Federal Constitution 11 Article 103. Contingencies Fund 104. Withdrawals from Consolidated Fund 105. Auditor General 106. Powers and duties of Auditor General 107. Reports of Auditor General 108. National Finance Council 109. Grants to States 110. Assignment of taxes and fees to the States 111. Restriction on borrowing 112. Restriction on alterations in establishments of States Chapter 2—Application to States of Sabah and Sarawak 112a. State audits in States of Sabah and Sarawak 112b. Borrowing powers of States of Sabah and Sarawak 112c. Special grants and assignments of revenue to States of Sabah and Sarawak 112d. Reviews of special grants to States of Sabah and Sarawak 112e. (Financial arrangements with Singapore—Repealed) Part VIII ELECTIONS 113. Conduct of elections 114. Constitution of Election Commission 115. Assistance to Election Commission 116. Federal constituencies 117. State constituencies 118. Method of challenging election 118a. Method of questioning election petition of no return 119. Qualifications of electors 120. Direct elections to the Senate