Section 13: Accounts, audit and estimate

(1) The Service shall keep proper accounts in respect of each year and proper records in relation to those accounts and shall cause to be prepared in each year-
(a) a statement showing the income and expenditure of the Service for the immediate preceding year; and
(b) a statement of all the assets and liabilities of the Service as at the last day of the immediate preceding year.
(2) The Service shall cause every statement prepared under this section to be audited within six months after the end of the year to which the statement relates, by auditors appointed from the list and in accordance with the guidelines supplied by the Auditor- General for the Federation.
(3) The Service shall submit to the Minister, not later than 31 October in each year, an estimate of its expenditure and income during the next succeeding year.