What is a performance audit?
A performance audit is designed to evaluate whether an agency or program is operating in an economic, efficient, and effective manner or to determine whether desired program results have been achieved. These audits are conducted by the Performance Audit Division at OLA’s discretion or as requested by the Joint Audit Committee or the Executive Director of the Department of Legislative Services. During the six-year period from July 1, 2004 to June 30, 2010, OLA is required to conduct performance audits of the 24 local school systems in the State to assess their financial management practices. OLA is also authorized to conduct audits of state agency performance measures to assess the reliability of the measurement data reported in State agency budget submissions.
