Resources | International Budget Partnership (IBP) (All/General) | English | 2016KEY TAKEAWAYS ? AUDIT REPORTS ARE IMPORTANT FOR OVERSIGHT BY BOTH THE PUBLIC AND THE COUNTY ASSEMBLIES ? AUDIT REPORTS GIVE AN INDEPENDENT OPINION OF WHETHER THE COUNTY GOVERNMENT HAS SPENT FUNDS AS IN THE ENACTED BUDGET ? AUDIT REPORTS RAISE QUERIES RELATED TO FAILURES TO FOLLOW PROCEDURE, AND MAY INDICATE MISUSE OF FUNDS, BUT THEY ARE NOT CORRUPTION REPORTS