Performance Audits

Section 2-90 of the General Statutes authorizes the State Auditors to examine the books and records of State departments, commissions and boards. Subsection (c) provides that each such audit may include an examination of performance in order to determine effectiveness in achieving expressed legislative purposes.

According to the Government Accountability Office (GAO) Government Auditing Standards (Yellow Book), a performance audit is an objective and systematic examination of evidence for the purpose of providing an independent assessment of the performance of a government organization, program, activity, or function in order to provide information to improve public accountability and facilitate decision-making by parties with responsibility to oversee or initiate corrective action. Current GAO performance audit standards are expressed in Chapter 6 and 7 of the Yellow Book, 1994 Revision. They cover Field Work and Reporting Standards. Naturally, the General Standards of Chapter 3 of the Yellow Book apply as well.

This performance audit work will be done either as a part of a "2-90 Audit" or as a separate "Performance Audit" depending on the scope of the review to be undertaken. The auditors conducting a "2-90 Audit" are required to conduct a limited scope performance audit as one of the objectives of the "2-90 Audit."