APPROPRIATION ACT, 2006
EXPLANATORY MEMORANDUM
is Act provides for the issue out of Consolidated Revenue Fund of the Federation the total sum =N=1,899,987,922,467 (One Trillion, Eight Hundred and Ninety Nine Billion, Nine Hundred 1Eighty Seven Million, Nine Hundred and Twenty Two Thousand, Four Hundred and Seven ira) only of which the sum of =N=91,610,000,OOO (Ninety One Billion Six Hundred and Ten Ilion Naira only is for Statutory Transfers and the sum of =N=289,500,OOO,000 (Two Hundred Eighty Nine Billion, Five Hundred Million Naira) only is for Debt Service, while the sum of =950,321,044,808 (Nine Hundred and Fifty Billion, Three Hundred and Twenty One Million, Tty Four Thousand, Eight Hundred and Eight Naira) only is for Recurrent (Non-Debt) enditure and the balance of=N=568,556,877,659 (Five Hundred and Sixty Eight Billion, Five Fifty Six Million, Eight Hundred and Seventy Seven Thousand, Six Hundred and Fifty Nine
only is for contribution to the Development Fund for Capital Expenditure of the ernment of the Federation for the year ending on the 31st day of December, 2006.
APPROPRIATION ACT, 2006
ARRANGEMENT OF SECTIONS
SECTION:
1. Issue and Appropriation ofNl,899,987,922,467 from the Consolidated Revenue Fund for 2006
2. Release of funds from the Consolidated Revenue Fund of the Federation
3. Virement
4. Excess Revenue
5. Special Fund Account
6. Authorization
7. (i) Monthly Report
(ii) Quarterly Report
8. Waiver not to incur expenditure
9. Short Title
Schedule:
Part A - Statutory Transfers Part B - Debt Service Part C - Recurrent Non-Debt Expenditure Part D - Capital Expenditure
APPROPRIATION ACT, 2006
A Dill
For
An Act to authorise the issue from the Consolidated Revenue Fund of the Federation the total sum of =N=I,899,987,922,467 (one trillion, eight hundred and ninety nine billion, nine hundred and eighty seven million, nine hundred and twenty two thousand, four hundred and sixty seven Naira) only of which the sum of=N=91,61O,000,000 (ninety one billion six hundred and ten million Naira only is for statutory transfers and the sum of =N=289,500,000,000 (two hundred and eighty nine billion, five hundred million Naira) only is for debt service, while the sum of=N=950,321,044,808 (nine hundred and fifty billion, three hundred and twenty one million, forty four thousand, eight hundred and eight Naira) only is for recurrent (non-debt) Expenditure and the balance of=N=568,556,877,659 (five hundred and sixty eight billion, five and fifty six million, eight hundred and seventy seven thousand, six hundred and fifty nine Naira) only is for contribution to the Development Fund for Capital Expenditure of the Government of the Federation for the year ending on the 31st day of December, 2006.
1.
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 issued by the Minister charged with responsibility for finance, pay out of the Consolidated Revenue Fund of the Federation during the year ending on the 31st day of December 2006 the sums specified by the warrants, not exceeding in the aggregate =N=I,899,987,922,467 (One trillion, eight hundred and ninety nine billion, nine hundred and eighty seven million, nine hundred and twenty two thousand, four hundred and seven Naira) only.
(2) The amount mentioned in subsection (l) of this section shall be appropriated to heads of expenditure as indicated in the Schedule to this Act.
(3) No part of the amount aforesaid shall be issued from the Consolidated Revenue Fund of the Federation after the end of the year mentioned in subsection (1) of this section.
Issue and appropriation of =N= 1,899,987,922,4 67 from the Consolidated Revenue Fund for 2006
Schedule
2. All amounts appropriated under this Act shall be released from the Consolidated Revenue Fund of the Federation only for the purposes specified in the Schedule to this Act.
3. In the event that the implementation of any of the projects or programmes, for which sums have been appropriated under this Act, cannot be completed without virement, such virement shall only be effected with the prior approval of the National Assembly.
4. (1) The Accountant-General of the Federation shall immediately upon the coming into force of this Act maintain a separate record for the documentation of Revenue accruing to the Consolidated Revenue Fund in excess of oil price benchmark adopted in this Budget.
(2) Such revenues as specified in sub-section (1 ) of this section refers to revenues accruing from sales of government crude oil in excess of $35.00 per barrel, the Petroleum Profit Tax and Royalty on Oil and Gas.
