The Federal Government has pushed back against criticisms of Executive Order 9 (EO9), insisting that the directive does not amount to lawmaking but rather enforces existing constitutional provisions governing the custody of Federation revenues.
In a statement signed by Tanimu Yakubu, Director-General of the Budget Office of the Federation and made available to The News Chronicle on Monday, the government said claims that the President exceeded his powers “misstate both the Constitution and the fiscal question at issue.”
According to the statement, EO9 does not create new law but gives practical effect to Section 80(1) of the 1999 Constitution (as amended), which mandates that all revenues raised or received by the Federation be paid into the Consolidated Revenue Fund. Any retention or application of public funds outside constitutionally recognised accounts, it stressed, is unlawful.
The government further cited Section 162 of the Constitution, which requires all Federation revenues to be paid into the Federation Account for distribution in accordance with constitutional allocation principles.
“The order of legality is clear,” the statement noted. “Revenue must first enter constitutionally recognised accounts before it can be appropriated, shared, or spent.”
EO9 specifically targets the oil and gas sector, directing the direct remittance of petroleum-related revenues, including royalties, taxes, profit oil and gas, penalties, and other receipts into approved constitutional accounts, while strengthening reconciliation, transparency, and reporting across the revenue chain.
Defending the President’s authority, the statement argued that the order does not encroach on the powers of the National Assembly, does not amend the Petroleum Industry Act, and does not regulate legislative procedures. Instead, it was issued under Section 5 of the Constitution to ensure the faithful execution of existing laws.
The government added that any challenge to EO9’s legality should be settled by the courts, maintaining that, until any judicial ruling says otherwise, the Executive has a duty to safeguard Federation revenues, protect constitutional supremacy, and reinforce fiscal integrity for FAAC distributions, budget credibility, and broader macroeconomic stability.

