Section 13: Annual estimates, accounts and audit.

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