(4) The offices aforesaid are the offices of President, Vice-President, Chief Justice of
Nigeria, Justice of the Supreme Court, President of the Court of Appeal, Justice of
the Court of Appeal, Chief Judge of the Federal High Court, Judge of the Federal
High Court, Chief Judge and Judge of the High Court of the Federal Capital
Territory, Abuja, Chief Judge of a State, Judge of the High Court of a State, Grand
Kadi of the Sharia Court of Appeal of the Federal Capital Territory, Abuja, President
and Judge of the Customary Court of Appeal of the Federal Capital Territory, Abuja,
Grand Kadi and Kadi of the Sharia Court of Appeal of a State, President and Judge
of the Customary Court of Appeal of a State, the Auditor-General for the Federation
and the Chairmen and members of the following executive bodies, namely, the Code
of Conduct Bureau, the Federal Civil Service Commission, the Independent National
Electoral Commission, the National Judicial Council, the Federal Judicial Service
Commission, the Judicial Service Committee of the Federal Capital Territory, Abuja,
the Federal Character Commission, the Code of Conduct Tribunal, the National
Population Commission, the Revenue Mobilisation Allocation and Fiscal
Commission, the Nigeria Police Council and the Police Service Commission.
(5) Any person who has held office as President or Vice-President shall be entitled to
pension for life at a rate equivalent to the annual salary of the incumbent President or
Vice-President:
Provided that such a person was not removed from office by the process of
impeachment or for breach of any provisions of this Constitution.
(6) Any pension granted by virtue of subsection (5) of this section shall be a charge
upon the Consolidated Revenue Fund of the Federation.
(7) The recurrent expenditure of judicial offices in the Federation (in addition to
salaries and allowances of the judicial officers mentioned in subsection (4) of this
section) shall be charge upon the Consolidated Revenue Fund of the Federation.
85. (1) There shall be an Auditor-General for the Federation who shall be appointed in accordance
with the provisions of section 86 of this Constitution.
(2) The public accounts of the Federation and of all offices and courts of the
Federation shall be audited and reported on to the Auditor-General who shall submit
his reports to the National Assembly; 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 an Act of the National Assembly, but 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) guidelines on the level of
fees to be paid to external
auditors; and
(b) comment on their annual accounts and
auditor's reports thereon.
(4) The Auditor-General shall have power to conduct checks of all government
statutory corporations, commissions, authorities, agencies, including all persons and
bodies established by an Act of the National Assembly.