The Senate on Tuesday drew a constitutional battle line with some of Nigeria’s biggest revenue-generating agencies, declaring it would invoke its full constitutional powers against Ministries, Departments and Agencies (MDAs) that have repeatedly ignored invitations to account for public funds.

The move followed strong complaints by the Chairman of the Senate Committee on Finance, Senator Sani Musa, who accused several government agencies of frustrating legislative oversight by refusing to honour invitations to appear before the committee investigating revenue remittances, operating surpluses and compliance with the Fiscal Responsibility Act and other financial laws.

Relying on Sections 88 and 89 of the 1999 Constitution (as amended), Musa told the Senate that the committee was constitutionally empowered to investigate the finances and administration of public institutions, compel witnesses, demand documents and examine evidence relating to the management of public resources.

“As part of our constitutional mandate under Sections 88 and 89 of the Constitution, the Senate Committee on Finance conducts periodic investigative hearings to examine the financial operations of Government-Owned Enterprises and Ministries, Departments and Agencies,” he said.

He explained that the exercise was aimed at scrutinising internally generated revenue, stamp duty collections where applicable, operating surpluses and statutory remittances into the Consolidated Revenue Fund (CRF).

Musa, however, lamented that despite repeated invitations, many agencies had either refused to appear or ignored the committee altogether.

“More concerning is that some have taken the position that they are under no obligation to appear before the committee or submit the requested information, notwithstanding the clear constitutional and statutory powers vested in the National Assembly to conduct oversight over the finances and administration of public institutions,” he said.

He warned that the development posed a direct challenge to the authority of the National Assembly.

“These developments constitute a serious challenge to the effective discharge of the committee’s oversight responsibilities and undermine the constitutional authority of the Senate. If left unchecked, they could erode legislative oversight, weaken fiscal accountability and diminish transparency in the management of public resources.”

The Finance Committee chairman also alleged widespread abuse of revenue retention by several agencies, accusing them of violating the Fiscal Responsibility Act and the Finance Act 2022.

“These are agencies that collect revenue for government, and the Fiscal Responsibility Act as well as the Finance Act 2022 direct that all Ministries, Departments and Agencies must comply with the financial regulations on remittances.

“Most of them don’t comply. Instead of remitting what is required by law, they retain the larger percentage of the revenue and remit only a fraction. We need to call them to order.”

According to him, some agencies have been withholding funds that should have accrued to the Federal Government since 2020.

“We will request that they come for scrutiny so that the Fiscal Responsibility Commission can carry out reconciliation, after which we will require them to refund the money as quickly as possible. Some have been holding these funds since 2020.”

Intervening, Senate President Godswill Akpabio firmly rejected the argument by some agencies that Senate committees lacked the authority to summon them, insisting that the constitutional powers of the National Assembly were not open to debate.

“What we are talking about is that they are saying the Senate Committee does not have the power to invite them. But the Senate has the power. The National Assembly has the power,” Akpabio declared.

“We have the powers enshrined in the Constitution to invite them.”

He directed the Finance Committee to return with a substantive motion empowering the Senate to compel the attendance of the defaulting agencies.

“Come with a substantive motion. One of the prayers should be to compel them to appear before the National Assembly through your committee.”

The Senate President also warned that continued defiance of the legislature would attract constitutional consequences.

“If eventually they do not appear, we know the appropriate action to take.”

The agencies listed for summons include the Central Bank of Nigeria (CBN), Nigerian National Petroleum Company Limited (NNPCL), Federal Airports Authority of Nigeria (FAAN), Nigerian Civil Aviation Authority (NCAA), Nigerian Maritime Administration and Safety Agency (NIMASA), Office of the Accountant-General of the Federation, Nigerian Railway Corporation, Small and Medium Enterprises Development Agency of Nigeria (SMEDAN), Transmission Company of Nigeria (TCN), Nigerian Electricity Regulatory Commission (NERC), Federal Mortgage Bank of Nigeria (FMBN), Nigerian Agricultural Insurance Corporation (NAIC), Nigerian Export-Import Bank (NEXIM), Nigerian Export Promotion Council (NEPC), NNPCL Retail Limited, Nigerian Commodity Exchange, Institute of Agricultural Research and Training, Nigerian Ports Authority (NPA), Standards Organisation of Nigeria (SON), Nigerian Agricultural Quarantine Service (NAQS), Nigerian Upstream Petroleum Regulatory Commission (NUPRC), Nigerian Midstream and Downstream Petroleum Regulatory Authority (NMDPRA), National Agency for Science and Engineering Infrastructure (NASENI), National Hajj Commission of Nigeria (NAHCON), Sokoto Rima River Basin Development Authority, Joint Admissions and Matriculation Board (JAMB), National Examinations Council (NECO), Federal Medical Centre, Jabi, National Inland Waterways Authority (NIWA), National Space Research and Development Agency (NASRDA), Veterinary Council of Nigeria, Computer Professionals Registration Council of Nigeria, Federal Radio Corporation of Nigeria (FRCN), Nigeria Deposit Insurance Corporation (NDIC), Nigerian Communications Satellite Limited (NIGCOMSAT), Nigeria Export Processing Zones Authority (NEPZA), Nigerian Shippers’ Council, Nigerian Meteorological Agency (NiMet), National Insurance Commission (NAICOM), Nigeria Social Insurance Trust Fund (NSITF) and the National Oil Spill Detection and Response Agency (NOSDRA).

The Senate subsequently adopted the motion by voice vote, setting the stage for formal summons to the affected agencies and signalling what lawmakers described as a renewed push to enforce fiscal accountability, transparency and constitutional oversight over the management of public funds.