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Performance Audits

One of our goals is to help City leaders maximize public resources to benefit Oakland residents. Performance audits examine the accuracy and effectiveness of City Department programs and operations, provide recommendations for corrective action, as well as acknowledgments when processes are in good order. Auditing is our contribution to creating a transparent and effective city government, accountable to the taxpayers and residents.

In addition to financial information and processes, performance audits include analyses of City operations to determine if:

  • Business processes are working efficiently
  • Policies and procedures are effective
  • Internal controls need to be strengthened or implemented
  • Programs comply with laws and regulations
  • Programs deliver the results as directed by measures passed by voters and ordinances enacted by City Council.

There are two types of performance audits:

  • Mandated audits – required by statute or ballot measure
  • Risk based audits – determined through a robust risk assessment considering the impact of challenges currently facing the City of Oakland

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