Section 17: Annual estimates, accounts and audit.

(1) The Board shall cause to be kept proper accounts and six months before the end of each year, an estimate of the expenditure and income of the Complex during the next succeeding year and when prepared they shall be submitted through the Minister for approval by 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 Board shall keep proper accounts in respect of each year (and proper records in relation thereto) and shall cause its accounts to be audited within six months after the end of each year by auditors appointed from the list and in accordance with the guidelines supplied by the Auditor-General for the Federation.