Section 9: Annual estimates accounts and audit.

(1)
Each Authority shall submit to the Minister not later than 30th June of each year an estimate of its expenditure and income during the next succeeding year.
(2) Each Authority shall keep proper accounts in respect of each financial year, and proper records in relation to those accounts and shall cause the accounts to be audited within six months after the end of the financial year to which the accounts relate by auditors appointed by the Authority from the list and in accordance with the guidelines supplied by the Auditor-General of the Federation.