
The Constitution of Kenya 2010, requires 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 in reviewing these reports to make them simpler for citizens to engage meaningfully.
The audit findings are important as they help the governments and institutions to put in place systems that safeguard its internal operations and help governments or institutions to apply corrective actions which can translate into some cost savings and overall realization of management system goal and improved service delivery .The findings help the county concerned to determine whether there are conditions dealing with irregularities, waste, inefficiency, conflict of interest and control weaknesses.
This therefore forms the basis of analyzing and simplifying Kisumu County Auditors General’s report on the financial statement for financial years 2020/2021 and 2021/2022. This analysis is for engagement with Civil Society Organizations and County Assembly watchdog committees to promote transparency and accountability in resources management.