What is a performance audit?

A performance audit looks at how well things are done. It focuses on a specific organization or program to see if it is running as smoothly as possible.

It’s not a financial audit.

What do you audit?

Our office produces performance audits for B.C.’s local governments.

We look at one service (or part of a service) that a local government provides and evaluate whether it is performing as economically, efficiently and effectively as possible.

In our audit reports, we do two things. We highlight where the local government is doing a good job, so we can share those practices with others. We also make suggestions for how they might be able to improve services or save money and time.

Do local governments have to follow your recommendations?

No. Our role is to advise and support local governments, not to supervise them.

It is up to the local government whether to accept our recommendations or follow them. It’s also up to them to decide how to follow the recommendations.