Section 14: Fund of the Commission. (amended by Section 2 of the Niger Delta Development Commission (Establishment, Etc.) (Amendment) Act, 2017)

(1) The Commission shall establish and maintain a fund from which shall be defrayed all expenditure incurred by the Commission.
(2) There shall be paid and credited to the fund established pursuant to subsection (1) of this section-
(a) from the Federal Government, the equivalent of fifteen percent of the total monthly statutory allocations due to member States of the Commission from the Federation Account; this being the contribution of the Federal Government to the Commission;
(b) 3 percent of-
(i) the total annual budget of any oil producing company operating onshore and offshore, in the Niger Delta area; and
(ii) the total annual budget of any gas processing company in the Niger Delta area, excluding the cost of feed gas.
(c) fifty percent of monies due to member States of the Commission from the Ecological Fund;
(d) such monies as may from time to time, be granted or lent to or deposited with the Commission by the Federal or a State Government, any other body or institution, whether local or foreign;
(e) all monies raised for the purposes of the Commission by way of gifts, loan, grants-in-aid, testamentary disposition or otherwise; and
(f) proceeds from all other assets that may, from time to time, accrue to the Commission.
(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 Commission 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.