Section 82 and 83 of the 1999 Constitution: Appropriation Bill and Supplementary Appropriation Bill

Appropriation bill

The 1999 Constitution

Section 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.

(This means that if at the beginning of the Federal Government’s financial year the Appropriation Bill has not been passed by the National Assembly, the President can authorise the withdrawal of funds from the Consolidated Revenue Fund of the Federation (which was explained in Section 80 and 81 of the 1999 Constitution: Consolidated Revenue Fund and Budget Bills). These funds should only be withdrawn to carry on the service of the Federal Government for a few months or until the Appropriation bill is passed, depending on which comes first)

Provided that the withdrawal in respect of any such period shall not exceed the amount authorised to be withdrawn from the Consolidated Revenue Fund of the Federation under the provisions of the Appropriation Act passed by the National Assembly for the corresponding period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.

(The funds withdrawn in this period should not exceed the amount approved by the National Assembly to be withdrawn from the Consolidated Revenue Fund in the Appropriation Bill of the previous financial year.)


Section 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.

(The National Assembly may pass a bill creating a fund called the Contingencies Fund for the Federation and authorise the President to make withdrawals from the fund, if the President is satisfied that there is an urgent and unforeseen expenditure which was not included in the Appropriation Bill)


Section 83 (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.

(If any withdrawal (advance) is made from the Contingency Fund, a Supplementary Estimate should be presented to the National Assembly and a Supplementary Appropriation Bill introduced to replace the funds withdrawn)

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