Section 91: Establishment of the Police Reward Fund.

1 There is established for the Nigeria Police the Police Reward Fund (in this Act referred to as "the Reward Fund") into which shall be paid:
a all money levied by order of a senior officer on members of the police for offences against discipline;
b all fines levied for assaults on members of the police;
c one-third of fees paid by members of the public in respect of extracts from reports made by the police;
d one-third of fees paid in accordance with Standing Orders for the services of police officers who would otherwise be oft duty; and
e all sums ordered to be paid into the Fund under section .88 (7) of this Act.

2 Subject to the rules for the time being in force under section 23 of the Finance Control and Management Act, the Reward Fund shall be applied and disbursed at the direction of the Inspector-General of Police, based on criteria laid by the Police Service Commission: [Cap. F26, LFN, 2004]
a to reward members of the police for exemplary services;
b for payment of ex gratia compassionate gratuities to widows or children of deceased members of the force;
c for making ex gratia payments towards the funeral expenses of any member of the police who dies in the service of the police: and
d for such other purpose as may be determined, by the Nigerian Police Council.