Section 28, The National Revenue Authority Act, 2002

(1) The Commissioner-General shall, not later than one month before the end of each financial year, prepare and submit to the Board for its approval, estimates of the income and expenditure of the Authority for the next ensuing financial year and may at any time before the end of each financial year, prepare and submit to the Board for approval any estimates supplementary to the estimates for that financial year. [Margin: Estimates of income and expenditure of Authority.] 14 No. 11 National Revenue Authority Act 2002 (2) No expenditure shall be made out of the funds of the Authority unless that expenditure is part of the expenditure approved by the Board under subsection (1).