Section 19: External borrowing.

(1) The Office shall annually advise the Federal Government on the financing gap for the succeeding financial year and the amounts to be borrowed for bridging the gap both internally and externally.
(2) Any advice issued by the Office under Subsection (1) of this Section shall, among other things, form the basis of the national borrowing programme for the succeeding financial year as may be approved by the National Assembly.
(3) The Office shall participate in the negotiation and acquisition of such loans and credit referred to in Subsection (1) of this Section.