The Consolidated Revenue Fund is an account that is owned and managed by the Federal Government, where all its revenues are paid. 

Remember in account we debit all incomes and credit all expenses. Recurrent expenditures would be credited to the consolidated fund. showing monies that have gone out of the fund.

Recurrent expenditure is expenditure, which does not result in the creation or acquisition of fixed assets (new or second-hand). It consists mainly of expenditure on wages, salaries and supplements, purchases of goods and services .