Section 20: Annual estimates, accounts and audit

1 The Service shall prepare and forward to the National Assembly not later than 30 September in each year, an estimate of the expenditure and income of the Service during the succeeding year.

2 The Service shall cause to be kept proper accounts and proper records and when certified by the Board, the accounts shall be audited by auditors appointed by the Service in accordance with the guidelines supplied by the Auditor-General for the Federation.