ApPROPRIATION ACT, 2012
EXPLANATORY MEMORANDUM
This Act authorises the issue from the Consolidated Revenue Fund of the Federation the total sum of =N=4,877,,209,156,933 (four trillion, eight hundred and seventy-seven billion, two hundred and nine million, one hundred and fifty-six thousand, nine hundred and thirty-three Naira) only, of which, =N=372,593,095,601(three hundred and seventy- two billion, five hundred and ninety-three million, ninety-five thousand, six hundred and one Naira) only is for Statutory Transfers, =N=559,580,OOO,OOO (five hundred and fifty- nine billion, five hundred and eighty million Naira) only is for Debt Service, =N=2,425,049,954,640 (two trillion, four hundred and twenty-five billion, forty-nine million, nine hundred and fifty-four thousand, six hundred and forty Naira) only, is for Recurrent (Non-Debt) Expenditure while the balance of =N=1,519,986,106,691 (one trillion, five hundred and nineteen billion, nine hundred and eighty-six million, one hundred and six thousand, six hundred and ninety-one Naira) only, is for contribution to the Development Fund for Capital Expenditure for the year ending on the 3] st day of December, 2012.
Section:
~ 2
3 4
5 6 7 8
9 10
APPROPRIATION ACT, 2012
ARRANGMENT OF SECTIONS
Issue and appropriation of=N=4,877,209,156,933 from the Consolidated Revenue Fund of the Federation
Release of funds from the Consolidated Revenue Fund of the Federation
Virement Excess revenue Authorization and information on funds releases Release of funds for Implementation Due process certification Information on internally generated revenue, foreign and domestic assistance Detailed estimates Citation
Schedules
APPROPRIATION ACT, 2012
A BiIJ
For
\n Act to authorise the issue from the Consolidated Revenue Fund of the Federation he total sum of =N=4,877,209,156,933 (four trillion, eight hundred and seventy-seven iillion, two hundred and nine million, one hundred and fifty-six thousand, nine hundred ind thirty-three Naira) only, of which, =N=372,593,095,601(three hundred and ieventy-two billion, five hundred and ninety-three million, ninety-five thousand, six iundred and one Naira) only is for Statutory Transfers, =N=559,580,OOO,OOO(five iundred and fifty-nine billion, five hundred and eighty million Naira) only is for Debt ;ervice, =N=2,425,049,954,640 (two trillion, four hundred and twenty-five billion, 'arty-nine million, nine hundred and fifty-four thousand, six hundred and forty Naira) )]11),. IS for Recurrent (Non-Debt) Expenditure while the balance of =N=1,519,986,106,691 (one trillion, five hundred and nineteen billion, nine hundred md eighty-six million, one hundred and six thousand, six hundred and ninety-one Naira) only, is for contribution to the Development Fund for Capital Expenditure for .he year ending on the 31st day of December, 2012.
ENACTED by the National Assembly of the Federal Republic of Nigeria:
(l) The Accountant-General of the Federation shall, when authorised to do so by warrants signed by the Minister of finance, payout of the Consolidated Revenue Fund of the Federation during the year ending on the 31st day of December 2012, the sums specified by the warrants, not exceeding in the aggregate =N=4,877,209,156,933 (four trillion, eight hundred and seventy seven billion, two hundred and nine million, one hundred and fifty-six thousand, nine hundred and thirty-three Naira) only.
Issue and appropriation of =N=4,877,209,156,933 from the Consolidated Revenue Fund
(2) The amount mentioned in subsection (l) of this section is hereby appropriated to the heads of expenditure as specified in the First Schedule to this Act.
(3) No part of the amount stated under subsection (l) shall be released from the Consolidated Revenue Fund of the Federation after the end of the year mentioned in subsection (1) of this section.
2 Amounts appropriated under this Act shall be released from the Consolidated Revenue Fund of the Federation and applied only for the purpose specified in the First Schedule to this Act.
