There are at least three types of ex poste control: Those supreme audit institutions (SAIs) with a judicial function examine and pass judgement on the records of those individuals who have personal responsibility for the use of public funds;Financial audit, including the examination of documentation relating to a series of transactions, allows the SAI to report on the state accounts and provides the basis for the legislature to give some form of discharge or opinion; Performance audit, focusing on particular aspects of public expenditure, addresses wider issues of economy, efficiency and effectiveness.