Section 15: Annual estimate and accounts.

(1) The Board shall, not later than 30th September in each year, submit to the Minister an estimate of its expenditure and income (including payments to the Board Fund) for the next succeeding year.
(2) The Board shall keep proper accounts in respect of each year and proper records 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.