Section 15: Annual estimates, account and audit

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