Section 13: Annual estimates, account and audit.

(1) The Board shall cause to be prepared and submitted to the Minister, not later than 30 September in each year, an estimate of the expenditure and income of the Council during the next succeeding year.
(2) The Board shall cause to be kept proper accounts of the Council and proper records in relation to those accounts and when certified by the Board, the accounts shall be audited by auditors appointed by the Board from the list and in accordance with the guidelines supplied by the Auditor-General of the Federation.