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.