The Compliance Audit is one of two parts of the Regularity Audit process. It assesses whether activities, financial transactions and information are, in all material respects, in compliance with the mandates and authorities which govern the County Government. In other words, it focuses on ensuring that the County Government received and spent public funds in compliance with appropriations and all relevant laws. In its report, the Auditor-General draws conclusions on whether public funds have been used lawfully. The Auditor-general is expected to publish an audit report, and submit it to Parliament within six months of the end of the financial year. Typically, the Financial and Compliance Audits are submitted as a single report.
Upstream: Budget Estimates and Appropriation, Revised Budget Estimates and Appropriation, Annual Financial Statement
Downstream: Legislative Oversight