Section 14: Annual estimates and expenditure

(1) The Board shall, not later than 30 September in each year, submit to the President through the Minister an estimate of the expenditure and income of the Agency during the next succeeding year.
(2) The Board shall cause to be kept proper accounts of the Agency in respect of each
year and proper records in relation thereto and shall cause the accounts to be audited not later than 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 for the Federation.