In General. The audit shall determine whether funds were spent in accordance with the contract. Expenditures and Revenues. The auditor shall review expenditures and revenues to determine if they are consistent with the approved budget and supported by documentation, in accordance with the contract and generally accepted accounting principles. Amounts Due. The audit shall establish amounts due to or from the State by comparing budgeted, reported, and audited expenditures to revenues. Basis of Final Settlement. The audit findings shall be the basis for making a final settlement of the contract.