(1) There shall be charged on the Consolidated Fund, in

98. (1) There shall be charged on the Consolidated Fund, in addition to any grant, remuneration or other moneys so charged by any other Article or federal law— (a) all pensions, compensation for loss of office and gratuities for which the Federation is liable; (b) all debt charges for which the Federation is liable; and (c) any moneys required to satisfy any judgment, decision or award against the Federation by any court or tribunal. (2) In making payment of any grant to a State in accordance with the provisions of this Part, the Federation may deduct the amount of any debt charges payable to the Federation by the State and charged on the Consolidated Fund of that State. (3) For the purposes of this Article debt charges include interest, sinking fund charges, the repayment or amortisation of [Article 98] Federal Constitution 94 debt, and all expenditure in connection with the raising of loans on the security of the Consolidated Fund and the service and redemption of debt created thereby. Annual financial statement