Section 21: Annual estimates accounts and audit

(1) The Corporation shall not later than 31 October in each year submit to the Minister an estimate of its expenditure and income during the next succeeding year.
(2) The Corporation shall keep proper accounts in respect of each year and proper records relating thereto and shall cause its accounts to be audited within six months after the end of each year by auditors appointed from the list and in accordance with the guidelines supplied by the Auditor-General for the Federation.