Section 167
Any payment that is required by this Part of this Chapter to be made by the Federation to a State shall be a charge upon the Consolidated Revenue Fund of the Federation and any payment that is so required to be made by a State to the Federation shall be a charge upon the Consolidated Revenue Fund of that State.
(Money to be paid by the Federal Government to the State Government is to be paid from the Consolidated Revenue Fund of the Federation and any payment to be made by the State to the Federation should be paid from the Consolidated Revenue Fund of that State.)
Section 168 (1)
Where any payment falls to be made under this Part of this Chapter, the amount payable shall be
certified by the Auditor-General for the Federation;
(Any payment which is to be made under this part of this Chapter of the Constitution, such amount payable is to be certified by the Auditor-General for the Federation.)
Provided that a provisional payment may be made before the Auditor-General has given his certificate.
(On the condition that a provisional payment i.e. an estimated payment made in advance of the final payment, may be made before the Auditor-General can certify or give his certificate.)
Section 168 (2)
The National Assembly may prescribe the time and manner in which any payment falling to be made under this Part of this Chapter shall be effected and provide for the making of adjustments and provisional payment.
(The National Assembly is responsible for describing the time and manner in which any payment which falls under this Part of this Chapter of the Constitution should be made as well as provide for how adjustments to the provisional payment mentioned in sub section 1 is to be made.)