| Value | Category | Cases | |
|---|---|---|---|
| 717 | 
                                                                 
                                    
                                    95.2%
                                 
                                                             | 
                                                        
                    ||
| Available but not updated to the last three months | 1 | 
                                                                 
                                    
                                    0.1%
                                 
                                                             | 
                                                        
                    |
| Available, but not updated to the last three months | 1 | 
                                                                 
                                    
                                    0.1%
                                 
                                                             | 
                                                        
                    |
| can't disclose my records | 1 | 
                                                                 
                                    
                                    0.1%
                                 
                                                             | 
                                                        
                    |
| document is with the account officer | 1 | 
                                                                 
                                    
                                    0.1%
                                 
                                                             | 
                                                        
                    |
| Documents are in the old office | 1 | 
                                                                 
                                    
                                    0.1%
                                 
                                                             | 
                                                        
                    |
| Documents are not ready | 1 | 
                                                                 
                                    
                                    0.1%
                                 
                                                             | 
                                                        
                    |
| In the other location of our business office | 1 | 
                                                                 
                                    
                                    0.1%
                                 
                                                             | 
                                                        
                    |
| In the process of relocating, some documents are not available | 1 | 
                                                                 
                                    
                                    0.1%
                                 
                                                             | 
                                                        
                    |
| It on the respondent personal computer, which is at his residence at the time of the interview | 1 | 
                                                                 
                                    
                                    0.1%
                                 
                                                             | 
                                                        
                    |
| Laptop crashed | 1 | 
                                                                 
                                    
                                    0.1%
                                 
                                                             | 
                                                        
                    |
| Laptop where those records are not available at the time of interview. | 1 | 
                                                                 
                                    
                                    0.1%
                                 
                                                             | 
                                                        
                    |
| Left the system at home | 1 | 
                                                                 
                                    
                                    0.1%
                                 
                                                             | 
                                                        
                    |
| Lsptop is faulty at the moment. | 1 | 
                                                                 
                                    
                                    0.1%
                                 
                                                             | 
                                                        
                    |
| No written records | 1 | 
                                                                 
                                    
                                    0.1%
                                 
                                                             | 
                                                        
                    |
| not done in the last three months | 1 | 
                                                                 
                                    
                                    0.1%
                                 
                                                             | 
                                                        
                    |
| Not updated to the last three months | 1 | 
                                                                 
                                    
                                    0.1%
                                 
                                                             | 
                                                        
                    |
| Not willing to show it because respondent is skeptical. | 1 | 
                                                                 
                                    
                                    0.1%
                                 
                                                             | 
                                                        
                    |
| On a laptop | 1 | 
                                                                 
                                    
                                    0.1%
                                 
                                                             | 
                                                        
                    |
| Owner is aversed to showing it for security reasons. | 1 | 
                                                                 
                                    
                                    0.1%
                                 
                                                             | 
                                                        
                    |
| P & L not nornally prepaid. | 1 | 
                                                                 
                                    
                                    0.1%
                                 
                                                             | 
                                                        
                    |
| Record is on the office desktop, but no power during time of interview | 1 | 
                                                                 
                                    
                                    0.1%
                                 
                                                             | 
                                                        
                    |
| Records is with accountant that is available at the time of interview. | 1 | 
                                                                 
                                    
                                    0.1%
                                 
                                                             | 
                                                        
                    |
| The account departmemt is Abuja Office, they have the records but as at now is not available. | 1 | 
                                                                 
                                    
                                    0.1%
                                 
                                                             | 
                                                        
                    |
| The Account Officer /Secretary is in charge of those documents and is not available at the moment | 1 | 
                                                                 
                                    
                                    0.1%
                                 
                                                             | 
                                                        
                    |
| The computer system where this is kept is faulty and cannot be accessed at the moment. | 1 | 
                                                                 
                                    
                                    0.1%
                                 
                                                             | 
                                                        
                    |
| the evidence are on the accounting software,which only the accountant has asses to which has to, be prepared before display | 1 | 
                                                                 
                                    
                                    0.1%
                                 
                                                             | 
                                                        
                    |
| the person in charge is not in the office | 1 | 
                                                                 
                                    
                                    0.1%
                                 
                                                             | 
                                                        
                    |
| The person in charge not available | 1 | 
                                                                 
                                    
                                    0.1%
                                 
                                                             | 
                                                        
                    |
| The person incharge not available at the moment. | 1 | 
                                                                 
                                    
                                    0.1%
                                 
                                                             | 
                                                        
                    |
| the record is with the company accountant not in the office | 1 | 
                                                                 
                                    
                                    0.1%
                                 
                                                             | 
                                                        
                    |
| the record keeper not around at time of interview | 1 | 
                                                                 
                                    
                                    0.1%
                                 
                                                             | 
                                                        
                    |
| The respondent refused to show evidence for security reasons | 1 | 
                                                                 
                                    
                                    0.1%
                                 
                                                             | 
                                                        
                    |
| The respondent showed it but did not allow me to capture it. | 1 | 
                                                                 
                                    
                                    0.1%
                                 
                                                             | 
                                                        
                    |
| THE SYSTEM GOT SPOILT | 1 | 
                                                                 
                                    
                                    0.1%
                                 
                                                             | 
                                                        
                    |
| we have an external auditor ,she has the documents | 1 | 
                                                                 
                                    
                                    0.1%
                                 
                                                             | 
                                                        
                    |
| with the Account officer and the person was not available | 1 | 
                                                                 
                                    
                                    0.1%
                                 
                                                             |