3 In the event that a need arises to vire amounts within the heads of expenditure to which sums have been appropriated under this Act, such virement shall only be effected with the prior approval of the National Assembly
4. Such revenues as specified in sub-section (1) of this section refer to revenues accruing from sales of government crude oil in excess of $72 per barrel, the Petroleum Profit Tax and Royalty on oil and gas.
5 (1) No funds shall be paid out of the monies arising from the record specified in section 4 except by an Act of the National Assembly.
. (2) The Accountant-General of the Federation shall forward to the National Assembly full details of funds released to the government agencies immediately such funds are released.
First Schedule
Release of funds from the Consolidated Revenue Fund of the Federation
First Schedule
Virement
Excess revenue
Authorization and information on funds releases
7
8
9
The Minister of Finance shall ensure that funds appropriated under this Act are released to the appropriate agencies and organs of government as and when due, provided that no funds for any quarter of the fiscal year shall be deferred without prior waiver from the National Assembly.
The department of government charged with the responsibility of certifying that due processes have been complied with in the processing of implementation of projects shall ensure that all processes of approval are completed within the specified period as provided for in the Public Procurement Act;
All accounting officers of ministries, parastatals and departments of government who control heads of expenditures shall, upon the coming into effect of this Act, furnish the National Assembly on quarterly basis with detailed information on:
(a) the internally generated revenue of the agency in any form; and
(b) all foreign and domestic assistance received from any agency, person or organization in any form.
The detailed estimates of expenditure are set out 111 the Second Schedule to this Act.
This Act may be cited as the Appropriation Act, 2012.
Release of funds for Implementation
Due process certification
Act No. 14 2007
Information on internally generated revenue, foreign and domestic assistance
Detai led estimates
Second Schedule
Citation
lEAD 318
112
70000
20606
148
EAD 000000 000000
FIRST SCHEDULE Sections 1(2) and 2
PART A - STATUTORY TRANSFERS =N= STATUTORY TRANSFERS
NATIONAL JUDICIAL COUNCIL
NATIONAL ASSEMBLY
NIGER-DELTA DEVELOPMENT COMMISSION
UNIVERSAL BASIC EDUCATION
75,000,000,000
150,000,000,000
48,673,424,630
63,117,316,830
INDEPENDENT NATIONAL ELECTORAL COMMISSION (INEC) 35,000,000,000
NA TIONAL HUMAN RIGHT COMMISSION
TOTAL - STATUTORY TRANSFERS
802,354,141
372,593,095,601
PART B - DEBT SERVICE
DEBT SERVICE DOMESTIC DEBTS
FOREIGN DEBTS
TOTAL - DEBT SERVICE
511,980,000,000
47,600,000,000
559,580,000,000
PART C - RECURRENT (NON-DEBT) EXPENDITURE
~AD MINISTRYIDEPARMENT/AGENCY PRESIDENCY 25,381,484,604
OFFICE OF THE SECRETARY TO THE GOVERNMENT OF THE FEDERATION (SGF)
YOUTH DEVELOPMENT
