Performance Audits

Increase Transparency, Efficiency, and More

Evolving regulatory concerns and increased desire for public access to information bring new expectations for governmental entities, not-for-profit organizations, and other tax-exempt organizations to demonstrate performance—along with accountability and transparency.

Due to increasing public demand, governing bodies and management teams should strategically rethink how they operate and emphasize continuous improvement, streamlined processes, performance metrics, cost-benefit, and community outcomes.

Identify opportunities to reduce risk and enhance organization performance, program effectiveness, regulatory compliance, and more with an independent performance audit of your organization.

Extensive and Focused Audit Support

We offer performance audit services designed to help you overcome critical challenges your organization faces to stay focused on your mission.

Though performance audits can support numerous types of organizations, those in the following sectors often especially benefit:

  • Federal agencies
  • State departments
  • Tribal governments
  • Higher education institutions
  • Counties and cities
  • Special-purpose districts
  • School districts
  • Charities, associations, foundations, cultural institutions, and other not-for-profit organizations

Performance audits help address community and organizational concerns around:

  • The efficacy of an organization’s local response to community concerns and priorities
  • Whether the organization provides the best possible service to residents
  • Assurance that earmarked funds were only used for intended purposes

How the Process Works

Our audit approach is based on practices following standards prescribed by the Comptroller General of the United States of America, as documented in Generally Accepted Government Auditing Standards, known also as the Yellow Book standards.

Sections of the Yellow Book specifically address audit practices that require auditors to follow rigorous internal quality control and peer review procedures.

During your engagement, you’ll receive a customized report with practical, achievable, and affordable solutions tailored to your organization.

Performance audits typically include a four-phase approach:

  • Start-up and Management. Determine management members to interview or survey, documents to review, on-site observations and walk-throughs to perform, testing procedures to complete, when and how results will be shared, and how project status will be reported.
  • Fact-Finding. Obtain the most current information available—and insights from your organization and selected stakeholders—through fieldwork including documentation review, walk-throughs, observations, interviews, testing procedures, and surveys.
  • Analysis. Evaluate the importance, impact, and scope of fact-finding observations to formulate plans for operational improvement. Leverage strategic practices to inform assessment. Conduct peer benchmarking to provide comparative data from other similarly situated organizations.
  • Reporting. Generate a detailed audit report that adheres to rigorous internal quality control and reporting standards by communicating findings and recommendations in draft and final reports and presentations—following the requirements of the Yellow Book.

Expansive Performance Audit Experience

Deeply immersed in more than 30 industries, our professionals provide solutions for an expansive range of organizations, include tax-exempt entities in government services, higher education, not-for-profits, Tribal and gaming, and power and utilities.

Our team has significant experience with the complex business and technical structure of public sector clients. We understand the requirements of public sector agencies and programs, as well as the intricacies involved in the diverse needs of various customers, departments, and stakeholders.

Strategies are designed specific to the nuances, external factors, and marketplace challenges of the field in which you operate—as well as your organization’s unique needs and mission.


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