Section 14: Fund of the Commission.

1 The Commission shall establish and maintain a Fund, the proceeds of which Shall be used to defray all expenditures incurred by the commission.

2 There shall be paid from the Consolidated Revenue Fund of the Federation and credited to the Fund established in subsection (1) -
a from the Federal Government, the equivalent of 15% of the total monthly statutory allocations due to member States of the Commission from the Federation Account;
b such money as may 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;
c all money raised for the purpose of the Commission by way of gifts, loan, grants-in-aid, testamentary disposition or otherwise; and
d proceeds from all other assets that may accrue to the Commission.

3 The Fund shall be managed in accordance with the rules made by the Board, and without prejudice to 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 funds 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.