Section 46: Annual estimates and accounts.

(1) The Trust Fund shall, not later than 30th September in each year, submit to the President, through the Board of Trustees, an estimate of its expenditure and income (including payments to the Trust Fund) for the next succeeding year.
(2) The Board of Trustees shall cause to be kept proper accounts of the Trust Fund in respect of each year and proper records in relation to those accounts and shall cause its accounts to be audited within three months after the end of each year by auditors appointed by the Board of Trustees from the list and in accordance with the guidelines supplied by the Auditor-General for the Federation.