Section 13: Annual estimates and accounts.

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