Section 13: Accounts and audit

(1) The Directorate shall keep proper accounts of the Directorate and proper records in relation to those accounts.
(2) The accounts of the Directorate shall be audited not later than six months after the end of the year to which it relates by auditors appointed by the Directorate from the list and in accordance with the guidelines supplied by the Auditor-General for the Federation.
(3) The Directorate shall prepare and submit to the Minister, not later than 30th June in each year, a report on the activities of the Directorate during the immediately preceding year, and shall include in such report a copy of the audited accounts of the Directorate for that year and the auditors report thereon.