Section 23: Annual estimates, accounts and audits.

(1) The Commission shall cause to be prepared and submitted to the Board, not later than three months to the end of the year or soon thereafter, an estimate of the expenditure and income of the Commission during the next succeeding year.
(2)
The Board 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 auditors appointed from the list and in accordance with the guidelines supplied by the Auditor-General for the Federation.