The Auditor General has been given full access again to Government's computerised financial system — but is seeking legal advice on comments made yesterday by Financial Secretary Donald Scott.

Heather Jacobs Matthews claimed on Wednesday she had been locked out of the Financial Information Management System (FIMS) for two weeks, despite repeated requests for access. Government's independent fiscal watchdog told The Royal Gazette that access was restored at 10.15 a.m. yesterday, adding that she took "great issue" with a statement released by Mr. Scott later in the day, which denied that she had been blocked.

"I stand by my story and I will respond once I have taken legal advice," said Mrs. Jacobs Matthews. "It is the statement which I take great issue to. I will pursue all options."

Mr. Scott, who was overseas on Government business earlier in the week, said in the statement: "It was an egregious and terrible error to state that the Finance Ministry had blocked the Auditor General from accessing Government's financial information system.

"Nothing could be further from the truth, especially since the Auditor General was given a full electronic file of Government's 2009-2010 year-end financial information on June 5, 2010, for their audit work of the Consolidated Fund. The Consolidated Fund is established by the Constitution and is the main file for Government's transactions relating to revenue, expenditure and borrowing."

Mr. Scott said FIMS was being upgraded and that included a review of the access given to users across Government to "ensure that authority to enter, change and approve entries and transactions on the system may not be exposed to abuse or inadvertent misuse".

He said the auditor's user profile had to be changed as it gave her capacity to approve all Government transactions. "This authority was wrong and had to be corrected, if only because it compromised the integrity of the OAG (Office of the Auditor General) with respect to the audit of the Consolidated Fund," said Mr. Scott.

"During the change to amend the incorrect level of approval authority for the Auditor General, the Auditor General's ability to view the FIMS system across Government, and indeed to approve her own department's transactions, was interrupted inadvertently. The functionality has been restored."

Mrs. Jacobs Matthews said on Wednesday she was unable to do her job of reporting on Government's activities and establishing that transactions are above board without full access to FIMS. She confirmed yesterday that full access had been restored, adding: "There was no glitch."

The Financial Secretary said the interruption did not prevent audit staff from continuing their work and that the year-end file provided the information needed. He said the newly established Department of Internal Audit had "perpetual access" to FIMS to check on internal controls and proper use of public assets.

Mr. Scott said the Ministry had taken note of "varying arrangements" regarding access to Government financial information systems in other jurisdictions and continued to review best practice. Opposition politicians said on Wednesday that any interference with the auditor's work was unacceptable.

Mr. Scott responded: "Given the improvements that the Ministry of Finance has undertaken over the years to improve transparency in Government financial affairs and the enhancements to controls, it is most regrettable that the statement issued by the OAG has allowed an important and non-partisan matter to become politicised.

"The Ministry of Finance has nothing to hide with respect to the conduct of the Government of Bermuda's financial affairs and will continue to strive towards improvements in this crucial area such that public confidence, including the confidence of capital markets, is maintained at the highest level."