Section 122 Of The Constitution Of The Federal Republic Of Nigeria, 1999 (As Amended) By Yusuff Olatunji Ogunrinde

122. If the Appropriation Bill in respect of any financial year has not been passed into law by the beginning of the financial year, the Governor may authorise the withdrawal of moneys from the Consolidated Revenue Fund of the State for the purpose of meeting expenditure necessary to carry on the services of the government for a period not exceeding six months or until the coming into operation of the law, 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Provided that the withdrawal in respect of any such period shall not exceed the amount authorised to be withdrawn from the Consolidated Revenue Fund of the State under the provisions of the Appropriation Law passed by the House of Assembly for the corresponding period in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 above provision can be sub-divided into three clauses and gleaned as follows:

1. If the Appropriation Bill in respect of any financial year has not been passed into law by the beginning of the financial year, the Governor may authorise the withdrawal of moneys from the Consolidated Revenue Fund of the State for the purpose of meeting expenditure necessary to carry on the services of the government

Where the Appropriation Bill (budget) is yet to be passed into law in a given financial year the Governor has the constitutional power to make withdrawals from the Consolidated Revenue Funds to finance government projects and programmes;

2. for a period not exceeding six months or until the coming into operation of the law, whichever is the earlier:

However, the Governor’s power to authorise withdrawals from Consolidated Revenue Funds is limited by time and event. Thus, the above clause is to the effect that, there is no need adhering to the 6 months’ time frame if the budget is passed into law before 6 months. But if the budget is not passed into law early enough, the Governor has a maximum period of 6 months within which to make withdrawals from the Consolidated Revenue Fund. No matter how late the budget is passed into law, the Governor’s withdrawals must not exceed the 6 months time limit It must be noted that the expression ‘‘or until the coming into operation of the law’’ does not by any stretch of imagination imply perpetuity in making withdrawals (perpetual withdrawal) from the Consolidated Revenue Fund. It only emphasized the two circumstances the governor can exercise his right to make withdrawals from the Consolidated Revenue Fund. Similarly, the subsequent expression ‘‘whichever is the earlier:’’ clarifies the entire provision. That is to say, if the budget is passed into law on time, there is no need to observe the 6 month time limit; but if where the budget is not passed into law on time, the governor’s withdrawals from the Consolidated Revenue Fund must not exceed a period of 6 months. The only discernible dissimilarity between the Section 122 and 82 of Constitution is the fact that Section 82 of the Constitution does not provide for a specific time frame within which the President can authorise withdrawals from the Consolidated Revenue Fund at the federal level.

3. 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 State under the provisions of the Appropriation Law passed by the House of 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 above clause makes for a second condition, which is to the effect that, the amount being withdrawn from the Consolidated Revenue Fund within a given period in the current financial year must not exceed the amount withdrawn from the Consolidated Revenue Fund within the same period in the preceding financial year. (i.e. the withdrawal from the Consolidated Revenue Fund in the current financial year must be equivalent to the same amount and period such withdrawal was made in preceding financial year). For instance, if in the preceding financial year, the Governor made a withdrawal of –N-5 billion as provided for in the Appropriation Law, within 2 months, he should not exceed the –N-5 billion withdrawal within 2 months in the current financial year. The amount and period the withdrawal was made in the last year’s budget must be the same with the current financial year, where the budget is yet to be passed into law. In summary, where an Appropriation Bill is yet to be passed in a given financial year, the governor can authorise the withdrawal from the Consolidated Revenue Fund to finance government projects and programmes until when the Appropriation Bill is passed into law within a period not 6 months; so long as the governor would not withdraw more than the amount that was withdrawn and the same period it was withdrawn in the last financial year.]]>