Section 20: Annual estimates, accounts and audit.

(1) The Board shall not later than 31 October in each year submit to the Minister an estimate of its expenditure and income during the next succeeding year.
(2) The Board shall keep proper accounts in respect of each year and proper records in relation thereto and shall cause its accounts to be audited not less than six months after the end of each year by auditors appointed by the Board from the list and in accordance with the guidelines supplied by the Auditor-General for the Federation.