Section 14: Establishment of a fund for the office.

(1) There is established for the Office a fund from which shall be defrayed all expenditure incurred by the Office.
(2) There shall be paid and credited to the Fund-
(a) any allocation to the Office from the Consolidated Revenue Fund of the Federation;
(b) such moneys as may, from time to time, be granted or lent to the Office by the Federal, a State Government or a Local Government;
(c) all moneys raised for the purposes of the Office by way of gifts, loan, grants-in-aid, testamentary disposition or otherwise; and
(d) all other assets that may, from time to time, accrue to the Office.
(3) The Fund shall be managed in accordance with the rules made by the Board and without prejudice to the generality of the power to make rules under this Subsection, the rules shall in particular contain provisions-
(a) specifying the manner in which the assets or the fund of the Office are to be held, and regulating the making of payments into and out of the Fund; and
(b) requiring the keeping of proper accounts and records for the purpose of the fund in such form as may be specified in the rules.