5. The Accountant-General of the Federation shall immediately upon the coming into force of this Act create an Account in the Central Bank of Nigeria for all monies accruing into the Consolidated Revenue Fund of the Federal Government; from the Special Funds impounded by Executive Order of the President ofthe Federal Republic of Nigeria.
6. No fund shall be paid out of the monies arising from the record specified in section 4 or the Account specified in section 5 or in both sections 4 and 5 of this Act except by an Act of the National Assembly.
7. (1) The Accountant-General ofthe Federation and the Governor of the Central Bank of Nigeria shall immediately upon the coming into force of this Act furnish the National Assembly, on a monthly basis, the status of the record as referred to in section 4 and the Account referred to in section 5 and all other Government Accounts.
(2) All Accounting Officers of Ministries, Parastatals and Departments of Government who control heads of expenditure shall present to the National Assembly quarterly reports detailing the progress of implementation of the provisions of this Act.
8. Where, due to revenue shortfall, amounts appropriated under this Act cannot be funded, the
Release of funds from the Consolidated Revenue Fund. Schedule Virement
Excess Revenue
Special Fund Account
Authorization
Monthly Report
Quarterly Report
Waiver not to incur expenditure
9.
Minister of Finance shall seek from the National Assembly a waiver not to incur such expenditure.
This Act may be cited as the Appropriation Act 2006. Short Title
SCHEDULE Sections 1(2) and 2
PART A - STATUTORY TRANSFERS
HEAD
2006 APPROPRIATION
=N=TRANSFER
270000 National Judicial Council 670000 Niger Delta Development Commission 320606 Universal Basic Education Commission
Total - Statutory Transfers
35,000,000,000 26,130,000,000 30,480,000,000 91,610,000,000
PART B - DEBT SERVICE
lEAD NATURE OF DEBT
2006 APPROPRIATION
=N=
4000000 Domestic Debts 4000000 Foreign Debts
Total Debt Service
220,000,000,000 69,500,000,000
289,500,000,000
PART C - RECURRENT (NON-DEBT) EXPENDITURE
EAD
2006 APPROPRIATION
=N=MINISTRY/DEPARTMENT/AGENCY The Executive
200000 Presidency 210000 Intergovernmental Affairs, Special Duties and Youth
Development
36,872,832,040
17,019,000,000 1,552,000,000
80,648,000,000 1,23 1, 143, 160
15,415,828,655 1,897,594,082
230000 Police Affairs 230050 Police Formation & Command 240000 Women Affairs 250000 Agriculture & Rural Development 260000 Office of the Auditor-General of the Federation 280000 Independent Corrupt Practices and Other Related
Offences Commissions 784,739,498 4,484,529,763290000 Water Resources
300000 DefencelMODI Army/Air Force/Navy 85,752,943,575 t1lj''lf 320000 Education 129,232,212,676 330000 Federal Capital Territory
340000 Foreign Affairs 25,373,344,499 350000 Finance 5,000,076,329 360000 Health 67,777,199,998 370000 Industry 2,596,613,054 380000 Information and National Orientation 12,805,674,999 390000 Internal Affairs 33,262,579,038 400000 Office of the Head of Service of the Federation 2,987,678,379 410000 Justice 5,023,610,691 420000 Labour and Productivity 4,391,828,889 430000 Power and Steel 3,382,764,019 440000 Science and Technology 6,262,921,919 450000 Sports and Social Development 3,573,325,483 460000 Public Complaints Commission 922,150,000 480000 Commerce 2,345,070,697 490000 Ministry of Transport 3,549,948,963 500000 Petroleum Resources 14,922,000,001 510000 Works 18,281,685,246 520000 Communication 4,584,013,432 530000 Housing & Urban Development 5,163,500,001 580000 Solid Minerals Development 2,765,701,297 590000 Aviation 1,608,500,000 600000 National Salaries and Wages Commission 161,686,183 620000 Environment 3,313,286,129 630000 Co-operation and Integration in Africa 618,500,000
650000 Culture and Tourism 4,450,000,000
700000 Office of the National Security Adviser 12,316,686,404
