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.