Section:
THE APPROPRIATION ACf, 2004
~: ~(
ARRANGEMENT OF SECTioNS
1. Issue and appropriation ofNl,302,523,844,588.00 from the Consolidated Revenue Fund for2004. ' . '
2 Release 'of funds from Consolidated Revenue.
3. VJreIIlent 4. Excess revenue. 5. Special Fund Accoimt. 6. Authorisation. 7. Monthly Report. 8. Waiver not to incur expenditure. 9. Short Title.
Schedule. Part A - StatutoryTr~sfers. Part B - Debt Service. Part C - Recurrent (NQn-r)ebt) Expenditure. Part D - Capital Expenditure.
THE APPROPRIATION ACf, 2004 2004ACfNo.
AN ACT TOAUTIfORISETHEISSUEFROMTHECONSOLIDATEDREVENUKFUNDOFTHE FEDERATIONTHETOTALSUMOF" 1,302,523,844,588.00 (ONETanuos, THREEHUNDRED AND Two BILLION,FIVEHUNDREDANDTWENTy-THREEMn.LION,EIGHTHUNDREDAND FORTy-FoUR THOUSAND,FIVEHUNDREDANDEIGHTy-EIGHTNAIRA)ONLy FORWHICHTHE
SUMOFN44,000,000,000.00 (FORTy-FOURBILLIONNAIRA)ONLYISFORSTATUTORY TRANSFERSANDmE SUMOF"369,369,000,000.00 (THREEHUNDREDANDSIXTy-NINE
BILLION,THREEHUNDREDAND SIXTy-NINEMILLIONNAIRA)ONLYISFORDEBTSERVICE, WHILETHESUMOF"539,286,472,751.00 (FIVEHUNDREDAlIDTHIRTY-NINEBILLION,Two
HUNDREDANDEIGHT-SIXMILLION,FOURHUNDREDANDSEVENTy-Two THOUSAND, SEVENHUNDREDANDFIFTY-ONENAIRA)ONLYISFORREcURRENT(NON-DEBT)
EXPENDITUREAND THEBALANCEOF"349,868,371,837.00 (THREEHUNDREDANPFORTY- NINE BILLION,EIGHTHUNDREDANDSIXTy-EIGHTMILLION,THREEHUNDREDAND SEVENTY-ONETHOUSAND,EIGHTHUND~D ANDTHIRTY-SEVENNAIRA)OlolLYISFOR
CONTRIBUTIONTOTHEDEVEWPMENTFUNDFORCAPITALEXPENDITUREOFTHE GOVERNMENTOFTHEFEDERArtONFORTHEYEARENDING31ST DECEMBER,2004.
[21st, April, 2004]
ENACTEDby the National Assembly of the Federal Republic of Nigeria-
1.---( 1) The Accountant-General of the Federation shall, when authorizeq to do so by warrants signed by the Minister charged with responsibility for fuiance, payout of the Consolidated Revenue Fund of the Federation duriffg the year ending 31st December, 2004 the sums specified by the warrants, not exceeding in the aggregate Nl,302,523,844,588.00(one trillion, three hundred and two billion, five hundred and twenty-three million, eight hundred and forty-four thousand, five hundred and eighty- eight Naira) only.
(2) The amount mentioned-in subsection (1) 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 sha1l be issued from the Consolidated Revenue Fund of the Federation after the end of the year mentioned in subsection (1) of this section.
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 project intended to be undertaken 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 bench mark adopted in this budget.
A 103
Commen- cement.
Issue and appropriation of "1,302.S23,844,588 from the Consolidated Revenue Fund for 2004.
Schedule.
Release of funds from the Consolidated Revenue Fund. Schedule.
Virment.
Excess Revenue.
A 104 2004 No. The Appropriation Act
Special Fund Account.
Authorisation.
Monthly Report.
Waiver not to incur expenditure.
Short title.
(2) Such revenues as specified in subsection (1) of this section refers to revenues accruing from sales of government crude in excess of$25.00 per barrel.
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's of the Federal Government from the Special Funds impounded by Executive Order ofthe President ofthe Federal Republic ofNig~ria.
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 of this Act except by an Act of the National Assembly.
7.-(1) The Accountant-General of the 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 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 Minister of Finance shall seek from the.National Assembly a waiver not to incur such expenditure.
