determining the formula, the National Assembly shall take into account, the allocation principles especially those
of population, equality of States, internal revenue generation, land mass, terrain as well as population density.`
161. In this Part of this Chapter, unless the context otherwise requires (a) any reference to "ex officio member" shall be construed as a reference to a person who is a member by virtue
of his holding or performing, the functions of an office in the public service of the Federation;
(b) "office" means an office in the public service of the Federation;
(c) any reference to "member" of a body established by section 153 of this Constitution shall be construed as
including a reference to the Chairman of that body; and
(d) "misconduct" means a breach of the Oath of Allegiance or oath of office of a member or a breach of the
provisions of this Constitution or bribery or corruption or false declaration of assets and liabilities or conviction
for treason or treasonable felony.
C - Public Revenue
162. (1) The Federation shall maintain a special account to be called "the Federation Account" into which shall
be paid all revenues collected by the Government of the Federation, except the proceeds from the personal
income tax of the personnel of the armed forces of the Federation, the Nigeria Police Force, the Ministry or
department of government charged with responsibility for Foreign Affairs and the residents of the Federal
Capital Territory, Abuja.
(2) The President, upon the receipt of advice from the Revenue Mobilisation Allocation and Fiscal Commission,
shall table before the National Assembly proposals for revenue allocation from the Federation Account, and in
determining the formula, the National Assembly shall take into account, the allocation principles especially those
of population, equality of States, internal revenue generation, land mass, terrain as well as population density;
Provided that the principle of derivation shall be constantly reflected in any approved formula as being not less
than thirteen per cent of the revenue accruing to the Federation Account directly from any natural resources.
(3) Any amount standing to the credit of the Federation Account shall be distributed among the Federal and State
Governments and the Local Government Councils in each State on such terms and in such manner as may be
prescribed by the National Assembly.
(4) Any amount standing to the credit of the States in the Federation Account shall be distributed among the
States on such terms and in such manner as may be prescribed by the National Assembly.
(5) The amount standing to the credit of Local Government Councils in the Federation Account shall also be
allocated to the State for the benefit of their Local Government Councils on such terms and in such manner as
may be prescribed by the National Assembly.
(6) Each State shall maintain a special account to be called "State Joint Local Government Account" into which
shall be paid all allocations to the Local Government Councils of the State from the Federation Account and
from the Government of the State.
(7) Each State shall pay to Local Government Councils in its area of jurisdiction such proportion of its total
revenue on such terms and in such manner as may be prescribed by the National Assembly.
(8) The amount standing to the credit of Local Government Councils of a State shall be distributed among the
Local Government Councils of that State on such terms and in such manner as may be prescribed by the House
of Assembly of the State.
(9) Any amount standing to the credit of the judiciary in the Federation Account shall be paid directly to the
National Judicial Councils for disbursement to the heads of courts established for the Federation and the States
under section 6 of this Constitution.
(10) For the purpose of subsection (1) of this section, "revenue" means any income or return accruing to or
derived by the Government of the Federation from any source and includes (a) any receipt, however described, arising from the operation of any law;