Remuneration of the President and Certain Other Officers

1.  There shall be paid to the holders of the offices mentioned in this  section such salaries and allowances as may be prescribed by the  National Assembly.
2. The salaries and allowances payable to the holders of the offices  so mentioned shall be a charge upon the Consolidated Revenue  Fund of the Federation.
3. The salaries payable to the holders of the said offices and their  conditions of service other than allowances shall not be altered to  their disadvantage after their appointment.
4. The offices aforesaid are the offices of the President, Vice-  President, Chief Justice of Nigeria, Justices of the Supreme  Court, president of the Federal Court of Appeal, Justices of the  Federal Court of Appeal, Chief Judge of the Federal High Court,  Judges of the Federal High Court, the Auditor-General for the Federation and the Chairman and Members of the following  executive bodies, namely: the Federal Civil Service Commission,  the Federal Electoral Commission, the Federal Judicial Service Commission, the Police Service Commission and the National  Population Commission.
5.  Provisions may be made by an Act of the National Assembly for  the grant of a pension or gratuity to or in respect of a person who  has held office as President or Vice-President and was not removed from office as a result of impeachment; and any pension granted by virtue of any provision made in pursuance of this subsection shall be a charge upon the Consolidated Revenue Fund of the Federation.
6. The recurrent expenditure of judicial officers of the Federation  (in addition to salaries and allowance of the judicial officers mentioned in subsection (4) of this section) shall be a chargeupon the Consolidated Revenue Fund of the Federation.

Audit of Public Accounts

1.  There shall be an Auditor-General for the Federation who shall  be appointed in accordance with the provisions of section 80 of  this Constitution.
2.  The public accounts of the Federation and of all offices, courts and authorities of the Federation, including all persons and bodies established by law entrusted with the collection and  administration of public moneys and assets, shall be audited and  reported on by the Auditor-General; and for that purpose, the  Auditor-General or any person authorised by him in that behalf  shall have access to all books, records, returns and other documents relating to these accounts.
3. The Auditor-General shall submit his reports to each House of  the National Assembly, and each House shall cause the reports to be considered by a committee of the House of the National  Assembly responsible for public accounts.
4. In the exercise of his functions under this Constitution, the  Auditor-General shall not be subject to the direction or control of  any other authority or person.

Appointment of Auditor-General

1.  The Auditor-General for the Federation shall be appointed by the  President on the recommendation of the Federal Civil Service  Commission subject to confirmation by the Senate.
2. Power to appoint persons to act in the office of the Auditor-  General shall vest in the President.
3.  Except with the sanction of a resolution of the Senate, no person  shall act in the office of the Auditor-General for a period  exceeding 6 months.

Tenure of Office of Auditor-General

(1) A person holding the office of the Auditor-General for the  Federation shall be removed from office by the President acting  on an address supported by two-thirds majority of the Senate  praying that he be so removed for inability to discharge the  functions of his office (whether arising from infirmity of mind or  body or any other cause) or for misconduct.

(2) The Auditor-General shall not be removed from office before  such retiring age as may be prescribed by law, save in accordance with the provisions of this section.