Section 121 of the 1999 Constitution of Nigeria
Section 121 of the Constitution of Nigeria 1999 is about Authorisation of expenditure from Consolidated Revenue Fund. It is under Chapter V (The legislature) of the Act.
(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 –
(a) a State House of Assembly of a State in the Consolidated Revenue Fund of the State shall be paid directly into the account of the Assembly; and
(b) the Judiciary of a State in the Consolidated Revenue Fund of the State shall be paid directly to the heads of the courts concerned.
(3A) For the purpose of subsection (3), there is established for each State of the Federation a Disbursement Committee comprising –
(a) the Commissioner of Finance of the State, as Chairman;
(b) Accountant-General of the State;
(c) a representative of the State Budget Office or Ministry;
(d) Chief Registrar of the High Court of the State;
(e) Chief Registrar of the Revenue Court of the State (where applicable)
(f) Chief Registrar of Sharia Court of Appeal of the State (where applicable)
(g) Chief Registrar of the Customary Court of Appeal of the State (where applicable)
(h) the Clerk of the State House of Assembly;
(i) Secretary of the House of Assembly Service Commission;
(j) the Secretary of the State Judicial Service Commission; and
(k) the officer in charge of finance in the State House of Assembly.
(3B) All moneys due to the House of Assembly of the State and the Judiciary of the State for capital and recurrent expenditures shall be paid by the State Accountant-General into the House of Assembly of the State and Judiciary of the State accounts in monthly installments respectively.
(3C) The moneys due to the House of Assembly of a State and the Judiciary of a State shall be the amount appropriated in the Appropriation Law of the State for the year.
(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.
Credit: Policy and Legal Advocacy Centre (PLAC)
