Section 120-129 of the Nigerian Constitution 1999

Preamble to the Constitution Section 1 – Supremacy of constitution Section 2 – The Federal Republic of Nigeria Section 3 – States of the Federation and the Federal Capital Territory, Abuja Section 4 – Legislative powers Section 5 – Executive powers Section 6 – Judicial powers Section 7 – Local government system Section 8 – New states and boundary adjustment, etc. Section 9 – Mode of altering provisions of the constitution Section 10 – Prohibition of State Religion Section 11 – Public order and public security Section 12 – Implementation of treaties Section 13-24 – Chapter II [Fundamental Objectives and directive Principles of State Policy] Section 25-32 – Chapter III [Citizenship] Section 33 – Right to life Section 34 – Right to dignity of human persons Section 35 – Right to personal liberty Section 36 – Right to fair hearing Section 37 – Right to private and family life Section 38 – Right to freedom of thought, conscience and religion Section 39 – Right to freedom of expression and the press Section 40 – Right to peaceful assembly and association Section 41 – Right to freedom of movement Section 42 – Right to freedom from discrimination Section 43 – Right to acquire and own immovable property Section 44 – Compulsory acquisition of property Section 45 – Restriction on and derogation from fundamental human rights Section 46 – Special jurisdiction of High Court and Legal aid Section 47-51 [Part I – National Assembly (A – Composition and Staff of National Assembly)] Section 52-64 (B – Procedure for Summoning and Dissolution of National Assembly) Section 65-70 (C – Qualifications for Membership of National Assembly and Right of Attendance) Section 71-79 (D – Elections to National Assembly) Section 80-89 (E – Powers and Control over Public Funds) Section 90-93 [Part II – House of Assembly of a State (A – Composition and Staff of House of Assembly)] Section 94-105 (B – Procedure for Summoning and Dissolution of House of Assembly) Section 106-111 (C – Qualification for Membership of House of Assembly and Right of Attendance) Section 112-119 (D – Elections to a House of Assembly) Section 120-129 (E – Powers and control over Public Funds) Section 130-152 [Part I – Federal Executive (A – The President of the Federation)] Section 153-161 (B – Establishment of Certain Federal Executive Bodies) Section 162-168 (C – Public Revenue) Section 169-175 (D – The Public Service of the Federation) Section 176-196 [Part II – State Executive (A – The Governor of a State)] Section 197-205 (B – Establishment of Certain State Executive Bodies) Section 206-212 (C – The Public Service of State) Section 213 [Part III – Supplemental (A – National Population Census)] Section 214-216 (B – Nigeria Police Force) Section 217-220 (C – Armed Forces of the Federation) Section 221-229 (D – Political Parties) Section 230-236 [Part I – Federal Courts (A – The Supreme Court of Nigeria)] Section 237-248 (B – The Court of Appeal) Section 249-254 (C – The Federal High Court) Section 255-259 (D – The High Court of the Federal Capital Territory, Abuja) Section 260-264 (E – The Sharia Court of Appeal of the Federal Capital Territory, Abuja) Section 265-269 (F – The Customary Court of appeal of the Federal Capital Territory, Abuja) Section 270-274 [Part II – State Courts (A – High Court of a State)] Section 275-279 (B – Sharia Court of Appeal of a State) Section 280-284 (C – Customary Court of Appeal of a State) Section 285 [Part III – Election Tribunals] Section 286-296 [Part IV – Supplemental] Section 297-304 [Part I – Federal Capital Territory, Abuja] Section 305-308 [Part II – Miscellaneous Provisions] Section 309-317 [Part III – Transitional Provisions and Savings] Section 318-320 [Part IV – Interpretation, Citation and Commencement] First Schedule Second Schedule Third Schedule Fourth Schedule Fifth Schedule Sixth Schedule Seventh Schedule

Section 120-129 of the Nigerian Constitution

Table of Contents

Section 120 to 129 of the constitution of Nigeria is titled Powers and Control over public fund. It is E under Part II (House of Assembly of a State) of Chapter V (The Legislature) of the constitution.

Section 120 of the Nigerian Constitution 1999

Establishment of Consolidated Revenue Fund

(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.

Section 121 of the Nigerian Constitution 1999

Authorisation of expenditure from Consolidated Revenue fund

(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.

Section 122 of the Nigerian Constitution 1999

Authorisation of expenditure in default of appropriations

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.

Section 123 of the Nigerian Constitution 1999

Contingencies Fund

(1) A House of Assembly may by Law make provisions for the establishment of a Contingencies Fund for the
State and for authorising the Governor, if satisfied 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 that need.
(2) Where any advance is made in accordance with the provisions of this section, a Supplementary Estimate shall be
presented and a Supplementary Appropriation Bill shall be introduced as soon as possible for the purpose of
replacing the amount so advanced.

