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  1. Constitutions
  2. Nigeria
  3. Annotated alteration evidence — page 98

🇳🇬 NigeriaConstitution

Constitution of the Federal Republic of Nigeria (Fifth Alteration) Acts, 2023

Annotated alteration evidence — page 98

Jurisdiction
Nigeria
Provision
98
Source language
English
Recorded status
in force
More details
Recorded status
in force

Provision text

Official source
(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 Governor, Deputy Governor, Auditor-General for a State and the Chairman and members of the following bodies, that is to say, the State Civil Service Commission, the State Independent Electoral Commission and the State Judicial Service Commission. (5) Provisions may be made by a Law of a House of Assembly for the grant of a pension or gratuity to or in respect of a person who had held office as Governor or Deputy Governor and was not removed from office as a result of impeachment; and any pension granted by virtue of any provision made in pursuance of this subsection shall be a charge upon the Consolidated Revenue Fund of the State. 125. Audit of public accounts (1) There shall be an Auditor-General for each State who shall be appointed in accordance with the provisions of section 126 of this Constitution. (2) The public accounts of a State and of all offices and courts of the State shall be audited by the Auditor-General for the State who shall submit his reports to the House of Assembly of the State concerned, 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 Law by 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 92 The Constitution of the Federal Republic of Nigeria Updated with the First, Second, Third, Fourth and Fifth Alterations

Source record

Source and verification

Constitution of the Federal Republic of Nigeria (Fifth Alteration) Acts, 2023 · placng.org · Retrieved 18 August 2026.

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