(g) (h) (i) (j) (k) (l) (m) (n) state government projects; stamp duties; agricultural production taxes; grants-in-aid and foreign aid; excise duties; other state taxes, which are not within the exclusive jurisdiction of the National Government; loans and borrowing in accordance with Article 183 (2) and (3) of this Constitution; and any other tax as may be determined by law. CHAPTER V FISCAL AND FINANCIAL INSTITUTIONS National Revenue Fund 178. (1) All revenue collected for or by the National Government shall be pooled in a National Revenue Fund administered by the Ministry of Finance and Economic Planning. Such Fund shall embrace all accounts and sub-funds into which monies due to the National Government are collected, deposited and reported. (2) All the revenue and expenditure of each level of government shall be on-budget operations and made public as the case may be. (3) Any withdrawals from the National Revenue Fund shall not be made except in accordance with the law. (4) The criteria and conditions for allocation of revenue to the states shall be determined by law. Fiscal and Financial Allocation and Monitoring Commission 179. (1) There shall be established an independent commission to be known as the National Fiscal and Financial Allocation and Monitoring Commission, to ensure transparency and fairness in regard to the allocation of funds collected at the level of the National Government to the states and local governments. (2) The Commission shall undertake the following duties and responsibilities: (a) (b) (c) (d) recommend criteria for allocation of National revenue to the state and local government levels; ensure and monitor that grants from the National Revenue Fund are promptly transferred to the respective levels of government; guarantee appropriate sharing and utilization of financial resources at the state and local government levels; safeguard transparency and fairness in the allocation of funds to the state and local government levels; 67