Section 2: Responsibility, powers and functions of the Commission.

(1) For the purpose of performing its functions under this Act, the Commission shall have the power to:
(a) compel any person or government institution to disclose information relating to public revenues and expenditure ; and
(b) cause an investigation into whether any person has violated any provisions of this Act.
(2) If the Commission is satisfied that such a person has committed any punishable offence under this Act, violated any provisions of this Act, the Commission shall forward a report of the investigation to the Attorney-General of the Federation for possible prosecution.