9. This Act may be cited as the Appropriation Act 2004.
The Appropriation Act 2004 No. A tOS
SCHEDUlE Sections 1 (2) and 2
PART A. - STATUTORY TRANSFERS AND OrnER INSTITUTIONAL TRANSFERS........=_ ----, 2004
Appropriation N
At Statutory Tnlnsfers National Judicial Council Niger Delta Development Commission Grants to States SUB-ToTAL
30,000,900,000 14,000,000,000
o 44,000,000,000
A2 'Other Transfers for Appropriation
Education Tax Fund 7% Port Subcharge Custom Levies Joint Venture Cash Calls
SUB-ToTAL
TOTAL
18,000,000,000 11,761,000,000 23,363,500,000
43S,200,000,OOO 488,324,500,000 532,324,500,000
SCHEDUlE
P ARTB: ~ DEBT SERVICE
2004 Appropriation
N Creditor and Type oflnstrument Temporary Overdrafts . Treasury Bills Treasury Bonds Development Stocks FGNBond ,FGN Bond - New Issues
TOTAL DOMESTIC DEBT SERVICE
Paris Club Mutilateral London Club Promissory Note Non-Paris Club
TOTAL FOREIGN DEBTS SERVICE
FGN Share of Foreign Debts -75% TOTAL - FGN DEBT SERVICE '
11)00,000,000 121,314.000,000 40,142,000,000
153,000,000 12,960,000,000
o 1.85,769,000,000
148,m,160,000 58,888,000,000 12,256,320,000 23,280,480,000 1,583,040,000
244,800,000,000
183,600,000,000 369~369,000,000
A 106 2004 No. The Appropriation Act
SCHEDULE
PART C. - REcuRRENr NON-DEBT EXPENDITURE
PRESIDENCY:
~tate House Office of the Vice-President Part II Parastatals Economic and Financial Crimes Commission State Protocol Secretary to the Government of the Federation Office of National Security Adviser and Intelligence Community National Planning Commission Federal Office of Statistics Other Agencies and Parastatals in the Presidency
SUB-ToTAL
National Assembly Office (part I) National Assembly Service Commission PAC Secretariat House PAC Secretariat Senate House of Representatives • Senate Legislative Aides
SuB-ToTAL
Ministry of Inter-Governmental Affairs and Special Duties Police Formation and Commands Ministry of Women Affairs Agriculture and Natural Resources Office of the Auditor-General of the Federation Code of Conduct Bureau . Water Resources and Rural Development Defence National Population Commission
SUB-TOTAL
EDUCATION Main (part 1) Parastatals (part II) Unity School (part III) Unity School Meal Subsidy Education Part IV (NUC) (Direct Teaching and Laboratory Costs) (Special Grant NUGA Games) Education Part V (NBTE) (Direct Teaching and Laboratory Costs)
2004 Appropriation
N
6,275,138,780· 849,089,167
1,766,205,299 452,630,432 342,524,022
1,637,980,781 13,063,974,574
986,089,141 1,105,270,049 8,820,872,544
35,299,774,789
2,553,536,999 212,537,517 72,SOO,OOO 72,500,000
16,676,533,426 11,241,962,802 1,399,753,591
32,229,324,335
684,000,000 63,776,205,618 12,533,347,816 8,434,349,367 1,358,292,151 525,300,410
3,291,276,462 65,400,230,288 2,423,291,153
158,426,293,265
2,285,865,899 2,239,866,251 8,798,843,615 2,600,000,000
36,377,052,062 3,250,000,000
o 9,883,558,510
The ApprOJ1!iation Act 2004 NOel A 107
2004 Appropriation
H Education Part VI : Commission for Colleges of Education (Direct Teaching and Laboratory Costs) Education Part VII :National Library ofNigeria Universal Basic Education Part IX" Education Instructional Materials Primary Education Nomadic Education Instructional Materials
SUB-TOTAL
6,121,027,920
388,588,525 273,084,057
°°°72,217,886,839 Foreign Affairs Part I Foreign Affairs Part II
SUB-TOTAL
3,922,571,561 10,500,000,000
14,422,571,561
Finance Health Industry Information and National Orientation Agency Internal Affairs Office of the Head of Service of the Federation Justice Labour and Productivity Power and Steel Science and Technology and 41 Parastatals Sports and Social Development Public Complaints Commission Federal Civil Service Commission Commerce Transport Petroleum Resources Part I (Headquarters) Petroleum Resources Part II (PTI) Petroleum Resources Part III (DPRS) Petroleum Products Pricing and Regulatory Agency Petroleum Equalisation Fund Management Nigerian Nuclear Regulatory Authority Works Housing Communications Consolidated Revenue Fund Charges, Excluding Debt Charges Independent National Electoral Commission Contingencies . Service-Wide Votes Ministry of Solid Minerals Aviation
13,496,407,044 33,377,376,511 2,183,79S,836 8,927,626,447
22,758,408,837 2,863,526,467 2,820,202,226 3,552,305,043 4,311,614,817 3,352,167,903 2,879,074,575 759,339,624 433,228,520
2,225,383,801 3,074,042, 133 482,325,917
1,860,885,490 4,658,964,864
°°°15,523,842,560 5,147,664,923 3,553,253,586
70,103,249,081 4,087,371,795 500,000,000
1,001,000,000 1,223,420,899 1,039,063,666
A 108 2004 No. The Appropriation Act
National Salaries and Wages Commission Federal Character Commission Office of the Minister of Co -operation and Integration in Africa Ministry of Environment Ministry of Police Affairs and Police Pension Office Culture and Tourism National Revenue Mobilisation, Fiscal and Allocation Commission Independent Corrupt Practices and Othtr Related Offences Commission Sinking Fund for Payment of Judgement Debt by Ministry of Justice Emergency and Disaster Fund (Contingency) Margin for Increased Costs Professional Allowances (Institutions and Research Centres)
SUB-ToTAL
TOTAL RECURRENT
2004 Appropriation
N 147,466,933 921,107,669 342,096,741
2,570,898,363 1,622,956,fr19 2,421,466,085 635,044,967 334,041,761
o o
500,000,000 1,000,000,000
226,690,621,963 539,286,472,751
The Appropriation Act 2004 No. A 109 .
