Constitution of the Federal Republic of Nigeria 1999
Official source page 49
Status: in_forceRetrieved: 2026-08-18T06:43:56.741649+00:00Release: constitutions-global-20260821-v2
(iii) the seat in a House of Assembly of a member of that House has become vacant;
(b) circumstances and manner in which, and the conditions upon which, such application may be made; and
(c) powers, practice and procedure of the election tribunal in relation to any such application.
E - Powers and Control over Public Funds
120. (1) All revenues or other moneys raised or received by a State (not being revenues or other moneys payable under this
Constitution or any Law of a House of Assembly into any other public fund of the State established for a specific purpose) shall be
paid into and form one Consolidated Revenue Fund of the State.
(2) No moneys shall be withdrawn from the Consolidated Revenue Fund of the State except to meet expenditure that is charged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 Law,
Supplementary Appropriation Law or Law passed in pursuance of section 121 of this Constitution.
(3) No moneys shall be withdrawn from any public fund of the State, other than the Consolidated Revenue Fund of the State, unless
the issue of those moneys has been authorised by a Law of the House of Assembly of the State.
(4) No moneys shall be withdrawn from the Consolidated Revenue Fund of the State or any other public fund of the State except in
the manner prescribed by the House of Assembly.
121. (1) The Governor shall cause to be prepared and laid before the House of Assembly at any time before the commencement of
each financial year estimates of the revenues and expenditure of the State 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
State 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 State 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 State shall be paid directly to the
heads of the courts concerned.
(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.
122. If the Appropriation Bill in respect of any financial year has not been passed into Law by the beginning of the financial year,
the Governor may authorise the withdrawal of moneys from the Consolidated Revenue Fund of the State for the purpose of meeting
expenditure necessary to carry on the services of the government for a period not exceeding six months or until the coming into
operation of the Law, 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 State under the provisions of the Appropriation Law passed by the House of 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.
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Provenance
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