1.26.020 Performance Audit Defined.
A. Performance audit means an independent, objective, and systematic assessment of a County program or department or agency or any of its services, functions, or activities, to help public officials improve efficiency, effectiveness, and accountability. Performance audits, for example, may:
1. Determine the extent to which desired outcomes or results are being achieved, the causes for either achieving or not achieving intended outcomes or results, and whether County policy, laws, and rules are being complied with in an efficient and economical manner;
2. Analyze whether resources, such as personnel, property, and space, are being used economically and efficiently, and report the causes of any inefficiencies or uneconomical practices;
3. Examine the costs and benefits of County programs, departments, functions, and activities;
4. Identify viable and objective alternatives and recommendations for reducing costs, improving service delivery, and monitoring corrective action;
5. Determine the existence and utility of a department, agency, or program’s strategic plan, which includes comparing the department’s or program’s mission, measurable goals, and clear strategies with the timeliness to achieve those goals; and
6. Develop a workable, affordable plan for a department, program, activity, or function to improve performance and/or efficiency, where appropriate.
The term performance audit may be used generically to include program evaluations, program effectiveness and results audits, economy and efficiency audits, operational audits, value-for-money audits, and special studies.