Section 19: Annual estimates and income.

(1) The Board shall, not later than 31 October in each year, submit to the President an estimate of its expenditure and income during the next succeeding year.
(2) The Board shall keep proper accounts of the Authority in respect of each year and proper records in relation thereto and shall cause its accounts to be audited not later than six months after the end of each year by auditors appointed from the list and in accordance with guidelines supplied by the Auditor-General for the Federation.