Section 13: Accounts and audit

(1) The Secretary to the Commission shall, in each year, prepare estimates of recurrent and capital expenditure and which shall be approved by the Commission and forwarded for approval to the Federal Government.
(2) The Secretary shall keep proper accounts and proper records in relation thereto, under the direction and control of the Chairman.
(3) The accounts of the Commission shall be audited annually by external auditors appointed annually by the Commission on such terms as the Commission may, after consultation with the Auditor-General of the Federation, determine.