…The order of legality is clear: revenue must first enter constitutionally recognised accounts before it can be appropriated, shared, or spent.
By theG&BJounal
MON FEB 23 2026-theGBJournal| The Federal Government has pushed back strongly against mounting criticism of Executive Order 9, declaring that commentary suggesting that Executive Order 9 (EO9) amounts to the President “making law” misstates both the Constitution and the fiscal question at issue.
”EO9 does not create law; it enforces constitutional custody of Federation revenues,” the Federal Government said in a statement released on the X handle of presidential spokesperson Sunday Dare.
The statement suggests that the directive is firmly rooted in the 1999 Constitution and designed to safeguard the integrity of Federation revenues.
Officials say the order merely reinforces existing constitutional provisions that vest custody and management of public funds in the Federal Government, dismissing claims that it undermines fiscal federalism.
In a robust defence, government spokespersons argue that Executive Order 9 is aimed at tightening compliance, blocking leakages, and ensuring that all revenues due to the Federation Account are properly remitted.
They maintain that the move is not an attempt to centralise power, but rather a corrective mechanism to protect national resources at a time of heightened fiscal pressures and growing demands on public finance.
The federal government further stressed that transparency and accountability remain at the core of the policy, noting that states and other stakeholders will continue to receive their statutory allocations in line with constitutional provisions.
The FG referred to Section 80(1) of the Constitution (1999, as amended) which it says is mandatory in its defence of the Order: all revenues or other moneys raised or received by the Federation shall be paid into and form one Consolidated Revenue Fund of the Federation.
Public revenue cannot lawfully be retained, applied, or warehoused outside constitutional funds.
”Section 162 complements this rule by requiring revenues accruing to the Federation to be paid into the Federation Account for distribution in accordance 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.
EO9 operationalises these provisions in the oil and gas sector by directing direct remittance of petroleum revenues – including royalties, taxes, profit oil and gas, penalties, and related receipts – into constitutionally recognised accounts, and by tightening reconciliation and transparency across collection, custody, and reporting.
EO9 does not intrude into legislative competence. Section 60(1) preserves the procedural autonomy of the National Assembly; 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.
If any party disputes the constitutional validity of EO9, the judiciary remains the proper forum for determination.
Pending any judicial pronouncement, the Executive is duty-bound to protect Federation revenues, uphold constitutional supremacy, and strengthen fiscal integrity for FAAC distributions, budget credibility, and macroeconomic stability.”
As debate intensifies, Abuja insists that the order is a necessary step to preserve fiscal discipline and uphold the rule of law in the management of Nigeria’s shared revenues.
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