Section 15: Annual reports and accounts.

(1) The Directorate shall prepare and submit to the Minister not later than 31st December in every year an estimate of its expenditure and income during the next succeeding year.
(2) The Directorate shall keep proper accounts in respect of each year, and proper records in relation to those accounts and shall cause the accounts to be audited as soon as may be after the end of the year to which the accounts relate by a firm of auditors appointed from the list of auditors and in accordance with guidelines supplied by the Auditor-General for the Federation.
(3) The Directorate shall prepare and submit to the Presidency not later than 30th June in each year, a report in such form as the Presidency may direct on the activities of the Directorate during the previous year, and shall include in the report, a copy of the audited accounts of the Directorate for the previous year and of the auditor's report on those accounts.
(4) The President shall cause a copy of the report made under this section to be laid before the National Defence and Security Council.