30 Books of Accounts Audit and Annual Reports

(1) The Service shall keep proper Books of Accounts in respect of each year and proper Records in relation to those Accounts of each year and shall cause a comprehensive Audit of all its Accounts to be undertaken and completed within Three (3) Months after the end of each Financial Year by Auditors appointed from the List provided and in accordance with Guidelines supplied by the Auditor- General of the State.

(2) The Service shall, not later than the 30th day of June in each Year submit to the Auditor-General of the State, a Report of its activities during the immediate preceding year and shall include in such Report the duly Audited Accounts of the Service.

(3) The Auditor-General shall within 30 days of receipt of the Report present a copy to the:

(a) State Executive Council; and

(b) State House of Assembly.

(4) The Service, where it fails to comply with the provision of sub-section (2) of this Section shall attract sanctions from the Auditor-General in line with the provisions of the Law governing the Office of the Auditor-General.