FG rejects claims of Presidential lawmaking through Executive Order 9

By Kazeem Ugbodaga

The Federal Government has defended Executive Order 9 (EO9), insisting that it does not amount to executive lawmaking but rather enforces constitutional provisions on the custody and management of Federation revenues.

The Director-General of the Budget Office of the Federation, Tanimu Yakubu, in a statement on Monday, stated that commentaries suggesting that EO9 allowed the President to “make law” misrepresent both the Constitution and the fiscal issues at stake.

Yakubu said EO9 “does not create law; it enforces constitutional custody of Federation revenues.”

He explained that Section 80(1) of the 1999 Constitution (as amended) is unequivocal on the treatment of public revenue.

“All revenues or other monies raised or received by the Federation shall be paid into and form one Consolidated Revenue Fund of the Federation,” Yakubu quoted, stressing that public revenue “cannot lawfully be retained, applied, or warehoused outside constitutional funds.”

He further stated that Section 162 of the Constitution complements this requirement by mandating that revenues accruing to the Federation must be paid into the Federation Account for distribution according to constitutional allocation principles.

According to him, “The order of legality is clear: revenue must first enter constitutionally recognised accounts before it can be appropriated, shared, or spent.”

Yakubu said EO9 operationalises these constitutional provisions in the oil and gas sector by directing the direct remittance of petroleum revenues, including royalties, taxes, profit oil and gas, penalties, and related receipts, into constitutionally recognised accounts.

He stated that the Order also tightened reconciliation and enhances transparency across collection, custody and reporting processes.

Addressing concerns about possible encroachment on legislative authority, Yakubu said EO9 did not intrude into the competence of the National Assembly.

He explained that Section 60(1) of the Constitution preserved the procedural autonomy of the legislature and that EO9 “does not regulate legislative procedure, amend the Petroleum Industry Act (PIA), or repeal any statute.”

“It is an executive instrument issued under Section 5 to ensure faithful execution of the Constitution and applicable laws,” Yakubu stated.

On legal challenges, he said the appropriate forum for resolving disputes over the validity of EO9 remained the judiciary.

“If any party disputes the constitutional validity of EO9, the judiciary remains the proper forum for determination,” Yakubu said.

He maintained that until any contrary judicial pronouncement is made, the Executive is duty-bound to protect Federation revenues, uphold constitutional supremacy and reinforce fiscal discipline.

Yakubu added that strengthening constitutional compliance in revenue remittance would enhance FAAC distributions, improve budget credibility and support macroeconomic stability.