81. (1) The President shall cause to be prepared and laid before each House of the National Assembly
at any time in each financial year estimates of the revenues and expenditure of the Federation 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 Federation 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 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 Federation shall be paid directly to the National Judicial Council for
disbursement to the heads of the courts established for the Federation and the State
under section 6 of this Constitution.
(4) If in respect of any financial year it is found that (a) the amount appropriated by the
Appropriation Act 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 Act,
a supplementary estimate showing the sums
required shall be laid before each House of the
National Assembly and the heads of any such
expenditure shall be included in a
Supplementary Appropriation Bill.
82. If 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 withdrawal of moneys in the
Consolidated Revenue Fund of the Federation for the purpose of meeting expenditure necessary to
carry on the services of the Government of the Federation for a period not exceeding months or until
the coming into operation of the Appropriate Act, 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be withdrawn from the Consolidated Revenue Fund of the Federation under the provisions of the
Appropriation Act passed by the National 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.
83. (1) The National Assembly may by law make provisions for the establishment of a Contingencies
Fund for the Federation and for authorising the President, 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 the 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.
84. (1) 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 National 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 a charge upon the Consolidated Revenue Fund of the
Federation.
(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.