Section 120: Account and Audit.

The Tribunal shall keep proper accounts of its receipts, payments, assets, and liabilities and shall submit the accounts annually for auditing and reporting to the Auditor-General for the Federation who shall submit his reports to the National Assembly, and for that purpose, the Auditor-General for the Federation or any person authorised by him in that behalf shall have access to all the books, records, returns and other documents relating to those accounts.