Section 11: Accounts and audit.

(1) The secretary to the Commission shall in each financial year prepare estimates of recurrent and capital expenditure and, when approved by the Commission, the estimates shall be forwarded through the Attorney-General for approval by the Government of the Federation.
(2) The secretary shall keep proper accounts and proper records in relation thereto.
(3) The accounts of the Commission shall be audited by an auditor appointed annually from the list of auditors and in accordance with the guidelines supplied by the Auditor-General of the Federation on such terms as the Commission may, with the approval of the Minister of Finance determine.