Section 20: Accounts and audit

(1) The Bureau shall keep proper accounts and records of its funds and prepare in respect of each financial year, a statement of accounts in such form as may be required and in conformity with best practice and financial regulations.
(2) The Bureau shall within six months after the end of each year to which the accounts relate, cause its accounts to be audited by auditors appointed from the list of auditors and in accordance with guidelines supplied by the Auditor-General of the Federation.
(3) The auditors shall, on completion of the audit of the accounts of the Bureau for each year, prepare and submit to the Board reports setting out -
(a) general observations and recommendations of the auditors on the financial affairs of the Bureau for the year and on any important matter which the auditors desire to bring to the notice of the Board; and
(b) detailed observations and recommendations of the auditors on all aspects of the operations of the Bureau for that year.