Federal Government has defended Executive Order 9 (EO9), insisting that the directive is rooted in constitutional provisions and does not amount to executive overreach.
In a statement issued on February 23, 2026, the Director-General of the Budget Office of the Federation, Tanimu Yakubu, said claims that the order allows the President to “making law” are misleading and not supported by the Constitution.
According to the statement, EO9 does not create new laws but enforces existing constitutional requirements on the management of public revenue.
“The order does not create law; it enforces constitutional custody of Federation revenues,” Yakubu stated.
He cited Section 80(1) of the 1999 Constitution (as amended), which mandates that all revenues generated by the Federation must be paid into the Consolidated Revenue Fund.
“All revenues or other monies raised or received by the Federation shall be paid into and form one Consolidated Revenue Fund of the Federation,” the statement noted, stressing that public funds cannot be lawfully retained or warehoused outside constitutionally recognised accounts.
Yakubu also referenced Section 162 of the Constitution, which requires revenues accruing to the Federation to be paid into the Federation Account for proper distribution.
“The order of legality is clear: revenue must first enter constitutionally recognised accounts before it can be appropriated, shared, or spent,” he said.
The Budget Office explained that EO9 specifically targets the oil and gas sector, directing the direct remittance of petroleum revenues into recognised government accounts.
These revenues include royalties, taxes, profit oil and gas, penalties, and other related receipts.
According to the statement, the directive also strengthens reconciliation, transparency, and reporting across revenue collection and custody processes.
“EO9 operationalises these provisions in the oil and gas sector by directing direct remittance of petroleum revenues… and by tightening reconciliation and transparency,” Yakubu said.
Responding to concerns about legislative interference, the Budget Office maintained that EO9 does not infringe on the powers of the National Assembly of Nigeria.
The statement cited Section 60(1) of the Constitution, which guarantees the procedural autonomy of the legislature.
“EO9 does not regulate legislative procedure, amend the Petroleum Industry Act, or repeal any statute,” it stated, adding that the order was issued under Section 5 to ensure faithful execution of the Constitution.
Yakubu emphasized that any disagreement over the legality of EO9 should be resolved in court.
“If any party disputes the constitutional validity of EO9, the judiciary remains the proper forum for determination,” he said.
Pending any judicial ruling, he said the Executive remains obligated to protect Federation revenues and uphold constitutional supremacy.
The Budget Office further noted that EO9 is aimed at improving fiscal discipline, enhancing transparency, and strengthening national economic stability.
According to the statement, the order supports credible budgeting and effective revenue sharing through the Federation Account Allocation Committee.
“The Executive is duty-bound to protect Federation revenues, uphold constitutional supremacy, and strengthen fiscal integrity for FAAC distributions, budget credibility, and macroeconomic stability,” Yakubu concluded.