POLICE AFFAIRS POLICE FORMATION AND COMMANDS
WOMEN AFFAIRS
AGRICULTURE & RURAL DEVELOPMENT WAIER RESOURCES
AUDITOR-GENERAL FOR THE FEDERATION
45,836,175,729
71,002,518,472
3,334,092,544
298,817,945,778 1,658,040,615
33,018,117,556
8,318,500,806
2,508,285,314
10 1 1
12 13 14 15 16 17 18 19
~o £21 22 23 24 25 26 27 28 29 30
31 32 :"1 {)I'·
34 35 36 37 38 39
40
INDEPENDENT CORRUPT PRACTICES AND OTHER RELATED OFFENCES COMMISSION DEFENCE/MOD/ARMYIAIR FORCEINAVY EDUCATION FOREIGN AFFAIRS FINANCE I-IEALTH TRADE AND INVESTMENT INFORMA TION COMMUNICATION TECHNOLOGY INTERIOR
OFFICE OF THE I-IEAD OF SERVICE OF THE FEDERATION JUSTICE LABOUR AND PRODUCTIVITY POWER SCIENCE AND TECHNOLOGY crRANSPORT PETROLEUM RESOURCES WORKS LANDS & HOUSING MINES & STEEL DEVELOPMENT AVIATION
NATIONAL SALARIES, INCOMES & WAGES COMMISSION ENVIRONMENT
TOURISM, CULTURE & NATIONAL ORIENTATION NATIONAL PLANNING COMMISSION NATIONAL SPORTS COMMISSION OFFICE OF THE NATIONAL SECURITY ADVISER NIGER-DELTA SPECIAL DUTIES FISCAL RESPONSIBILITY COMMISSION
INFRASTRUCTURAL CONCESSION REGULATORY COMMISSION SUB- TOTAL: EXECUTIVE
3,839,900,697 314,299,342,619 342,698,371,842 39,365,054,943 10,374,102,918
224,047,138,336 11,272,4 I9,425 19,659,399,5 14 10,329,340,370
151,764,423,645
7,342,942,780 20,931,396,781 7,965,853,219 2,95 I,452, I11
20,175,819,975 7,491,224,065
50,959,632,961 39,588,738,036 6, 182,401,835 11,912,791,752 5,942, I24,637
671,382,742 12,848,207,289
17,540,216,104 5,853,003,229 : 7,592,144,461
59,637,849,877 2,224,696,942 321,735,112 554,868,403
993,908,482 1,907,207,046,519
PENSION RUNNING COST UNIVERSITIES' PENSIONS INCLUDING ARREARS PENSIONS PARASTATALS' PENSION AND RAILWAY PENSIONS PENSIONS PRE-1996 NIGERIA RAILWAY CORPORATION PENSION PENSIONS PENSION RUNNING COST DEPARTMENT OF STATE SECURITY PENSIONS (INCLUDING ARREARS) NIGERIA INTELLIGENCE AGENCY PENSIONS/DEPENDANTS BENEFITS TOTAL: PENSIONS AND GRATUITIES SERVICE-WIDE VOTES ARREARS OF PAYG PENSION INCREASES IN PENSION RATES IPPIS (OAGF)
PAYMEN'f OF OUTSTANDING DEATH BENEFITS TO CIVIL SERVANTS
PAYMENT INTO THE REDEMPTION FUND (5% OF TOTAL PERSONNEL COST) ARREARS OF POLICE DEATI-I BENEFITS -(2004 - 2010)
ARREARS OF ARMED FORCES DEATH BENEFITS (2004 - 2010) GROUP LIFE INSURANCE FOR ALL MDAs GROUP LIFE INSURANCE FOR THE NIGERIA POLICE GROUP LIFE INSURANCE FOR ARMED FORCES
40,000,000 13,000,000,000 13,000,000,000 29,000,000,000 29,000,000,000 1,687,141,550 1,667,141,550
20,000,000 7,698,013,136 7,698,013,136 3,540,711,704 3;540,711,704
146,696,045,340
10,298,095,146 9,700,000,000
° 850,000,000
66,657,938,400 3,500,000,000
1,350,000,000 4,012,936,122 2,800,363,878 1,897,184,735
ADMINISTRA TION AND MONITORING OF (OHCSF) GROUP LIFE 36,000,000
PUBLIC SERVICE WAGE ADJUSTMENT FOR MDAs (INCLUDING ARREARS OF PROMOTION AND SALARY INCREASES) OPERA TIONS - INTERNAL FOR THE ARMED FORCES JUDGEMENT DEBTS
CONTRIBUTION TO INTERNATIONAL ORGANISATIONS INCLUDING WAEC INTERNATIONAL ASSESSED CONTRIBUTION TO AFRICAN UNION AND OTHERS EXTERNAL FINANCIAL OBLIGATIONS
