Nigeria Police Act 2020
Section 29 - Accounts and audit
(1) The Police Force shall:
(a) keep proper records and accounts of the income and expenditures of the Police Force; and
(b) prepare a statement of account in respect of each financial year.
(2) The Police Force shall, within the first four months of each financial year, submit for auditing, the accounts of the Police Force to auditors appointed by the Police Force from the list and in accordance with guidelines approved by the Auditor-General for the Federation.
(3) The audited accounts of the Police Force and the Auditor-General's report on the accounts shall be forwarded to the National Assembly by the Auditor-General annually.
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