Section 32: Annual estimates, accounts and audit.

(1) The Commission shall not later than 30 September of each year, submit its estimates of income and expenditure for the next financial year to the Minister through the Board for approval.
(2) The Commission shall -
(a) keep proper records of all accounts of its income and expenditure; and
(b) prepare the statement of account in respect of each financial year.
(3) The Commission shall, not later than 30 June of each financial year, submit its accounts to auditors appointed from the list of qualified auditors in accordance with guidelines provided by the Auditor-General for the Federation.