TOTAL - EXECUTIVE 622,331,169,098
FEDERAL EXECUTIVE BODIES 230150 Police Service Commission 310000 National Population Commission 470000 Federal Civil Service Commission
540000 Independent National Electoral Commission 610000 Federal Character Commission
Revenue Mobilisation Fiscal & Allocation 640000 Commission
660000 Code of Conduct Bureau
TOTAL - FEDERAL EXECUTIVE BODIES
317,000,000 3,211,555,260 644,750,000
12,170,509,272 824,896,250
750,000,000 617,421,344
18,536,132,126
THE LEGISLATURE (NATIONAL f2y;-t
ASSEMBLY) 210000 National Assembly Office 4,805,817,937 210050 Senate 14,719,767,267 210100 House of Representatives 21,692,062,193 210601 National Assembly Service Commission 404,517,612 210300 Senate Public Accounts Committee Secretariat 75,000,000 210350 House Public Accounts Committee Secretariat 75,000,000 210602 General Services 4,268,685,988
210603 Legislative Aides 3,489,892,586
TOTAL - NATIONAL ASSEMBLY 49,530,743,583
CONSOLIDATED REVENUE FUND CHARGES-GENERAL
-"00000 Pension - Pay As You Go 82,900,000,000 +000000 Life insurance for public servants 3,100,000,000 WOOOOO Transfer to the Redemption Fund 15,000,000,000 100OOOO Arrears of 2005 Pension - Pay As You Go 16,900,000,000
SERVICE - WIDE VOTES 990000 Petroleum Support Fund 75,000,000,000 990000 Public Service Reform 43,123,000,000
Public Service Wage Adjustment (including 2006 990000 Promotions) 10,000,000,000 990000 Margin for Increased Costs 2,000,000,000 990000 Contributions to International Organisations 6,000,000,000 990000 2003 Arrears of Monetization - Balance 1,400,000,000
990000 Contingency 4,500,000,000
TOTAL OTHER RECURRENT (NON DEBT) 259,923,000,000
TOTAL RECURRENT (NON DEBT) 950,321,044,808
PART D - CAPITAL EXPENDITURE
D MINISTRY /DEPARTMENT/AGENCY
2006 APPROPRIATION
=N=
The Executive ~~200000 Presidency 18,057,233,523
210000 Intergovernmental Affairs, Special Duties and Youth Development
1,221,000,000 230000 Police Affairs 230050 Police Formation & Command 5,335,000,000 240000 Women Affairs 1,268,856,840 250000 Agriculture & Rural Development 15,397,562,345 260000 Office of the Auditor-General of the Federation 402,405,918 280000 Independent Corrupt Practices and Other Related
Offences Commissions 315,260,502 290000 Water Resources 75,761,000,940 300000 DefencelMODI Anny/ Air Force/Navy 15,699,001,188 320000 Education 37,389,441,082 330000 Federal Capital Territory 53,400,000,000 140000 Foreign Affairs 6,126,873,766 350000 Finance 3,018,676,534 360000 Health 39,162,800,002 370000 Industry 407,300,000 380000 Information and National Orientation 2,144,325,001 390000 Internal Affairs 8,487,420,962 400000 Office of the Head of Service of the Federation 3,020,966,261 410000 Justice 808,107,122 420000 Labour and Productivity 796,114,135 430000 Power and Steel 74,710,240,083 440000 Science and Technology 7,187,078,084 450000 Sports and Social Development 1,726,674,517 460000 Public Complaints Commission 77,850,000 180000 Commerce 1,929,929,303 490000 Ministry of Transport 2,177,096,941 500000 Petroleum Resources 1,078,000,000
510000 Works 72,793,314,755
520000 Communication 2,415,986,568
530000 Housing & Urban Development 2,831,499,999
580000 Solid Minerals Development 4,544,358,091
590000 Aviation 3,641,500,000
,00000 National Salaries and Wages Commission 38,313,817 )20000 Environment 2,742,061,049
i30000 Co-operation and Integration in Africa 481,500,000
50000 Culture and Tourism 4,050,000,000
00000 Office of the National Security Adviser 3,183,313,596
TOTAL - EXECUTIVE 473,828,062,924
FEDERAL EXECUTIVE BODIES ~>4
230150 Police Service Commission 18,000,000 310000 National Population Commission 6,788,444,740 470000 Federal Civil Service Commission 55,250,000 540000 Independent National Electoral Commission 42,329,490,728 610000 Federal Character Commission 175,103,750
Revenue Mobilisation Fiscal & Allocation 640000 Commission 350,000,000