51,284,274,712 5,107,6J 6,635 J 1,000,000,000 I
8,100,000,000 ) 4,500,000,000 11,000,000,000
01
HEAD ]
2 3
MARGIN FOR INCREASES IN COSTS CONTINGENCY
PUBLIC SERVICE REFORMS (INCLUDING PAYMENT OF SEVERANCE BENEFITS OF CIVIL SERVANTS)
BIO-METRIC VERIFICATION OF PARASTATALS' PENSIONERS MULTI YEAR TARIFF ORDER
PHASE 1:PROGRAMME AND PROJECT PORTFOLIO MANAGEMENT FOR PILOT MDAs MUSLIM/CHRISTIAN PILGRIMAGES RECURRENT ADJUSTMENT 2012 ELECTION - LOGISTICS SUPPORT
EMPLOYEES COMPENSA nON ACT - EMPLOYEES' COMPENSA nON FUND
ENTITLEMENTS OF FORMER PRESIDENTS/HEADS OF STATE AND VICE-PRESIDENTS/CHIEFS OF GENERAL STAFF
INSURANCE OF SENSITIVE ASSETS (DATA CENTRES)
vcr RUNNINCJ COSTS PRESIDENTIAL AMNESTY PROGRAMME STIPENDS & FEEDING ALLOWANCE REINTEGRATION OF NIGER-DELTA EX-MILITANTS OPERA TIONS COST OF THE PROGRAMIyIE
REINTEGRATION OF TRANSFORMED NIGER-DELTA EX- MILITANTS (2010 ARREARS) TOTAL SERVICE WIDE VOTES
TOTAL CRF CHARGES
TOTAL RECURRENT (NON-DEBT)
PART D - CAPITAL EXPENDITURE
MINISTRY/DEPARMENT/AGENCY PRESIDENCY
OFFICE OF THE SECRETARY TO THE GOVERNMENT OF THE FEDERATION (SGF) YOUTH DEVELOPMENT
6,000,000,000 15,624,000,000
7,500,000,000
250,000,000 46,000,000,000
500,000,000 ] ,800,000,000 6,000,000,000 3,000,000,000
2,600,000,000
3,185,1 00,000
3,000,000,000
90,000,000 66,176,411,902 48,281,229,902
924,900,000 12,796,462,000
4,173,820,000 353,819,921,530 .
500,515,966,870
2,425,049,954,640 :
=N=
]5,660,312,363
32,727,54] ,202 7,147,232,697
POLICE AFFAIRS 2,645,306,497 POLICE FORMATION AND COMMANDS 9,656,295,375 WOMEN AFFAIRS 3,215,499,900 AGRICULTURE & RURAL DEVELOPMENT 48,191,750,277 WATER RESOURCES 75,188,411,862
9 AUDITOR-GENERAL FOR THE FEDERATION 553,280,000
INDEPENDENT CORRUPT PRACTICES AND OTHER RELA TED 10 OFFENCES COMMISSION 128,440,000 11 DEFENCE/MOD/ARMY/AIR FORCEINAVY 45,436,143,373 12 EDUCATION 66,833,018,506 13 FEDERAL CAPITAL TERRITORY ADMINISTRATION 46,257,784,097 14 FOREIGN AFFAIRS 7,448,776,613
(7) FINANCE 2,118,530,831 16 I-IEALTH 60,920,219,702 17 TRADE AND INVESTMENT 2,976,071,606 18 INFORMA TION 4,758,910,762
19 COMMUNICA TION TECHNOLOGY 9,279,682,251 20 INTERIOR 7,558,800,000 21 OFFICE OF THE HEAD OF SERVICE OF THE FEDERATION 4,950,966,988 22 JUSTICE 566,124,000 23 LABOUR AND PRODUCTIVITY 3,166,787,928 24 POWER 75,464,688,374 25 SCIENCE AND TECHNOLOGY 27,311,725,393 26 TRANSPORT 89,119,372,512 /:'7 PETROLEUM RESOURCES 8,125,710,784 ; ~%' WORKS 244,963,529,702 29 LANDS & HOUSING 4],919,081,732 30 MINES & STEEL DEVELOPMENT 3,168,680,538 31 AVIATION 43,16] ,384,933 32 .NATIONAL SALARIES, INCOMES & WAGES COMMISSION 247,000,000 33 ENVIRONMENT 14,400,247,131 34 TOURISM, CULTURE & NATIONAL ORIENTATION 3,244,986,894 35 NATIONAL PLANNING COMMISSION 1,045,798,000 36 NATIONAL SPORTS COMMISSION 2,020,597,975 37 ·OFFICE OF THE NATIONAL SECURITY ADVISER 63,850,401,092 38 NIGER-DELTA 80,922,134,484 39 SPECIAL DUTIES 44,460,000
41
HEAD
42
,43 o;,.-lA
45
46
47
48
49
/
FISCAL RESPONSIBILITY COMMISSION
INFRASTRUCTURAL CONCESSION REGULATORY COMMISSION SUB-TOTAL: EXECUTIVE
PART D - CAPITAL EXPENDITURE CONT'D.
