PIA, Executive Order 9_2026 and the LIMITEDNESS of NNPC Ltd - Ik Muo, PhD

 

The Nigerian Petroleum Industry has been troubled in recent times. One of the most recent  ‘troubles’ was the irreversible disruption of the market by Dangote, the sabotage by those whom we thought were his friends and the bolekaja cum ogu-ikpu response by  genuine and fake interested parties. There is also a court case instituted by EFCC against Gidado Ibrahim and Halimat A Tejuosho for  collectinh $1000000 from Oluseye Yomi-Tejuosho to facilitate her appointment as the GMD of NNPC. May be this is in the court because it did not work out. However I am surprised that the ‘givees’ are being charged but the giver is  ‘exempt’; after all, the giver and givee of ‘kickfronts’ are supposed to be guilty. Anyway, we are pursuing transparency. Another trouble was the axing of Mele Kyare and his replacement with Mr Ojulari, who started on a tempestuous start when he was said to have resigned before the news went into voicemail. Of course there are other issues as whether they were paying subsidy or cost recovery or not, the relationship with Oando, which bought or resold all or some of the fuel stations, the culture of the President being the Minister of Petroleum (or rather the Minister of NNPC) and the incestuous relationship between the opaque oil octopus and the president or the amorphous presidency.

There was a perception of calmness when the Minister of Petroleum, in his capacity as the President issued   the EO926 (Executive Order 9 of 2026) on 13/2/26. The order  abolished the 30% management fee and 30%  retention for the  frontier exploration fund so that all government entitlements from oil and gas  were to  be paid directly into the Federation Account. It was aimed at restoring the ‘constitutional revenue entitlements for all tiers of government’.  However, the practical objective is to increase what should be SHARED and in a sharing economy, everything is about what is shared, whether through subsidy ‘removal’  ‘restructuring’ the foreign exchange  market or overhauling of the tax system.  For instance, it is estimated that  EO926 will add about N15trn to FAAC pool---for SHARING

No attention  has ever been paid to the crucial question of ‘where does the money go’? The fact that N800bn was deducted from the FAAC allocations to renew the hope of the one on whose mandate they stood before the elections and have continued to stand thereafter came after the EO926 and has partially answered the question of where the money goes! It is because of this sharing paradigm that the South-South Governors’ Forum was ecstatic  about EO9_26, describing it as  ‘comprehensive, unambiguous and heartwarming’, and that it raised hope that … the federal, state, and local governments would begin to receive their rightful entitlements from the Federation Account’. It is all about sharing! The SS_GF also stated that ‘remitting Royalty Oil, Tax Oil, and Profit Oil directly to the Federation Account will significantly plug revenue leakages’, describing the Presidents resolve to comprehensively review the PIA as an  ‘affirmation that he is a leader that listens and places the interest of the people above other considerations’ ( first clas sycophancy) and requested that the States and the LGAs should partake in administering ( SHARING) what is due to the communities because they are closer to the communities and it was wrong to have excluded them from the administration of these communities.

 This   EO926 has troubled the waters in monumental proportions, even though there are no open rumbles and grumbles. Nobody dares do that!  I wish to state upfront that I never liked this ‘Executive Order’ business. In a pretend-democracy state, with three arms of government, it is anomalous and opprobrious for one arm to just decree whatever and it comes to be. This is more military than democratic. I admit though that we have been practicing  one-armed  democracy as two of the arms willingly and intentionally surrendered their arms to, or merged their arms with that of, the executive. While admitting that I am not a petroleum economist, I want to ‘put mouth’ into   how this EO926 interfered with the Limited status of NNPC and its relationship with   PIA , the ‘Grundnorm’ of petroleum operations in Nigeria. This is in addition to its adverse impact of investments in the oil sector and unemployment, and upturning the gains of PIA,  as propounded by PENGASSAN and other ‘oily tongues’

The Israelites would have spent 40 days in the wilderness but the journey took 40 years, due to their intransigence, rebelliousness, and failure to follow simple instructions. PIA was expected to last maybe 20 months  in the NASS’s  crucible but it  ended up  being quarantined for  about 20 years in the legislative wilderness as   the Oil Majors were scheming to ensure that we do not   attain real oil independence; as Niger Delta elders where striving to ensure that ‘Igbos do not take our oil’( though they were comfortable if others took it), and that the framework for sharing oil windfalls were as opaque as possible; NASS committees wanted to keep it as long as possible so as to corner lobbying and siting allowances and the Presidency wanted  to ensure that it continued with its chokehold  on Oil Sector operations, especially as it had become the norm for the President to be the Minister of Petroleum, or better still, the Minister of NNPC and allied matters. The PIA was signed into Law by  PMB,  that repentant and autocratic democrat (I am not sure of  what the situation is today), under whose watch as Commissioner for Petroleum  N2.8bn vanished, on 16/8/ 21. It was aimed at reforming the petroleum industry, promoting transparency (wishful thinking) and attracting investments.

