By Daniel Oluwatobiloba Popoola
The Director-General of the Budget Office of the Federation, Tanimu Yakubu, has dismissed claims that Executive Order 9 (EO9) represents executive lawmaking, insisting instead that the directive is rooted firmly in constitutional provisions governing public revenue.
Yakubu stated that EO9 “does not create law; it enforces constitutional custody of Federation revenues,” rejecting commentary suggesting that the President was “making law.”
In a press statement issued on Monday, 23 February, 2026 and released for immediate publication, Yakubu clarified the legal basis, timing, and intent of the order, arguing that criticisms mischaracterise both the Constitution and the fiscal issues at stake.
The statement was signed by Yakubu in his dual capacity as Director-General of the Budget Office of the Federation and Secretary of the Implementation Committee on Executive Order 9.
He maintained that the order was designed to strengthen revenue governance, particularly within the oil and gas sector, by ensuring compliance with mandatory constitutional rules on the handling of Federation revenues.
Citing Section 80(1) of the 1999 Constitution (as amended), Yakubu emphasised that all revenues raised or received by the Federation “shall be paid into and form one Consolidated Revenue Fund of the Federation.”
He stressed that public revenue “cannot lawfully be retained, applied, or warehoused outside constitutional funds,” describing the provision as unequivocal and binding.
He further referenced Section 162 of the Constitution, noting that it complements Section 80 by requiring revenues accruing to the Federation to be paid into the Federation Account for distribution according to constitutional allocation principles.
“The order of legality is clear: revenue must first enter constitutionally recognised accounts before it can be appropriated, shared, or spent,” Yakubu said.
According to the Budget Office chief, EO9 operationalises these constitutional provisions by directing the direct remittance of petroleum-sector revenues into recognised constitutional accounts.
These revenues, he explained, include royalties, taxes, profit oil and gas, penalties, and related receipts.
Additionally, the order tightens reconciliation mechanisms and enhances transparency across revenue collection, custody, and reporting processes.
Yakubu rejected assertions that the order encroaches on legislative powers, stating that EO9 “does not intrude into legislative competence.”
He pointed to Section 60(1) of the Constitution, which preserves the procedural autonomy of the National Assembly, and argued that the executive directive neither regulates legislative procedure nor amends the Petroleum Industry Act (PIA) or repeals any statute.
Describing EO9 as “an executive instrument issued under Section 5,” Yakubu said the directive was intended to ensure the faithful execution of the Constitution and applicable laws.
He added that the Executive Branch remains obligated to safeguard Federation revenues and uphold constitutional supremacy in fiscal management.
Addressing potential disputes, Yakubu underscored the judiciary’s role as the appropriate forum for determining constitutional validity.
“If any party disputes the constitutional validity of EO9, the judiciary remains the proper forum for determination,” he said, adding that, pending any judicial pronouncement, the Executive is duty-bound to protect national revenues.
He concluded that the order ultimately aims to reinforce fiscal integrity, improve FAAC distributions, and bolster budget credibility and macroeconomic stability.
