Section 16: Annual estimates, accounts and audit (As amended by the National Human Rights Commission (Amendment)Act,2010

(1) The Council shall cause to be prepared, not later than 30th September in each year, an estimate of the expenditure and income of the commission during the next succeeding year and when prepared they shall be submitted, to the Federal Executive Council for approval.
(2) The Council shall cause to be kept proper accounts and proper records in relation thereto and when certified by the Council such account shall be audited as provided in subsection (3) of this section.
(3) The accounts of the Commission shall be, audited by auditors appointed from the list of auditors and in accordance with the guidelines issued by the Auditor-General for the Federation and the fees of the auditors and the expenses for the audit generally shall be paid from the funds of the Commission.