All revenue receipts received by the federal government, all loans raised by that Government, and all money received by it in repayment of any loan, shall form part of a consolidated fund, to be known as the federal consolidated fund.

Public account

All other money then those mentioned in the list of consolidated fund.

  • Received by or on behalf of the Federal Government or
  • Received by or deposited with the Supreme court or any other court established under the authority of the federation….. Shall be credited to the public account of the federation. (Art. 78)