NNPC, which was established in 1977, operated as  one of the  parasitic, parastatals within the federal bureaucracy. However,  in line with the spirit of PIA, it became a Limited Liability Company on 19th July, 2022.  Since then,  the question had been if it was (and is) possible for the NNPCL to assert its limitedness or wean itself from the suffocating grip of the government, or for the government to let go of its most beautiful financial bride,  which became one of the departments in  the presidency when the ‘olori-oko’ became the MOP (Minister of Petroleum). However the transformation to a Limited Liability Company, even though a private one, was received with cautious optimism by stakeholders of the oil industry.

Reuben Abati, who is an ancestor of sorts in this writing business, penned an extensive and incisive treatise on the birth of NNPCL. In an article, which  was published  in the Guardian on the birth of NNPCL, he declared that ‘The new NNPC is expected to do things differently to attract investment, promote innovation, eliminate corruption and inefficiency, and ensure clarity. It must measure up like Saudi Arabia’s Aramco, and Brazil’s Petrobras. Its business model must work for the country’s benefit’. He however went on to warn us not to  jubilate so early because theNNPC still remains in the public sector. That is why it is still called Nigerian National… The only difference is that as a commercial entity, it will now have to pay more attention to its profit and cost centres. While there is a limit to which it can dictate price and profit, it must be noted that it can no longer do business as usual’. He also recalled the  sure-footed statements of  Mele  Kyari, the  then GMD under whose tenure NNPC published its first P&L account  that  (i) NNPC going forward would be responsible to its shareholders as a limited liability company, (2) whatever service it provided for the Federal Government would be for a fee, (3) subsidy burden was  not the responsibility of the NNPC, but that of the Federal Government and (iv) NNPC was  committed to transparency, accountability, and accounting rules.

There are many things wrong with this EO.  Generally, an EO  allows the Executive Arm to adopt legalized shortcuts in the process of performing executive functions, especially during emergencies but it should not override existing laws. It is therefore not expected to have legislative implications. It is not a Legislative Order or Judicial Order or a Combined  Government Order. So, when the Executive issues an order that violates an existing law it should be a cause for worry. This is because EO_9 has legislative and judicial implications. And the NASS,  the ‘owners’ of this law, which is supposed to be doing concentrated ALUTA  because of the slap in the face, did not say ‘pim’!( well, after the disastrous outcome of the selectoral primaries, the issue may come up from the wounded lions who lost out in the high-wire power-play). Sometimes ago, there was an EO that directed procuring agencies to buy made-in Nigeria goods. There was no alarm because that was within the realms of the Executive. By the way, I don’t know the extent to which the Presidency and other MDA’s obeyed that beneficial EO because I know the type of vehicles I see in the president’s entourage or the type used by wicked Nwike! If the Executive cannot transfer money from one project to another without legislative approval (That is if and when it wants to be law-abiding), how then can it give a directive that contravenes an existing law?

 Beyond the legislative implications, which is treasonable in all ramifications, is the fact that NNPC is a Limited Liability company. It is not an arm of the executive. So, how can the  executive  arm of the FGN, issue a directive to a company that is limited by shares and duly registered by Corporate Affairs Commission? And that is why I ask about the impact of this development on the limitedness of NNPC Ltd. Is it a limited company  in practice, or a limited company in name or is it an arm of the Executive?  On 21/7/22, Ben Akabueze, the then DG of Budget Office declared  that the price at which fuel is sold is a matter of Government policy. So, the NNPC limited has limited input into this matter even when it is a marketer and a regulator. Secondly, as a Limited Liability Company, NNPC is expected to conduct its operations, prepare its accounts, get it audited and then pay the accrued dividends to the shareholders, as approved. So, where and how does this issue of sharing come into play? I know that it is not a Public Limited Coy but shareholders are paid dividends. How many times have the shareholders met (even if in private)? As a limited company, the President and the presidency, should only get involved if they were acting on behalf of the shareholders but not as the CEO of Nigeria unlimited.

One of the most  ridiculous offshoots of this EO9 affair was the defense proffered by  Taminu Yakibu, the DG of the Budget Office, who is also the secretary of it’s implementation committee.  He informed us that: “Section 162 requires 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, or repeal any statute. It is an executive instrument issued under Section 5 to ensure faithful execution of the Constitution and applicable laws.” In line with BATiocratic norms, he asked ‘parties disputing the move’ to  Go to Court and that before then, ‘the executive is duty-bound to protect Federation revenues, uphold constitutional supremacy, and strengthen fiscal integrity for FAAC distributions, budget credibility, and macroeconomic stability.”  This is an Ambuscade, do your worst attitude and approach, forgetting that we are in a democracy.

