Section 14: Fund of the Authority.

(1) There shall be established and maintained for the Authority, a fund (in this Act referred to as "the Fund"), into which shall be paid and
credited all -
(a) subventions and budgetary allocations from the Government of the Federation;
(b) fees and funds accruing from -
(i) landing fees,
(ii) parking fees,
(iii) passenger service charge (local and international),
(iv) rents,
(v) management fees,
(vi) VIP lounge charges,
(vii) utilities,
(viii) fuel charge,
(ix) port charge,
(x) air cargo fee,
(xi) cargo vehicular fee,
(xii) frontier service charge,
(xiii) sales of information,
(xiv) rental of warehouse,
(xv) rental of plant and equipment,
(xvi) fines (for violation of bye law),
(xvii) car park charges,
(xviii) aviobridge charges,
(xix) public affairs protocol service fee,
(xx) training and consultancy fees,
(xxi) common use terminal charges,
(xxii) advertisement charges,
(xxiii) transhipment fee,
(xxiv) premium,
(xxv) ground rent,
(xxvi) service recovery charge,
(xxvii) car hire charges,
(xxviii) vehicle towing fee,
(xxix) processing fee,
(xxx) 5% custom levy,
(xxxi) access fee, and
(xxxii) cost and sustainability recovery charges; and
(c) other sums which may accrue to the Authority.
(2) Any person who collects and fails to remit to the Authority any money due to it under subsection (1), commits an offence and is liable on conviction to -
(a) a fine of N2,000,000 or imprisonment for a term of two years or both; and
(b) refund the money owed.
(3) Funds accruing from the charges referred to under subsection (1)
(a) Federal Airports Authority of Nigeria - 90%; and
(b) Nigerian Meteorological Agency - 10%.
(4) Funds accruing from the charges referred to under subsection (1) (b) (iii) of this Act shall be shared in the following manner -
(a) Federal Airports Authority of Nigeria - 95%; and
(b) NSIB - 5%.