Section 2: Interpretation

(1) In this Act, unless the context otherwise requires-
"Accountant-General" means the Accountant-General of the Federation;
"appropriation Act" means the Act enacted in each year the principal purpose of which is the appropriation of public moneys for such services as are specified in such Act;
"Consolidated Revenue Fund" means the Consolidated Revenue Fund of the Federation established by section 80 of the Constitution of the Federal Republic of Nigeria 1999 (hereinafter called ''the Constitution");
[Cap. C23.]
''Minister'' means the Minister charged with responsibility for matters relating to finance;
"public moneys" include-
(a) the public revenues of the Federation; and
(b) moneys held in his official capacity, whether temporarily or otherwise, and whether subject to any trust or specific allocation or not, by any officer in the public service of the Federation or any State on behalf of the Government of the Federation, or by any agent of the Government, either alone or jointly with any other person;
"statutory expenditure" with reference to subsection 2 of this section means-
[L.N. 139 of 1965.]
(a) the expenditure charged on the Consolidated Revenue Fund by any provision of the Constitution; and
(b) such other expenditure as shall from time to time, be charged by law on the Consolidated Revenue Fund or the general revenue and assets of the Federation or on the other public funds of the Federation, and shall include expenditure which constitutes such a charge by virtue of the provisions of this Act;
"supplementary appropriation Act" means any Act the principal purpose of which is the appropriation of moneys in supplementation of the appropriation already made by an appropriation Act.
(2) The expenditure of moneys appropriated or granted by an Appropriation Act or a supplementary Appropriation Act shall not by virtue only of such Appropriation Act or supplementary Appropriation Act be deemed to amount to a charge on the fund out of which such expenditure is authorised to take place, and such expenditure shall accordingly not be comprised within the definition of statutory expenditure contained in subsection (1) of this Act.
(3) A reference to the Minister in this Act in relation to the signing or issue of a warrant shall imply a similar authority enabling the President to sign or issue such warrant.
[L.N. 139 of 1965.]