 The Federal Government of Nigeria acted in a way that we the people perceive as treasonable because it violated  an existing law. Instead of the Ministry of Justice to attempt an interpretation, reinterpretation or misinterpretation of the development or liaise with the NASS to quickly sort out the matter, the Chief Budget Officer took it upon himself to quote sections of the constitution and give legal interpretations! A budget officer defining and defending a constitutional matter when we have fully paid legal officers in the federal government employment?

Since NNPC became a limited liability company, the government has been carrying on as if nothing had changed, giving directives, making appointments,  and issuing policy guidelines. On 1/3/26, we heard that  that NNPC secures presidential approval for $20bn  FID BONGA deepwater project, to attract 20bn FID and position Nigeria for a new era in deepwater production. How can this be? The  NNPC management and bard ought to have undertaken cost-benefit analysis, approve the project and fulfil all  regulatory legal requirements, while the government comes in as a regulator or as a shareholder. At times, officials of the Federal Government speak on behalf of NNPC, trying to defend its actions and attacking those who attack a limited company.  This incestuous relationship between the NNPC and the government must stop. The government should relate with NNPC as a limited company, abiding by the memorandum and articles of association.  When I was a HSC student at Federal Government College, Enugu (1975-77) the Commissioner for Education (I think it was Ahmadu Ali, who eventually became Ali-Must Go!)  was  scheduled to visit the school. Before that date, the Principal summoned a special assembly of all the students  and staff and pleaded with us to ‘pretend to be good’ within that period.  In this matter, the FG should to pretend  that it is relating with  a limited  liability NNPC. Directing a limited liability company on what to charge or how to charge is anomalous. On this current matter,  the Executive, which has the power of ‘life and death’ over other arms can amend the PIA and  the speed with which the electoral act was passed, transmitted and endorsed, evidences the fact that the PIA can be amended within an hour.

Of course, the signs and wonders happening within the NNPC, limited or unlimited, are causes for grave concern. Its opacity is world-class and any day the Guinness Book of Records pays attention to that direction, NNPC will surely win some gold medals.  I am not an accountant and so,  I cant comment on its accounting practices, principles and policies. However I know that they must have graduated from boiling  the books to  cooking the books. Efforts must be made to enhance the transparency of its operations. One of the causes for concern all along had been how  NNPC, as an operator, and thus a competitor, should be a regulator. If you remember that sometimes ago, NNPC  had  declared itself as the sole offtaker of the Dangote fuel, requested for  offices  within the Dangote petroleum complex so as to have  permanent representatives  there , fixed the prices, and did/said many unbelievable things! Yet , NNPC is a private company of its own, competing in the same market with Dangote! How will it look if  the Central Bank opens a CBN Commercial Bank and competes with FBN, GTB, UBA , ACCESS et al? Even when CBN ordered government agencies to open  operating accounts with it  in  early  1990s, it created such confusion and upraor that the directive had to be rescinded. So, we need to reset the ‘neck’ of NNPC but it has to be done properly!  As our people  would say,  you should  not include pepper  while preparing an eye ointment.

Transparency is imperative but must be done within the legal framework. However  I laff when this government talks of transparency, accountability and all that. I have just heard that INEC now lacks the power to ask about certificates in assessing the  candidacy of intending political contestants. I remember how a court ordered NYSC NEVER to state that it did not issue governor Mbah’s certificate. The issue of the missing  N210trn  from the NNPC coffers is still in circulation as it has refused to die. The NNPC also spent N6bn  on world-class rebranding.  I have  earlier referred to the monetization of the appointment into the NNPC Boss-ship. Anway, life goes on!

 By the way, can EO9_26 discover the missing billions from NNPC?

 I wish to  confess that my attention and  interest in this EO9_26 was heightened by  Mary Efumbrugh, that calm,articulate, calculated and logical lady through one of her posts. It was in one of those posts where she usually makes earth-shaking  expositions while appearing calm and harmless.

- Ik Muo, PhD. FCIB. Department of Business Administration, OOU, Ago-Iwoye. 08033026625

Like| Comment| Share

“Find a great mentor, someone who has already been through the many challenges of being an entrepreneur..” -Jodi Levine

Entrepreneurship in Practice: Cases, Challenges and Lessons By IK, MUO PHD is now available on Amazon, since 14/5/21. Click here to view  Available for order  +2348033026625 | Delivery: Worldwide

Comments