MINISTRYIDEPARMENT/AGENCY FEDERAL EXECUTIVE BODIES NATIONAL POPULATION COMMISSION CODE OF CONDUCT BUREAU CODE OF CONDUCT TRIBUNAL PUBLIC COMPLAINTS COMMISSION
REVENUE MOBILISATION ALLOCATION & FISCAL COMMISSION FEDERAL CIVIL SERVICE COMMISSION POLICE SERVICE COMMISSION FEDERAL CHARACTER COMMISSION
SUB-TOTAL: FEDERAL EXECUTIVE BODIES
CAPITAL SUPPLEMENTATION TOTAL ALLOCATION: ADJUSTMENT TO CAPITAL COSTS VIABILITY GAP FUND - PPP COUNTERPART FUNDING/UNIDO QUICK WINS - COMPLETION OF 2008 & 2009 PROJECTS
CONDITIONAL GRANTS AND SOCIAL SAFETY NETS (MDGS) .MDG SPECIAL PROJECTS (SENATE)
SUPPORT TO UNDP MILLENIUM CAMPAIGN PROGRAMME NIGERIA IN AFRICA/AFRICAN PARLIMENTARIAN PROGRAMME
MILLENIUM DEVELOPMENT GOALS MONITORING AND .EVALUA TION (OSSAP) CONSULTANCY, SURVEY AND SHORT-TERM STUDIES
79,407,068
69,160,000 1,156,544,253,441
=N=
1,959,590,000 1,131,578,245
61,500,000 560,025,000
353,859,568 375,983,459
1,535,000,000
40,000,000
6,017,536,272
5,925,000,000
7,404,000,000 6,416,000,000
5,000,000,000
75,990,000,000
11,600,000,000
500,000,000
3,000,000,000
1,000,000,000
COMMUNICATIONS AND ADVOCACY (MDGs) REPORTS ON 2011 MDGs SPECIAL INTERVENTON PAYMENT TO LOCAL CONTRACTORS' DEBT POLICE REFORMS FUND (SHARE OF FGN)
BANK OF INDUSTRY - MOFI SHARE OF BANK RECAPITALISATION FOR 2009 & 2010 BANK OF AGRICULTURE NIGERIAN EXPORT - IMPORT BANK - SI-fARE OF EQUITY ASSET MANAGEMENT CORPORATION OF NIGERIA NATIONAL ECONOMIC RECOVERY FUND
NIGERIAN AGRICULTURAL COOPERATIVE & RURAL DEVELOPMENT BANK (NACRDB) IDENTITY MANAGEMENT PROJECT SINKING FUND FOR INFRASTRUCTURAL DEVELOPMENT PHCN PRIVATISA TION FUNDING OF GALAXY BACKBONE INFRASTRUCTURE MARITIME SECURITY (PICOMSS) NELMCO BULK TRADER TOTAL - CAPITAL SUPPLEMENTATION
1,000,000,000
6,962,473,040 12,350,000,000
1,500,000,000 1,000,000,000 1,500,000,000
o 1,000,000,000
° °85,225,043,939
85,956,000,000 4,057,800,000 1,482,000,000
16,796,000,000 18,760,000,000
357,424,316,979
TOTAL CAPITAL EXPENDITURE 1,519,986,106,691
AGGREGATE EXPENDITURE 4,877,209,156,933
f';/ .,#,y'
if"· }~.CERTIFY, IN ACCORDANCE WITH SECTION 2 (1) OF THE ACTS ptUTHENTICATION ACT, CAP. A2, LAWS OF THE FEDERATION OF NIGERIA 2004, THAT THIS IS A TRUE COPY OF THE BILL PASSED BY BOTH HOUSES OF THE NATIONAL ASSEMBLY.