SCHEDULE
PART D - CAPITAL EXPENDITURE
Ministry, Department and Agency 2004
Appropriation N
Tua EXECUTIVE Agriculture and Rural Development Auditor-General for the Federation Aviation Co-operation and Integration in Africa Commerce Communication Culture and Tourism Defence Education Employment, Labour and Productivity Environment Ministry of Federal Capital Territory Finance Foreign Affairs Head of Service of the Federation
including Federal Housing Loan Board Health Housing Industry Information Internal Affairs Inter-Governmental Affairs and Special Duties Justice Police Affairs and Police Force Petroleum Resources Power and Steel Science and Technology Secretary to the Government of the Federation Solid Minerals Development Sports and Social Development State House Office of the National Security Adviser Transport Water Resources Women and Youth:Development Works National Planning Commission Revenue Mobilisation, Allocation and Fiscal Commission Independent Corrupt Practices Commission
TOTAL EXECUTIVE
10,550,000;000 51,000,000
4,620,700,000 . 424,000,000 1,170,000,000 2,680,000,000 I,SOO,Ooo,OOO
10,657,110,640 21,550,000,000 . 750,000,000 909,875,000
32,970,000,000 3,970,000,000 3,000,000,000
1,817,328,000 26,410,000,000 2,848,500,000 1,388,500,000 4,065,000,000 6,124,880,000 245,000,000 860,000,000
10,000,000,000 150,000,000
54,624,000,000 5,701,000,000 4,851,000,000 4,008,250,000 1,000,000,000
10,906,810,000 3,000,000,000 2,450,000,000
37,497,754,831 785,248,680.
. 46,607,064,300 1,297,000,000
°100,000,000 321,832,371,837
A 110 2004 No. The Appropriation Act
Ministry, Department and Agency 2004
Appropriation N
Code of Conduct Bureau Federal Civil Service Commission Federal Character Commission Independent National Electoral Commission
TOTAL STATUTORY AGENCIES
50,000,000 50,000,000 50,000,000
1,700,000,000 1,850,000,000
CAPITAL SUPPLEMENTATION:
NATIONAL BOUNDARY COMMISSION:
Regular Capital Projects Special Projects , SUB-ToTAL NATIONAL BOUNDARY COMMISSION
200,000,000 5,000,000,000 5,200,000,000
Counterpart Funding , EU Counterpart Funding of Euro 2m
to the EDFProject (National Assembly) Funding Support for UNDP Assistance Projects Adjustment to Capital Costs 2005 National Census Exercise Payments of Debts to Contractors Development and Rehabilitation of Military Barracks FGN Equity Contribution to African Re-Insurance FGN Equity Contribution to New Nigeria Newspaper Contingency Funds
SUB-TOTAL
TOTAL CAPITAL SUPPLEMENTATION
1,328,000,000
400,000,000 272,000,000 500,000,000
5,000,000,000 7,500,000,000 2,000,000,000 686,000,000 300,000,000 500,000,000
18,486,000,000
23,686,000,000
THE LEGISLATURE
National Assembly Office Senate House of Representatives National Assembly Service Commission
TOTAL NATIONAL AssEMBLY
GRAND TOTAL (CAPITAL EXPENDITURE)
GRAND TOTAL
483,000,000 784,000,000
1,183,()00,000 50,000,000
2,500,000,QOO
349,868,371,837
889,154,844,588
T/.'e Appropriation Act
ExpLANJttoRY MEMORANDUM
This Act provides for the issue out of the Consolidated Revenue Fund of the Federation the sum of"I,302,523,844,588.00 (One Trillion, Three Hundred and Two Billion, Five Hundred and Twenty-Three Million, Eight Hundred and Forty-Four Thousand, Five Hundred and Eighty- Eight Naira) only for which the sum of- "44,000,000,000.00 (Forty-Four Billion Naira) only is for Statutory Transfers and the sum of "369,369,000,000.00 (Three Hundred and Sixty- Nine Billion, Three Hundred and Sixty-Nine Million Naira) only is for Debt Service, while the sum of"539,286,472,751.00 (Five Hundred and Thirty-Nine Billion, Two Hundred and Eighty-Six Million, Four Hundred and Seventy-Two Thousand, Seven Hundred and Fifty- One Naira) only is for Recurrent (Non-Debt) Expenditure and the Balance of "349,868,371,837.00 (Three Hundred and Forty-Nine Billion, Eight Hundred and Sixty-Eight 'Million, Three Hundred and Seventy-One Thousand, Eight Hundred and Thirty-Seven Naira) only is for Contribution to the Development Fund for Capital Expenditure of the Govemment of the Federation for the Year ending 31st December, 2004.
