Section 10: Annual estimates, account and audit

(1) The Centre shall prepare and submit to the appropriate authority of the Federal Government, not later than 30 September in each year, an estimate of the expenditure and income of the Centre during the next succeeding year.
(2) The Centre shall keep proper accounts of the Centre and proper records in relation to those accounts.
(3) The accounts of the Centre shall be audited by external auditors appointed by the Centre from the list and in accordance with guidelines supplied by the relevant department of the Federal Government.