• Planning & Financial
  • Financial Forecasting
  • Strategic Planning
• Human Resources
  • Staff Planning
  • Cross Training
  • Shared Administrators
  • Sick Leave Management
  • Succession Planning
• Fleet
  • Consolidated Operations & Fleet Maintenance Partnerships
  • Centralized Fleet Management
  • Fuel Management & Oversight
  • Fuel Conservation Policies
• Facility
  • Energy Management
  • Facility Use Management
• Operations
  • Snow & Ice Control
  • Communications Center Accreditation
  • Dispatch Consolidation
  • Police Shifts
• Technology
  • Server Consolidation
  • Process Automation

Interested in a Performance Audit?

Performance Audits

Performance audits enhance the accountability of government and help governments ensure that their operations are effective and efficient.

In today’s financial climate, performance audits have never been more important. Specifically tailored to suit the unique circumstances of each audit client, performance audits objectively and systematically evaluate programs, functions and activities to help governments ensure the right things are done in the best way, maximum value is achieved for each dollar spent, and government makes the best use of the scarce resources available.

Performance audits are invaluable management tools that determine what is working as intended and what is not. Furthermore, they almost always result in significant savings. Nationwide, state and local governments have saved billions of dollars through the implementation of performance audit recommendations. In Ohio, over a billion dollars in recommended savings has been identified.

What is performance auditing?

For more information see the Performance Audit section of the Auditor of State’s website.

Performance auditing is a non-recurring examination of the economy, efficiency and effectiveness of government, program, and functions. It is flexible in its choice of subjects and methods. It is independent and differs from the other audits that Ohio governments undergo.

The principles guiding performance auditing are often called the “three Es”.

• The principle of ECONOMY is keeping the cost low.
• The principle of EFFICIENCY is getting the most out of available resources.
• The principle of EFFECTIVENESS is meeting the objectives set.

A performance audit can analyze the operations of an entire entity or a particular department; it can examine a function or service that cuts across the operation or a single issue that involves several organizations. AOS performance audits cover a range of subject areas. Common audit objectives include those evaluating economy and efficiency, program achievement and design, service levels and priorities for resource allocation, and operational costs and workloads. The audit may identify cost savings, duplicative or underused services that could be reduced or eliminated, and gaps and overlaps in services.

What are the benefits of performance auditing?

If you would like to request more information or begin the process of initiating a performance audit please use our contact form.

Performance auditing:

• Results in recommendations that initiate a process of renewal and change, leading to greater efficiency and effectiveness in government administration.
• Helps government achieve more with less through efficient service delivery.
• Illustrates the changes an organization is facing.
• Provides a roadmap for moving forward in achieving goals.