The 1999 Constitution

Section 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 Mobilization Allocation and Fiscal Commission.

(The National Assembly may approve certain salaries, allowances and remuneration to be paid to certain office holders, however, the amount approved by the National Assembly must not exceed the amount recommended by the Revenue Mobilization Allocation and Fiscal Commission.)

Section 84 (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.

(These salaries, allowances and remuneration will be paid from the Consolidated Revenue Fund of the Federation.)

Section 84 (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.

(The amount approved to be paid to these office holders should not be reviewed to their disadvantage, i.e. reduced in a way that will be detrimental to them after their appointment.)

Section 84 (4)

The offices aforesaid are the offices of President, Vice-President, Chief Justice of Nigeria, Justice of the Supreme Court, President of the Court of Appeal, Justice of the Court of Appeal, Chief Judge of the Federal High Court, Judge of the Federal High Court, Chief Judge and Judge of the High Court of the Federal Capital Territory, Abuja, Chief Judge of a State, Judge of the High Court of a State, Grand Kadi of the Sharia Court of Appeal of the Federal Capital Territory, Abuja, President and Judge of the Customary Court of Appeal of the Federal Capital Territory, Abuja, Grand Kadi and Kadi of the Sharia Court of Appeal of a State, President and Judge of the Customary Court of Appeal of a State, the Auditor-General for the Federation and the Chairmen and members of the following executive bodies, namely, the Code of Conduct Bureau, the Federal Civil Service Commission, the Independent National Electoral Commission, the National Judicial Council, the Federal Judicial Service Commission, the Judicial Service Committee of the Federal Capital Territory, Abuja, the Federal Character Commission, the Code of Conduct Tribunal, the National Population Commission, the Revenue Mobilization Allocation and Fiscal Commission, the Nigeria Police Council and the Police Service Commission.

(This section lists the offices which will be paid from the Consolidated Revenue Fund of the Federation.)

Section 84 (5)

Any person who has held office as President or Vice-President shall be entitled to pension for life at a rate equivalent to the annual salary of the incumbent President or Vice-President

(A former President or Vice President is entitled to a pension that is calculated at whatever rate the annual salary of a sitting President or Vice President respectively would earn as pension.)

Provided that such a person was not removed from office by the process of impeachment or for breach of any provisions of this Constitution.

(They are entitled to this pension as long as they were not removed from office before the end of their tenure either by: impeachment from office or having breached any provision of the Constitution.)

Section 84 (6)

Any pension granted by virtue of subsection (5) of this section shall be a charge upon the Consolidated Revenue Fund of the Federation.

(The pension mentioned in subsection 5 is to be paid from the Consolidated Revenue Fund of the Federation.)

Section 84 (7)

The recurrent expenditure of judicial offices in the Federation (in addition to salaries and allowances of the judicial officers mentioned in subsection (4) of this section) shall be charge upon the Consolidated Revenue Fund of the Federation.

(In addition to the salaries and allowances to be paid to the judicial office holders mentioned in subsection 4 above, any reoccurring expenditure i.e. expenses of judicial offices will also be paid from the Consolidated Revenue Fund of the Federation.)

Section 84 (8)

The recurrent expenditure of the Independent National Electoral Commission, in addition to salaries and allowances of the Chairman and members, shall be a charge upon the Consolidated Revenue Fund of the
Federation.

(In addition to the salaries and allowances to be paid to the Independent National Electoral Commission mentioned in subsection 4 above, any of their reoccurring expenditure i.e. expenses will also be paid from the Consolidated Revenue Fund of the Federation.)

Section 85 (1)

There shall be an Auditor-General for the Federation who shall be appointed in accordance with the provisions of section 86 of this Constitution.

(An Auditor- General for the Federation shall be appointed following the provisions of section 86 of this Constitution.)

Section 85 (2)

The public accounts of the Federation and of all offices and courts of the Federation shall be audited and reported on to the Auditor-General who shall submit his reports to the National Assembly; 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.

(The reports of audits conducted on the public accounts, offices and courts of the Federation are to be provided to the Auditor- General who will in turn submit his reports to the National Assembly. To do these audits and write the reports, the Auditor- General and any person authorized by him is to have access to all the books and records relating to those accounts.)

Section 85 (3)

Nothing in subsection (2) of this section shall be construed as authorizing 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 an Act of the National Assembly, but the Auditor-General shall –

(Subsection 2 does not give the Auditor- General the authority to audit or appoint auditors for government statutory corporations, commissions, authorities, agencies, including all persons and bodies established by an Act of the National Assembly. He is allowed to-)

Section 85 (3) (a) (i)

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

(However, the Auditor General can submit a list of auditors that are qualified to be appointed by the Auditor General as an external auditor to them i.e. the bodies mentioned in the previous section, to appoint an Auditor from.)

Section 85 (3) (a) (ii)

guidelines on the level of fees to be paid to external auditors; and

(The Auditor General can also provide a guideline as to the fees of the external auditor for the bodies mentioned above.)

Section 85 (3) (b)

comment on their annual accounts and auditor’s reports thereon.

(The Auditor General can also drop comments on the annual account of the bodies mentioned and on the auditing report.)

Section 85 (4)

The Auditor-General shall have power to conduct checks of all government statutory corporations, commissions, authorities, agencies, including all persons and bodies established by an Act of the National Assembly.

(The Auditor- General will have authority to conduct checks of the bodies mentioned in subsection 3)

Section 85 (5)

The Auditor-General shall, within ninety days of receipt of the Accountant-General’s financial statement, submit his reports under this section to each House of the National Assembly and each House shall cause the reports to be considered by a committee of the House of the National Assembly responsible for public accounts.

(Within 90 days of receiving the Accountant-General’s financial statement, the Auditor-General is to submit the report to each House of the National Assembly. The reports are to be considered by the committees of each House responsible for public accounts.)

Section 85 (6)

In the exercise of his functions under this Constitution, the Auditor-General shall not be subject to the direction or control of any other authority or person.

(In order to properly execute his function under this Constitution, the Auditor-General is to be independent and is not under the control or direction of any external authority or person.)