660000 Code of Conduct Bureau 257,578,656
TOTAL - FEDERAL EXECUTIVE BODIES 49,973,867,874
THE LEGISLATURE (NATIONAL ASSEMBLY)
210000 National Assembly Office 1,776,520,353 210050 Senate 1,288,375,509 J0100 House of Representatives 2,110,051,000
210601 National Assembly Service Commission 80,000,000
TOTAL - NATIONAL ASSEMBLY 5,254,946,862
CAPIT AL SUPPLEMENTATION 990000 Payment to Local Contractors 25,000,000,000 990000 Counterpart Funding 2,000,000,000 990000 Adjustments to Capital Costs 1,000,000,000
Recapitalization of Development Banks
990000 Nigerian Agricultural & Cooperative Bank Limited 3,500,000,000
~90000 Bank of Industry Limited 3,500,000,000
)90000 Federal Mortgage Bank of Nigeria Limited 3,500,000,000 Millennium Development Goals - Monitoring and
)90000 Evaluation 1,000,000,000
TOTAL - CAPITAL SUPPLEMENTATION 39,500,000,000
TOTAL - CAPITAL EXPENDITURE 568,556,877,659
GRAND TOTAL 1,899,987,922,467
I CERTIFY, IN ACCORDANCE WITH SECTION 2(1) OF THE ACTS lAUTHENTICATIO~ ACT, CAP. 4, THE LAWS OF THE FEDERATION OF NIGERIA 1990, THAT THIS IS A TRUE COPY OF THE BILL PASSED BY BOTH HOUSES OF THE NATIONAL ASSEMBLY.
~~ C.N~
. NASIRU IBRAHIM ARAB, CLERK TO THE NATIONAL ASSEMBLY
!1.l1iay of February, 2006
~,66
Schedule to Appropriation Bill, 2006
(1) (2) (3) (4) (5) SHORT TITLE OF LONG TITLE OF THE SUMMARY OF THE DATE PASSED BY THE DATE PASSED BY
THE BILL BILL CONTENTS OF THE SENATE THE HOUSE OF BILL REPRESENTATIVES
Appropriation Bill, 2006 An Act to authorize the issue This Bill seeks to provide for the from the Consolidated Revenue issue out of the consolidated 16thFebruary, 2006 16th February, 2006 Fund of the Federation the total Revenue Fund of the Federation, the sum of=N=1,899,987,922,467 total sum ofNl,899,987.922,467 (one trillion, eight hundred and (One Trillion, eight hundred and ninety nine billion, nine hundred ninety nine billion, nine hundred and eighty seven million, nine and eighty-seven million, nine hundred and twenty two hundred and twenty two thousand, thousand, four hundred and four hundred and sixty-seven Naira sixty seven Naira) only of which only of which the sum of the sum of=N=91,610,OOO,000 =N=91,610,OOO,000 (ninety one (ninety one billion six hundred billion six hundred and ten million and ten million Naira only is for Naira only is for statutory transfers statutory transfers and the sum and the sum of of=N=289,500,OOO,OOO (two =N=289,500,000,000 (two hundred hundred and eighty nine billion, and eighty nine billion, five hundred five hundred million Naira) only million Naira) only is for debt is for debt service, while the sum service, while the sum of of=N=950,321,044,808 (nine =N=950,321 ,044,808 (nine hundred hundred and fifty billion, three and fifty billion, three hundred and hundred and twenty one million, twenty one million, fourty four fourty four thousand, eight thousand, eight hundred and eight hundred and eight Naira) only is Naira) only is for recurrent (non- for recurrent (non-debt) debt) Expenditure and the balance Expenditure and the balance of of=N=568,556,877,659 (five =N=568,556,877,659 (five hundred and sixty eight billion, five hundred and sixty eight billion, and fifty six million, eight hundred
Ifive and fifty six million, eight and seventy seven thousand, six hundred and seventy seven hundred and fifty nine Naira) only is thousand, six hundred and fifty for contribution to the Development nine Naira) only is for contribution to the Development
Fund for Capital Expenditure of the Government of the Federation for the year ending on the 31st day of December, 2006.
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. 4, the Laws of the Federation of Nigeria, 1990.
I ASSENT.
.., ~.-'CNA
NASIRU IBRAHIM ARAB, Clerk to the National Assembly
;1.1'-Day of February, 2006
CHIEF OLUS~~CFR President Wfthe Federal Republic of Nigeria
~~ Day of February, 2006