Section 15: Annual estimates, accounts and audit

(1) The Board shall cause to be prepared not later than six months before the end of each year or such other time as the President may direct, an estimate of the expenditure and income of the Agency during the next succeeding year and when prepared they shall be submitted to the President.
(2) The Board shall cause to be kept proper accounts and proper records in relation thereto and when certified by the Board such accounts shall be audited as provided in subsection (3) of this section.
(3) The accounts of the Agency shall be audited within six months after the end of each year by auditors appointed by the Board from the list and in accordance with the guidelines supplied by the Auditor-General of the Federation.