Provided that the withdrawal in respect of any such period shall not exceed the amount authorised to be
withdrawn from the Consolidated Revenue Fund of the State under the provisions of the Appropriation Law
passed by the House of Assembly for the corresponding period in the immediately preceding financial year,
being an amount proportionate to the total amount so authorised for the immediately preceding financial year.
123. (1) A House of Assembly may by Law make provisions for the establishment of a Contingencies Fund for
the State and for authorising the Governor, if satisfied that there has arisen an urgent and unforeseen need for
expenditure for which no other provision exists, to make advances from the Fund to meet that need.
(2) Where any advance is made in accordance with the provisions of this section, a Supplementary Estimate shall
be presented and a Supplementary Appropriation Bill shall be introduced as soon as possible for the purpose of
replacing the amount so advanced.
124. (1) There shall be paid to the holders of the offices mentioned in this section such remuneration and salaries
as may be prescribed by a House of 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
charged upon the Consolidated Revenue Fund of the State.
(3) The remuneration and salaries payable to the holders of the said offices and their conditions of service, other
than allowances, shall not be altered to their disadvantage after their appointment.
(4) The offices aforesaid are the offices of Governor, Deputy Governor, Auditor-General for a State and the
Chairman and members of the following bodies, that is to say, the State Civil Service Commission, the State
Independent Electoral Commission and the State Judicial Service Commission.
(5) Provisions may be made by a Law of a House of Assembly for the grant of a pension or gratuity to or in
respect of a person who had held office as Governor or Deputy Governor and was not removed from office as a
result of impeachment; and any pension granted by virtue of any provisions made in pursuance of this subsection
shall be a charge upon the Consolidated Revenue Fund of the State.
125. (1) There shall be an Auditor-General for each State who shall be appointed in accordance with the
provisions of section 126 of this Constitution.
(2) The public accounts of a State and of all offices and courts of the State shall be audited by the AuditorGeneral for the State who shall submit his reports to the House of Assembly of the State concerned, 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 Law by 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) a guideline on the level of fees to be paid to external auditors; and
(b) comment on their annual accounts and auditor's report thereon.
(4) The Auditor-General for the State shall have power to conduct periodic checks of all government statutory
corporations, commissions, authorities, agencies, including all persons and bodies established by a law of the
House of Assembly of the State.
(5) The Auditor-General for a State shall, within ninety days of receipt of the Accountant-General's financial
statement and annual accounts of the State, submit his report to the House of Assembly of the State and the
House shall cause the report to be considered by a committee of the House responsible for public accounts.
(6) In the exercise of his functions under this Constitution, the Auditor-General for a State shall not be subject to
the direction or control of any other authority or person.
126. (1) The Auditor-General for a State shall be appointed by the Governor of the State on the recommendation
of the State Civil Service Commission subject to confirmation by the House of Assembly of the State.