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What is a Performance Audit?

Performance Audits include:

Economy and Efficiency Audits which determine:

  • whether the entity is operating economically and efficiently,
  • the causes of inefficiencies of uneconomical practices, and
  • whether the entity has complied with laws and regulations.
- And -

Program Audits which determine:

  • the extent to which desired results or benefits are being achieved, and;
  • whether the entity has complied with significant laws and regulations applicable to the program.