Section 15: Annual estimates, accounts and audit

(1) The Board shall prepare and submit to the Minister not later than 30 September of each year or such other time as may be directed by the Minister, an estimate of its expenditure and income during the next succeeding year.
(2) The Board shall keep proper accounts and proper records in relation thereto and when certified by the Board such accounts shall be audited by an auditor to be appointed from the list and in accordance with the guidelines supplied by the Auditor-General for the Federation.