Section 14: Annual estimates, accounts 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 Board during the next succeeding financial year.
(2) The Board shall cause to be kept proper accounts and proper records in relation thereto and when certified by the Board such accounts shall be audited within six months after the end of the period to which they relate by auditors appointed by the Board from the list and in accordance with the guidelines supplied by the Auditor-General for the Federation.