The Constitution of Kenya 2010, requires that the auditor general to regularly publish and publicize the audit reports. These reports are usually technical in nature and Civil Society Organizations can play a good role of reviewing these reports to make them simpler for citizens to engagement meaningfully.
The audit findings are important as they help the county government to put in place systems that safeguard its internal operations and help the county to determine whether their mechanisms to mitigate financial risks, engage in awareness creation for the various stakeholders to check whether resources are being used prudently. This findings help the county concerned to determine whether there are conditions dealing with irregularities, waste, inefficiency, conflict of interest and control weaknesses
This therefore form the basis of analyzing a simplified Busia County Auditors General’s report on the financial statement for financial years 2020/2021 and 2021/2022.These analysis is for engagement with Civil Society Organizations and County Assembly watch dog committees to promote transparency and accountability in resources management.
