Constitution of the Federal Republic of Nigeria (Fifth Alteration) Acts, 2023
Annotated alteration evidence — page 96
- Jurisdiction
- Nigeria
- Provision
- 96
- Source language
- English
- Recorded status
- in force
More details
- Recorded status
- in force
Provision text
Official source(3D) The monthly installment shall be –
(a) determined by apportioning the approved budget on figures
by twelve equal installments; and
(b) adjusted to reflect the ratio of the gross allocation from
Federal Accounts Allocation Committee and internally generated
revenue on the approved budget for the State.
(3E) Where the gross allocation from Federation Accounts Allocation
Committee and internally generated revenue in any month is lower
than the budget amount for the month, the amount due to the
House of Assembly of the State and Judiciary of the State shall be
paid on a pro-rata basis.
(3F) When there is an increase in the subsequent income of the
State, any previous shortfall shall be paid in arrears to the House of
Assembly of the State and the Judiciary of the State.
(3G) The Accountant-General of the State shall furnish the
Disbursement Committee with gross inflow from Federation
Accounts Allocation Committee and internally generated revenue,
not later than seven days after the Federation Accounts Allocation
Committee meeting for the month.
(3H) The Commissioner responsible for Finance and the Accountant-
General of the State shall, pursuant to subsection (3B), make full
disclosure of all revenues that accrue to the State and release the
funds to the House of Assembly of the State and Judiciary of the
State, not later than one week after the funds have become due.
(4) If in respect of any financial year, it is found that -
(a) the amount appropriated by the Appropriation Law 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 law,
a supplementary estimate showing the sums required shall be
laid before the House of Assembly and the heads of any such
expenditure shall be included in a Supplementary Appropriation
Bill.
90 The Constitution of the Federal Republic of Nigeria Updated with the First, Second, Third, Fourth and Fifth Alterations
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Constitution of the Federal Republic of Nigeria (Fifth Alteration) Acts, 2023 · placng.org · Retrieved 18 August 2026.
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