Section 90, The Public Financial Management Act, 2016

(1) For the purpose of conducting audits required undersection 119 of the Constitution, this Act, or any other enactment, the Auditor-General may – (a) require any person to provide him or any auditor appointed by him, with any information, evidences, books, records, returns, and documents; (b) require any person to answer questions to be given by him or any auditor appointed by him, either orally or in writing; and (c) enter and remain on any premises of a person subject to his audit with full and free access to any documents and property of the person and examine any bank accounts of the person. (2) The Auditor-General shall require every employee of his office who is to conduct audits under this Act or any other enactment to comply with any security arrangements applicable and to take any oath of secrecy required to be taken by the person to be audited and every such employee shall comply with the requirement, except that, no such requirement shall prevent that employee from carrying out his statutory functions.