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Audits of Local Governments: About Our Audits

Performance Audits

LGSA conducts performance audits. According to the United States Government Accountability Office (GAO) Yellow Book [pdf], performance audits are designed to do the following:

  • Provide findings or conclusions based on an evaluation of sufficient, appropriate evidence against criteria,
  • Provide objective analysis to assist management and those charged with governance and oversight in using the information to improve program performance and operations, reduce costs, facilitate decision making by parties with responsibility to oversee or initiate corrective action, and
  • Contribute to public accountability.

Performance audit objectives can vary widely, and as explained in GAO’s Yellow Book [pdf], include assessments of:

  • Program effectiveness, economy and efficiency
  • Internal control
  • Compliance
  • Prospective analyses

Learn more about our Audit Process.

External Peer Review of LGSA

To ensure that audits are completed in accordance with applicable government auditing standards, LGSA receives an external peer review every three years.

Independent peer reviewers organized by the National State Auditors Association completed an external peer review of the Division of Local Government and School Accountability [pdf] for the period January 1, 2021 through December 31, 2021 in March 2022. The Division received a pass rating, the highest level of assurance a peer review team can issue.