SALISU ABUBAKAR MAIKASUW A, mni CLERK TO THE NATIONAL ASSEMBLY.--.
-SI ':2-1 DAY OF MARCH, 2012
SHORT TITLE OF THEBILL-
Appropriation Bill, 2012
Schedule to Appropriation Bill, 2011
LONG TITLE OF THE - BILL
An Act to authorise the issue from the Consolidated Revenue Fund of the Federation the total sum of =N=4,877,209,156,933 (four trillion, eight hundred and seventy seven billion, two hundred and nine million, one hundred and fifty-six thousand, nine hundred and thirty-three Naira) only, of which, =N=372,593,095,601(three hundred and seventy- two billion, five hundred and ninety-three million, ninety-five thousand, six hundred and one Naira) Only is for Statutory Transfers, =N=559,580,OOO,OOO (five hundred and fifty-nine billion, five hundred and eighty million Naira) only is for Debt Service, =N=2,425,049,954,640 (two trillion, four hundred and twenty five billion, forty nine million, nine hundred and fifty four thousand, six hundred and forty Naira) only, is for Recurrent (Non-Debt) Expenditure while the balance of =N=1,519,986,106,691 (one trillion, five hundred and nineteen billion, nine hundred and eighty-six million, one hundred and six thousand, six hundred and ninety-one Naira) only, is for contribution 10 the Development Fund for Capital Expenditure for the year ending on the 31 st day of December, 2012.
15th March, 2012
SUMMARY OF THE CONTENTS OF THE
BILL
DATE PASSED BY THE SENATE
DATE PASSED BY THE HOUSE OF iREPRESENTATIVES
is" March, 2012This Bill authorises the issue from the Consolidated Revenue Fund of the Federation the total sum of =N=4,877,209,156,933 (four trillion, eight hundred and seventy seven billion, two hundred and nine million, one hundred and fifty-six thousand, nine hundred and thirty-three Naira) only, of which, =N==372,593,095,601(three hundred and seventy- two billion, five hundred and ninety-three million, ninety-five thousand, six hundred and one Naira) Only is for Statutory Transfers, =N=559,580,OOO,OOO (five hundred and fifty-nine billion, five hundred and eighty million Naira) only is for Debt Service, =N=2,425,049,954,640 (two trillion, four hundred and twenty five billion, forty nine million, nine hundred and fifty four thousand, six hundred and forty Naira) only, is for Recurrent (Non-Debt) Expenditure while the balance of =N=1,519,986,106,691 (one trillion, five hundred -and nineteen billion, nine hundred and eighty-six million, one hundred and six thousand, six hundred and ninety-one Naira) only, is for contribution to the Development Fund for Capital Expenditure for the year ending on the 31st day of December, 2012.
I certify that this Bill has been carefully compared by me with the decision reached by the National Assembly and found by me to be true and correct decision of the Houses and is in accordance with the provisions of the Acts Authentication Act Cap. A2, Laws oftheFederation of Nigeria, 2004. ~
SALISU ABUBAKAR MAIKASUWA, mni Clerk-to the National Assembly /-i1)ay ofMa~-l9J2
//~ ~
I ASSENT. DR. GOODLUCK EBELE JONATHAN, GCFR President of}i};!yleral Republic of Nigeria /If!:Day ofUiu:c-h,2012;;y