Section 24, The National Youth Service Act, 2016

(1) The Executive-Director shall receive on behalf of the Service all funds of the Service. (2) The Service shall keep proper books of accounts and proper records in relation to the accounts and shall prepare within a period of three months after the end of each financial year a statement of its accounts in such form as the Auditor-General may direct. (3) The books and accounts of the Service shall each year be audited by the Auditor-General or a firm of auditors approved by him and the report of the audit shall be submitted to the Board.