By Cross Udo, Abuja
The Federal Government on Monday defended Executive Order 9, insisting the directive aligns with constitutional provisions, amid rising concerns from legal experts and civil society groups over its implications for the separation of powers and control of oil revenues.
Director-General of the Budget Office of the Federation, Mr Tanimu Yakubu, said the order was issued to enforce constitutional safeguards and strengthen the management of Federation revenues.
President Bola Tinubu signed Executive Order 9 last week to mandate the direct remittance of petroleum revenues, including royalties, petroleum profit tax, profit oil and gas, penalties, and related income, into constitutionally recognised accounts, to improve transparency, block leakages, and ensure accurate distribution to the three tiers of government.
Yakubu said the directive does not amount to law-making.
“Executive Order 9 does not create law; it enforces constitutional custody of Federation revenues,” he said.
He cited Sections 80(1) and 162 of the 1999 Constitution, which require all Federation revenues to be paid into the Consolidated Revenue Fund and the Federation Account.
“It is an executive instrument issued under Section 5 to ensure faithful execution of the Constitution and applicable laws,” Yakubu added.
However, prominent human rights lawyer, Femi Falana (SAN), warned that executive orders must not be used as a substitute for legislation or to expand presidential authority beyond constitutional limits.
Falana said that while the President has the power to issue executive orders, those powers are limited to implementing existing laws, not introducing new legal obligations or altering statutory frameworks governing public finance.
“The danger is that executive orders may be used to perform legislative functions by other means. If the objective is to change how revenues are collected, managed, or remitted, such actions must be backed by clear statutory authority and legislative oversight,” Falana said.
He added that Nigeria’s constitutional democracy requires strict adherence to the doctrine of separation of powers to prevent abuse.
“Fiscal governance is too critical to be regulated solely by executive directives. The National Assembly has the constitutional responsibility to make laws on revenue and public finance,” he said.
Similarly, the Socio-Economic Rights and Accountability Project (SERAP) expressed concern that the order could create legal and institutional conflicts if not properly grounded in law.
SERAP urged the Federal Government to publish full implementation details and ensure transparency in its execution.
“While improving revenue transparency is necessary, the government must ensure that Executive Order 9 does not undermine constitutional safeguards, due process, or existing statutory responsibilities of institutions,” SERAP said.
The organisation also warned that excessive concentration of control over public revenues within the executive arm could weaken independent oversight and accountability mechanisms.
“Reforms must strengthen transparency, not shift control in ways that could reduce checks and balances,” SERAP added.
Energy economist, Prof Dayo Ayoade, said the controversy highlights deeper tensions over oil revenue management and institutional authority.
“The real test will be whether the order enhances transparency without creating constitutional disputes or governance uncertainty,” he said.
Political analyst James Akporugo said the directive could significantly reshape oil revenue administration and may face legal challenges if opposition from stakeholders persists.
