(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 alte#FF0000
to their disadvantage after their appointment.
(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 Mobilisation Allocation
and Fiscal Commission, the Nigeria Police Council
and the Police Service Commission.
(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:
Provided that such a person was not removed from
office by the process of impeachment or for breach
of any provisions of this Constitution.
(6) Any pension granted by virtue of subsection (5)
of this section shall be a charge upon the Consolidated
Revenue Fund of the Federation.
(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.
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.
(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.
(3) Nothing in subsection (2) of this section shall
be construed as authorising 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 -
(a) 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
(ii) guidelines on the level of fees to be paid
to external auditors; and
(b) comment on their annual accounts and auditor's
reports thereon.
(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.
(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 conside#FF0000 by a committee of
the House of the National Assembly responsible for
public accounts.
(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.
