Access to Financial Books, Records and Information
The Accountant-General and Auditor-General or their representatives are entitled at reasonable times to free access to books of accounts, files, safes, security documents and other records and information relating to government accounts. They may also require and receive information, reports and explanations necessary to perform their functions.
Reference: Federal Government Financial Regulations, FR 110
Also covered in
Lagos State Public Procurement Law 2021
During procurement investigations, authorised investigators may require and examine relevant books, records, accounts and documents and may obtain access to premises and information as provided by the Law.
Reference: s.77(2)