Section 13: Annual estimates and accounts.

(1) The Corps shall, not later than 31st October in each year, submit to the Minister an estimate of its expenditure and income (including payments to the Corps Fund) during the next succeeding year.
(2) The Corps shall keep proper accounts in relation to those accounts and shall cause its accounts to be audited within six months after the end of each year by auditors appointed from the list and in accordance with the guidelines supplied by the Auditor-General of the Federation.