Constitution of Nigeria 1999

Section 80-89 of the Nigerian Constitution 1999

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Section 80 through 89 of the Nigerian Constitution

Section 65 to 70 of the constitution of Nigeria is titled Powers and Control over Public Funds. It is E under Part I (National Assembly) of Chapter V (The Legislature) of the constitution.

Section 80 of the Nigerian Constitution

Establishment of Consolidated Revenue Fund

(1) All revenues or other moneys raised or received by the Federation (not being revenues or other
moneys payable under this Constitution or any Act of the National Assembly into any other public fund
of the Federation established for a specific purpose) shall be paid into and form one Consolidated
Revenue Fund of the Federation.
(2) No moneys shall be withdrawn from the Consolidated Revenue Fund of the
Federation except to meet expenditure that is charged upon the fund by this
Constitution or where the issue of those moneys has been authorised by an
Appropriation Act, Supplementary Appropriation Act or an Act passed in pursuance
of section 81 of this Constitution.
(3) No moneys shall be withdrawn from any public fund of the Federation, other than
the Consolidated Revenue Fund of the Federation, unless the issue of those moneys
has been authorised by an Act of the National Assembly.
(4) No moneys shall be withdrawn from the Consolidated Revenue Fund or any other
public fund of the Federation, except in the manner prescribed by the National
Assembly.

Section 81 of the Nigerian Constitution

Authorisation of expenditure from Consolidated Revenue Fund

(1) The President shall cause to be prepared and laid before each House of the National Assembly
at any time in each financial year estimates of the revenues and expenditure of the Federation for the
next following financial year.
(2) The heads of expenditure contained in the estimates (other than expenditure
charged upon the Consolidated Revenue Fund of the Federation by this Constitution)
shall be included in a bill, to be known as an Appropriation Bill, providing for the
issue from the Consolidated Revenue Fund of the sums necessary to meet that
expenditure and the appropriation of those sums for the purposes specified therein.
(3) Any amount standing to the credit of the judiciary in the Consolidated Revenue
Fund of the Federation shall be paid directly to the National Judicial Council for
disbursement to the heads of the courts established for the Federation and the State
under section 6 of this Constitution.
(4) If in respect of any financial year it is found that –
(a) the amount appropriated by the Appropriation
Act for any purpose is insufficient; or
(b) a need has arisen for expenditure for a
purpose for which no amount has been
appropriated by the Act,
a supplementary estimate showing the sums
required shall be laid before each House of the
National Assembly and the heads of any such
expenditure shall be included in a Supplementary
Appropriation Bill.

Section 82 of the Nigerian Constitution

Authorisation of expenditure in default appropriations

If the Appropriation Bill in respect of any financial year has not been passed into law by the
beginning of the financial year, the President may authorise the withdrawal of moneys in the
Consolidated Revenue Fund of the Federation for the purpose of meeting expenditure necessary to
carry on the services of the Government of the Federation for a period not exceeding months or until
the coming into operation of the Appropriate Act, whichever is the earlier:
Provided that the withdrawal in respect of any such period shall not exceed the amount authorised to be
withdrawn from the Consolidated Revenue Fund of the Federation under the provisions of the
Appropriation Act passed by the National Assembly for the corresponding period in the immediately
preceding financial year, being an amount proportionate to the total amount so authorised for the
immediately preceding financial year.

Section 83 of the Nigerian Constitution

Contingencies Fund

(1) The National Assembly may by law make provisions for the establishment of a Contingencies
Fund for the Federation and for authorising the President, if satisfied that there has arisen an urgent and
unforeseen need for expenditure for which no other provision exists, to make advances from the Fund
to meet the need.
(2) Where any advance is made in accordance with the provisions of this section, a
Supplementary Estimate shall be presented and a Supplementary Appropriation Bill
shall be introduced as soon as possible for the purpose of replacing the amount so
advanced.

Section 84 of the Nigerian Constitution

Remuneration, etc. of the President and certain other officers

(1) There shall be paid to the holders of the offices mentioned in this section such remuneration,
salaries and allowances as may be prescribed by the National Assembly, but not exceeding the amount
as shall have been determined by the Revenue Mobilisation Allocation and Fiscal Commission.
(2) The remuneration, salaries and allowances payable to the holders of the offices so
mentioned shall be a charge upon the Consolidated Revenue Fund of the Federation.
(3) The remuneration and salaries payable to the holders of the said offices and their
conditions of service, other than allowances, shall not be altered to their disadvantage
after their appointment.
(4) The offices aforesaid are the offices of President, Vice-President, Chief Justice of
Nigeria, Justice of the Supreme Court, President of the Court of Appeal, Justice of the
Court of Appeal, Chief Judge of the Federal High Court, Judge of the Federal High
Court, Chief Judge and Judge of the High Court of the Federal Capital Territory,
Abuja, Chief Judge of a State, Judge of the High Court of a State, Grand Kadi of the
Sharia Court of Appeal of the Federal Capital Territory, Abuja, President and Judge
of the Customary Court of Appeal of the Federal Capital Territory, Abuja, Grand
Kadi and Kadi of the Sharia Court of Appeal of a State, President and Judge of the
Customary Court of Appeal of a State, the Auditor-General for the Federation and the
Chairmen and members of the following executive bodies, namely, the Code of
Conduct Bureau, the Federal Civil Service Commission, the Independent National
Electoral Commission, the National Judicial Council, the Federal Judicial Service
Commission, the Judicial Service Committee of the Federal Capital Territory, Abuja,
the Federal Character Commission, the Code of Conduct Tribunal, the National
Population Commission, the Revenue Mobilisation Allocation and Fiscal
Commission, the Nigeria Police Council and the Police Service Commission.
(5) Any person who has held office as President or Vice-President shall be entitled to
pension for life at a rate equivalent to the annual salary of the incumbent President or
Vice-President:
Provided that such a person was not removed from office by the process of
impeachment or for breach of any provisions of this Constitution.
(6) Any pension granted by virtue of subsection (5) of this section shall be a charge
upon the Consolidated Revenue Fund of the Federation.
(7) The recurrent expenditure of judicial offices in the Federation (in addition to
salaries and allowances of the judicial officers mentioned in subsection (4) of this
section) shall be charge upon the Consolidated Revenue Fund of the Federation.