SEE ALSO  Section 213 of the Nigerian Constitution 1999

Section 124 of the Nigerian Constitution 1999

Remuneration, etc. of the governor and certain other officers

(1) There shall be paid to the holders of the offices mentioned in this section such remuneration and salaries as
may be prescribed by a House of Assembly, but not exceeding the amount as shall have been determined by the
Revenue Mobilisation Allocation and Fiscal Commission.
(2) The remuneration, salaries and allowances payable to the holders of the offices so mentioned shall be charged
upon the Consolidated Revenue Fund of the State.
(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 provisions made in pursuance of this subsection shall be a
charge upon the Consolidated Revenue Fund of the State.

Section 125 of the Nigerian Constitution 1999

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
(ii) a guideline on the level of fees to be paid to external auditors; and
(b) comment on their annual accounts and auditor’s report thereon.
(4) The Auditor-General for the State shall have power to conduct periodic checks of all government statutory
corporations, commissions, authorities, agencies, including all persons and bodies established by a law of the House
of Assembly of the State.
(5) The Auditor-General for a State shall, within ninety days of receipt of the Accountant-General’s financial
statement and annual accounts of the State, submit his report to the House of Assembly of the State and the House
shall cause the report to be considered by a committee of the House responsible for public accounts.
(6) In the exercise of his functions under this Constitution, the Auditor-General for a State shall not be subject to the
direction or control of any other authority or person.

Section 126 of the Nigerian Constitution 1999

Appointment of Auditor-General

(1) The Auditor-General for a State shall be appointed by the Governor of the State on the recommendation of
the State Civil Service Commission subject to confirmation by the House of Assembly of the State.
(2) The power to appoint persons to act in the office of the Auditor-General for a State shall vest in the Governor.
(3) Except with the sanction of a resolution of the House of Assembly of a State, no person shall act in the office of
the Auditor-General for a State for a period exceeding six months.

See also: section 94-105 of the Nigerian Constitution

Section 127 of the Nigerian Constitution

Tenure of office of Auditor-General

(1) A person holding the office of Auditor-General under section 126 (1) of this Constitution shall be removed
from office by the Governor of the State acting on an address supported by two-thirds majority of the House of
Assembly praying that he be so removed for inability to discharge the functions of his office (whether arising from
infirmity of mind or body or any other cause) or for misconduct.
(2) An Auditor-General shall not been removed from office before such retiring age as may be prescribed by Law,
save in accordance with the provisions of this section.

SEE ALSO  Section 162-168 of the Nigerian Constitution 1999

Section 128 of the Nigerian Constitution

Power to conduct investigations

(1) Subject to the provisions of this Constitution, a House of Assembly shall have power by resolution
published in its journal or in the Office Gazette of the Government of the State to direct or cause to be directed an
inquiry or investigation into –
(a) any matter or thing with respect to which it has power to make laws; and
(b) the conduct of affairs of any person, authority, ministry or government department charged, or intended to be
charged, with the duty of or responsibility for –
(i) executing or administering laws enacted by that House of Assembly, and
(ii) disbursing or administering moneys appropriated or to be appropriated by such House.
(2) The powers conferred on a House of Assembly under the provisions of this section are exercisable only for the
purpose of enabling the House to –
(a) make laws with respect to any matter within its legislative competence and correct any defects in existing laws;
and
(b) expose corruption, inefficiency of waste in the execution or administration of laws within its legislative
competence and in the disbursement or administration of funds appropriated by it.

Section 129 of the Nigerian Constitution 1999

Power as to matters of evidence

(1) For the purposes of any investigation under section 128 of this Constitution, and subject to the provisions
thereof, a House of Assembly or a committee appointed in accordance with section 103 of this Constitution shall
have power to –
(a) procure all such evidence, written or oral, direct or circumstantial, as it may think necessary or desirable, and
examine all persons as witnesses whose evidence may be material or relevant to the subject matter;
(b) require such evidence to be given on oath;
(c) summon any person in Nigeria to give evidence at any place or produce any document or other thing in his
possession or under his control, and examine him as a witness and require him to produce any document or other
thing in his possession or under his control, subject to all just exceptions; and
(d) issue a warrant to compel the attendance of any person who, after having been summoned to attend, fails, refuses
or neglects to do so and does not excuse such failure, refusal or neglect to the satisfaction of the House of Assembly
or the committee, and order him to pay all costs which may have been occasioned in compelling his attendance or by
reason of his failure, refusal or neglect to obey the summons and also to impose such fine as may be prescribed for
any such failure, refusal or neglect; and any fine so imposed shall be recoverable in the same manner as a fine
imposed by a court of law.
(2) A summons or warrant issued under this section may be served or executed by any member of the Nigeria Police
Force or by any person authorised in that behalf by the Speaker of the House of Assembly of the State.

Credit: https://publicofficialsfinancialdisclosure.worldbank.org/sites/fdl/files/assets/law-library-files/Nigeria_Constitution_1999_en.pdf

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