Constitution of the Federal Republic of Nigeria 1999
Official source page 41
Status: in_forceRetrieved: 2026-08-18T06:43:56.741649+00:00Release: constitutions-global-20260821-v2
e amount appropriated by the Appropriation Act for any purpose is insufficient; or
need has arisen for expenditure for a purpose for which no amount has been appropriated by the Act,
plementary estimate showing the sums required shall be laid before each House of the National Assembly and the heads of any such expenditure shall be
ded in a Supplementary Appropriation Bill.
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
rawal of moneys in the Consolidated Revenue Fund of the Federation for the purpose of meeting expenditure necessary to carry on the services of the
rnment of the Federation for a period not exceeding months or until the coming into operation of the Appropriate Act, whichever is the earlier:
ded that the withdrawal in respect of any such period shall not exceed the amount authorised to be withdrawn from the Consolidated Revenue Fund of the
ation under the provisions of the Appropriation Act passed by the National Assembly for the corresponding period in the immediately preceding financial
being an amount proportionate to the total amount so authorised for the immediately preceding financial year.
The National Assembly may by law make provisions for the establishment of a Contingencies Fund for the Federation and for authorising the President,
ed 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
here any advance is made in accordance with the provisions of this section, a Supplementary Estimate shall be presented and a Supplementary
opriation Bill shall be introduced as soon as possible for the purpose of replacing the amount so advanced.
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 Nation
mbly, but not exceeding the amount as shall have been determined by the Revenue Mobilisation Allocation and Fiscal Commission.
he remuneration, salaries and allowances payable to the holders of the offices so mentioned shall be a charge upon the Consolidated Revenue Fund of the
he 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
vantage after their appointment.
he offices aforesaid are the offices of President, Vice-President, Chief Justice of Nigeria, Justice of the Supreme Court, President of the Court of Appeal,
e 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 Federa
al 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,
ident 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
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 followin
tive bodies, namely, the Code of Conduct Bureau, the Federal Civil Service Commission, the Independent National Electoral Commission, the National
al Council, the Federal Judicial Service Commission, the Judicial Service Committee of the Federal Capital Territory, Abuja, the Federal Character
mission, the Code of Conduct Tribunal, the National Population Commission, the Revenue Mobilisation Allocation and Fiscal Commission, the Nigeria
il and the Police Service Commission.
ny 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
dent or Vice-President:
ded that such a person was not removed from office by the process of impeachment or for breach of any provisions of this Constitution.
ny pension granted by virtue of subsection (5) of this section shall be a charge upon the Consolidated Revenue Fund of the Federation.
he recurrent expenditure of judicial offices in the Federation (in addition to salaries and allowances of the judicial officers mentioned in subsection (4) of t
n) shall be charge upon the Consolidated Revenue Fund of the Federation.
There shall be an Auditor-General for the Federation who shall be appointed in accordance with the provisions of section 86 of this Constitution.
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