order represents executive overreach. Yakubu, who also serves as Secretary of the Implementation Committee on Executive Order 9, said critics have misinterpreted both the Constitution and the fiscal issues addressed by the directive.
According to Yakubu, EO9 does not introduce new legislation or amend existing statutes but ensures strict compliance with constitutional requirements regarding public revenue.
“Executive Order 9 does not create law; it enforces constitutional custody of Federation revenues,” the statement read.
He cited Section 80(1) of the 1999 Constitution (as amended), which mandates 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. He stressed that public revenue cannot lawfully be retained, applied, or warehoused outside constitutionally recognised funds.
The government also referenced Section 162 of the Constitution, which requires that revenues accruing to the Federation be paid into the Federation Account for distribution according to constitutional allocation principles.
Yakubu argued that the “order of legality” is clear: revenue must first enter constitutionally recognised accounts before it can be appropriated, shared, or spent.
He explained that EO9 operationalises these constitutional provisions specifically within the oil and gas sector by mandating the direct remittance of petroleum revenues — including royalties, taxes, profit oil and gas, penalties, and related receipts — into the appropriate constitutional accounts.
Beyond remittance, EO9 also seeks to tighten reconciliation processes and enhance transparency across collection, custody, and reporting systems in the petroleum sector.
The Budget Office said the measure is designed to strengthen fiscal integrity, improve Federation Account Allocation Committee (FAAC) distributions, boost budget credibility, and support macroeconomic stability.
Addressing concerns about separation of powers, the statement maintained that EO9 does not intrude into the legislative competence of the National Assembly.
Yakubu cited Section 60(1) of the Constitution, which preserves the procedural autonomy of the National Assembly, noting that the executive order neither regulates legislative procedure nor amends the Petroleum Industry Act (PIA) or any other statute.
Instead, he said the order was issued pursuant to Section 5 of the Constitution, which vests executive powers in the President to ensure the faithful execution of the Constitution and applicable laws.
The government further stated that any party questioning the constitutional validity of EO9 has the right to seek judicial interpretation.
“If any party disputes the constitutional validity of EO9, the judiciary remains the proper forum for determination,” Yakubu noted.
Pending any court ruling, he added, the Executive remains duty-bound to protect Federation revenues and uphold constitutional supremacy.
The statement framed EO9 as part of broader efforts to reinforce accountability in Nigeria’s revenue management architecture, particularly within the oil and gas sector, which remains the backbone of national earnings.