The Federal Government (FG) has defended Executive Order 9 (EO9), explaining that it enforces constitutional revenue remittance rather than constituting executive overreach.
In a statement issued on Monday by the Director-General of the Budget Office of the Federation, Tanimu Yakubu, he cited Section 80(1) of the 1999 Constitution (as amended), noting that it mandates that all revenues or other moneys raised or received by the Federation be paid into and form a single Consolidated Revenue Fund of the Federation.
Yakubu stressed that commentary suggesting that EO9 amounts to the President “making law” misstates both the Constitution and the fiscal issue at stake.
” EO9 does not create law; it enforces constitutional custody of Federation revenues. Section 80(1) of the Constitution (1999, as amended) is mandatory: all revenues or other moneys raised or received by the Federation shall be paid into and form one Consolidated Revenue Fund of the Federation.
“Public revenue cannot lawfully be retained, applied, or warehoused outside constitutional funds. Section 162 complements this rule by requiring revenues accruing to the Federation to be paid into the Federation Account for distribution in accordance with constitutional allocation principles,” he explained.
Yakubu maintained that the order of legality is clear — revenue must first enter constitutionally recognised accounts before it can be appropriated, shared, or spent.
He emphasised that EO9 operationalises these provisions in the oil and gas sector by ordering the direct remittance of petroleum revenues — including royalties, taxes, profit oil, profit gas, penalties, and related receipts — into constitutionally recognised accounts, while tightening reconciliation and transparency across collection, custody, and reporting processes.
The DG also clarified that EO9 does not intrude into legislative competence, “Section 60(1) preserves the procedural autonomy of the National Assembly; EO9 does not regulate legislative procedure, amend the Petroleum Industry Act (PIA), or repeal any statute.”
Yakubu added that EO9 is an executive instrument issued pursuant to Section 5 of the Constitution to ensure the faithful execution of the Constitution and applicable laws.
He further stated: “If any party disputes the constitutional validity of EO9, the judiciary remains the proper forum for determination. 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.”
