Section 27: Annual estimates.

1 The Centre shall, not later than 30 September of each financial year or any such time as may be required under the Financial Regulations, prepare and submit to the Secretary to the Government of the Federation, an estimate or its income and expenditure for the next financial year, for consideration and submission to the National Assembly.

2 otwithstanding the provisions of subsection (I), the Centre may, in a financial year, submit supplementary or adjusted statements of estimated income and expenditure through the Secretary to the Government of the Federation to the National Assembly.