Effect of External Audit Opinions and Audit Committees on Financial Resource Management in Public Sector Entities

External audit opinions (EAO) and Audit committees (AC) have been studied in different contexts, yet the link between them management of financial resources, especially government entities Tanzania, has empirically not captured. This paper examined influence EAO AC on managing resources taking Tanzania as a reference. It uses dependency theory to explain main topic. Data were collected 230 from Controller Auditor General (CAG) reports audited statements for 2014/15 2019/20. Descriptive statistics Fixed effect technique used analyze data. The results show that unqualified opinion occurred most among public entities. Specifically, qualified LGAs. Also, significant frequency weaknesses appeared LGAs Public BICA.Moreover, estimation report positively significantly influences resource (FRM), whereas weakness negative relationship with FRM. Therefore, President’s office Parliament should emphasize strategies entities, will add knowledge tools