SCHEDULE TO THE SUPPLEMENTARY APPROPRIATION BILL, 2004 (I) (2) (3) (4) (5)
Short Title of Long Title of Summary of the Date Passed Date Passed the Bill the Bill Contents 0/ the Bill by Senate by House 0/
Representatives
The Appropriation Bill, An Act to authorise the issue from the Consolidated This Bill seeks to provide for the issue out of the 15th April, 2004. 20th April, 2004. 2004. Revenue Fund of the Federation, the total sum of Consolidated Revenue Fund of theFederation, the
"1,302,523,844,588.00 (One Trillion, Three total sum of "1,302,523,844,588.00 (One Trillion, Hundred and Two Bijlion, Five Hundred and Three Hundred and Two Billion, Five Hundred and Twenty-Three Million, Eight Hundred and Forty- Twenty-Three Million, Eight Hundred and Forty- Four Thousand,' Five Hundred and Eighty-Eight Four Thousand, Five Hundred and Eighty-Eight Naira) only for which the sum of Naira) only for which the sum of "44,000,000,000.00 (Forty-Four Billion Naira) "44,000,000,000.00 (Forty-Four Billion Naira) only is for Statutory Transfers and the sum of only is for Statutory Transfers and the sum of "369,369,000,000.00 (Three Hundred and Sixty- "369,369,000,000.00 (Three Hundred and Sixty- Nine Billion, Three Hundred and Sixty-Nine Million Nine Billion, Three Hundred and Sixty-Nine Million Naira) only is for Debt Service, while the sum of Naira) only is for Debt Service, while the sum of . "539,286,472,751.00 (Five Hundred and Thirty- "539,286,472,751.00 (Five Hundred arid Thirty- Nine Billion, Two Hundred and Eighty-Sec Million, Nine Billion, Two Hundred and Eighty-Six Million, Four Hundred and Seventy-T,,!o Thousand, Seven Four Hundred and Seventy-Two Thousand, Seven Hundred and Fifty-One Naira) only is for Recurrent Hundred an~ Fifty-One Naira) only is for Recurrent (Non-Debt) Expenditure and the Balance of (Non-Debt) Expenditure and the Balance of "349,868,371,837;00 (Three Hundred and Forty- "349,868,371,837.00 (Three Hundred and Forty- Nine Billion, Eight Hundred and Sixty-Eight Nine Billion, Eight Hundred and Sixty-Eight Million, Three Hundred and Seventy-One Thousand, Mi1Ii~ Three Hundred and Seventy-One Thousand, Eight Hundred and Thirty-Seven Naira) only is for Eight undred and Thirty-Seven Naira) only is for Contribution to the Development Fund for Capital Contribution to the Development Fund for Capital Expenditure of the Government of the Federation for Expenditure of th!=Government of the Federation for the Year ending 31st December, 2004. the Year ending 31"stDecember, 2~.
Icertify that this Bill has been carefully compared by me with the decision reached by the National Assembly and found by me to f e true and correct decision of the Houses and is in accordance with the provisions of the Acts Authentication Act Cap. 4, Laws of1he Federation of Nigeria 1990.
IBRAHIM SALIM, CON Clerk to the National Assembly
20th Day of April, 2004.
IAssENT.
CHIEFOLUSEOUN OaAsANJO, GCFR President of the Federal Republic of Nigeria
21st Day of April, 2004.
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