Section 19: Audit and Accounts.

(1) The Accounts of the Administration shall be audited not later than 6 months after the end of the year to which they relate by auditors appointed by the Administration from the list of auditors supplied and in accordance with the guidelines issued by the Auditor-General of the Federation.
(2) An auditor appointed under sub-section (1) of this section shall have access to all accounts and other records relating to such accounts as are kept by the Administration and shall have the power to request from any staff of the Administration such information and explanation as in the Auditor's opinion are necessary for the purpose of the audit.