Prompted by the qualified audit reports for the Bukomansimbi Local Government in the financial years 2010/2011 and 2011/2012 due to improper financial information disclosure, this study investigated audit practices and financial information disclosure in the Local Government. The objectives of the study were to determine how Audit inputs influence financial information disclosure, to examine the relationship between audit principles and financial information disclosure and establish how audit results affect financial information disclosure in Bukomansimbi District Local Government. The study collected data from 50 respondents using questionnaires and interviews.

The study employed Pearson correlation and simple Regression Analysis to determine the relationship between the two variables. The findingsshow a moderate positive but significant associative relationship between audit inputs and financial information disclosure. This is represented by the calculated value of r=0.608 at significance level 0.000<0.01). The results also reveal a weak positive but significant associative relationship between audit principles and financial information disclosure represented by the calculated value of r=0.609 at significance level 0.000<0.01.Finally, there is a very strong positive but significant associative relationship between audit results and financial information disclosure. This is represented by the calculated value of r=0.809 at significance level 0.000<0.01. The study concludes that audit inputs, audit principles and audit results influence the disclosure of financial information.

The study recommends that there is need to standardize on the audit inputs, principlesand practices if the district is to improve its financial information disclosure.