Constitutional Fidelity: Budget Office Defends Executive Order 9 as Enforcement of Revenue Laws
ABUJA — The Director-General of the Budget Office of the Federation, Tanimu Yakubu, has dismissed claims that the newly signed Executive Order 9 (EO9) constitutes an overreach of presidential powers.
In a robust defense of the directive on Monday, February 23, 2026, Yakubu—who also serves as the Secretary of the EO9 Implementation Committee—asserted that the Order does not “make law” but simply enforces the constitutional custody of Federation revenues. He argued that critics misstate both the Constitution and the fiscal mechanics of the oil and gas sector.
Until a court rules otherwise, the Presidency maintains it is duty-bound to protect Federation revenues. Yakubu concluded that upholding constitutional supremacy in revenue management is vital for FAAC distributions, budget credibility, and overall macroeconomic stability in 2026.
The Constitutional Mandate
The Federal Government maintains that Section 80(1) of the 1999 Constitution (as amended) is mandatory and non-negotiable. The Rule: All revenues or monies received by the Federation must be paid into the Consolidated Revenue Fund. The Violation: Yakubu clarified that public revenue cannot lawfully be “warehoused” or retained in private or intermediary accounts outside these constitutional funds. The Sequence: Under Section 162, revenues must first enter the Federation Account for distribution. “The order of legality is clear,” Yakubu stated. “Revenue must first enter constitutionally recognised accounts before it can be appropriated, shared, or spent.”
Cleaning Up the Oil Sector
Executive Order 9 specifically operationalises these rules within Nigeria’s petroleum industry. The directive mandates the direct remittance of all petroleum receipts—including royalties, taxes, profit oil, and penalties—into the designated Federation accounts. By tightening reconciliation and transparency, the Order aims to eliminate the “fragmented oversight” that previously allowed significant revenue leakages before the funds reached the Federation Account Allocation Committee (FAAC).
Preserving Legislative Independence
Addressing concerns that the Presidency is bypassing the National Assembly, Yakubu emphasized that EO9 does not intrude into legislative competence. No New Law: The Order does not amend the Petroleum Industry Act (PIA), repeal statutes, or regulate the procedures of the National Assembly. Executive Authority: Issued under Section 5 of the Constitution, EO9 serves as an executive instrument to ensure the “faithful execution” of existing laws. Judicial Forum: The Budget Office head reminded aggrieved parties that the judiciary remains the proper forum to dispute the Order’s validity.
The “Duty-Bound” Executive
Until a court rules otherwise, the Presidency maintains it is duty-bound to protect Federation revenues. Yakubu concluded that upholding constitutional supremacy in revenue management is vital for FAAC distributions, budget credibility, and overall macroeconomic stability in 2026.