The Federal Government has defended Executive Order 9 (EO9), dismissing claims that it amounts to executive lawmaking, and insisting that the directive merely enforces existing constitutional provisions on the custody of Federation revenues.

In a press statement on Monday, Tanimu Yakubu, Director-General of the Budget Office of the Federation and Secretary of the Implementation Committee on Executive Order 9, said criticisms suggesting the President overstepped his powers were based on a misinterpretation of the Constitution.

Dr Yakubu explained that Section 80(1) of the 1999 Constitution (as amended) mandates that all revenues or monies raised or received by the Federation must be paid into and form one Consolidated Revenue Fund. According to him, public revenue cannot legally be retained or applied outside constitutionally recognised funds.

He added that Section 162 of the Constitution reinforces this requirement by directing that revenues accruing to the Federation 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,” the statement said.

Yakubu noted that EO9 operationalises these provisions 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 constitutionally recognised accounts. The order also seeks to strengthen reconciliation and transparency in revenue collection, custody and reporting.

He maintained that the directive does not infringe on the powers of the National Assembly, stressing that Section 60(1) preserves the legislature’s procedural autonomy. According to him, EO9 neither amends the Petroleum Industry Act nor repeals any statute, but is an executive instrument issued under Section 5 of the Constitution to ensure faithful implementation of existing laws.

The Budget Office DG said any dispute over the constitutional validity of the order should be resolved by the judiciary. Pending any court ruling, he added, the Executive remains obligated to safeguard Federation revenues, uphold constitutional supremacy, and reinforce fiscal integrity to support FAAC distributions, budget credibility and macroeconomic stability.