Section 85 of the Nigerian Constitution

Audit of Public accounts

(1) There shall be an Auditor-General for the Federation who shall be appointed in accordance with
the provisions of section 86 of this Constitution.
(2) The public accounts of the Federation and of all offices and courts of the
Federation shall be audited and reported on to the Auditor-General who shall submit
his reports to the National Assembly; and for that purpose, the Auditor-General or
any person authorised by him in that behalf shall have access to all the books,
records, returns and other documents relating to those accounts.
(3) Nothing in subsection (2) of this section shall be construed as authorising the
Auditor-General to audit the accounts of or appoint auditors for government statutory
corporations, commissions, authorities, agencies, including all persons and bodies
established by an Act of the National Assembly, but the Auditor-General shall –
(a) provide such bodies with –
(i) a list of auditors qualified to
be appointed by them as
external auditors and from
which the bodies shall appoint
their external auditors, and
(ii) guidelines on the level of
fees to be paid to external
auditors; and
(b) comment on their annual accounts and
auditor’s reports thereon.
(4) The Auditor-General shall have power to conduct checks of all government
statutory corporations, commissions, authorities, agencies, including all persons and
bodies established by an Act of the National Assembly.
(5) The Auditor-General shall, within ninety days of receipt of the AccountantGeneral’s financial statement, submit his reports under this section to each House of
the National Assembly and each House shall cause the reports to be considered by a
committee of the House of the National Assembly responsible for public accounts.
(6) In the exercise of his functions under this Constitution, the Auditor-General shall
not be subject to the direction or control of any other authority or person.

Section 86 of the Nigerian Constitution

Appointment of Auditor-General

(1) The Auditor-General for the Federation shall be appointed by the President on the
recommendation of the Federal Civil Service Commission subject to confirmation by the Senate.
(2) The power to appoint persons to act in the office of the Auditor-General shall vest
in the President.
(3) Except with the sanction of a resolution of the Senate, no person shall act in the
office of the Auditor-General for a period exceeding six months.

Section 87 of the Nigerian Constitution

Tenure of office of Auditor-General

(1) A person holding the office of the Auditor-General for the Federation shall be removed from
office by the President acting on an address supported by two-thirds majority of the Senate praying that
he be so removed for inability to discharge the functions of his-office (whether arising from infirmity of
mind or body or any other cause) or for misconduct.
(2) The Auditor-General shall not be removed from office before such retiring age as
may be prescribed by law, save in accordance with the provisions of this section.

Section 88 of the Nigerian Constitution

Power to conduct investigations

(1) Subject to the provisions of this Constitution, each House of the National Assembly shall have
power by resolution published in its journal or in the Official Gazette of the Government of the
Federation to direct or cause to be directed investigation into –
(a) any matter or thing with respect to which it
has power to make laws, and
(b) the conduct of affairs of any person, authority,
ministry or government department charged, or
intended to be charged, with the duty of or
responsibility for –
(i) executing or administering
laws enacted by National
Assembly, and
(ii) disbursing or administering
moneys appropriated or to be
appropriated by the National
Assembly.
(2) The powers conferred on the National Assembly under the provisions of this
section are exercisable only for the purpose of enabling it to –
(a) make laws with respect to any matter within
its legislative competence and correct any defects
in existing laws; and
(b) expose corruption, inefficiency or waste in the
execution or administration of laws within its
legislative competence and in the disbursement or
administration of funds appropriated by it.

Section 89 of the Nigerian Constitution

Power as to matters of evidence

(1) For the purposes of any investigation under section 88 of this Constitutional and subject to the
provisions thereof, the Senate or the House of Representatives or a committee appointed in accordance
with section 62 of this Constitution shall have power to –
(a) procure all such evidence, written or oral,
direct or circumstantial, as it may think necessary
or desirable, and examine all persons as witnesses
whose evidence may be material or relevant to
the subject matter;
(b) require such evidence to be given on oath;
(c) summon any person in Nigeria to give
evidence at any place or produce any document
or other thing in his possession or under his
control, and examine him as a witness and
require him to produce any document or other
thing in his possession or under his control,
subject to all just exceptions; and
(d) issue a warrant to compel the attendance of
any person who, after having been summoned to
attend, fails, refuses or neglects to do so and does
not excuse such failure, refusal or neglect to the
satisfaction of the House or the committee in
question, and order him to pay all costs which
may have been occasioned in compelling his
attendance or by reason of his failure, refusal or
neglect to obey the summons, and also to impose
such fine as may be prescribed for any such
failure, refused or neglect; and any fine so
imposed shall be recoverable in the same manner
as a fine imposed by a court of law.
(2) A summons or warrant issued under this section may be served or executed by
any member of the Nigeria Police Force or by any person authorised in that behalf by
the President of the Senate or the Speaker of the House of Representatives, as the
case may require.

Credit: https://publicofficialsfinancialdisclosure.worldbank.org/sites/fdl/files/assets/law-library-files/Nigeria_Constitution_1999_en.pdf

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Inioluwa Olaposi is a believer, blogger, and more. He is a 300L student of the Faculty of Law, Obafemi Awolowo University, Ile-Ife. He founded PRINCIOLOGY.COM in 2018.

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