Performance Audit

Overview

Performance audit is a core function of the Office of the Auditor General of Galmudug State and provides independent assessment of whether public institutions utilise resources in a manner that achieves intended results. The audit focuses on evaluating economy, efficiency and effectiveness in the delivery of government programmes and services.

Scope of Performance Audit

Performance audits examine how public institutions plan, implement and manage programmes and activities. The audit assesses whether resources are used optimally, whether processes are efficient and whether intended outcomes are achieved in line with established objectives and policy priorities.

Assessment of Economy, Efficiency and Effectiveness

The audit process evaluates whether resources are acquired at appropriate cost, whether they are used efficiently and whether programmes deliver expected results. It identifies gaps in planning, implementation and performance management, highlighting areas where improvements can enhance service delivery and public value.

Reporting and Oversight

Findings from performance audits are documented and reported to Parliament to support oversight and informed decision making. Reports provide evidence based insights and practical recommendations to improve programme design, resource utilisation and institutional performance across ministries, departments and agencies.

Driving Institutional Improvement

Through performance audit, the Office supports a results oriented approach to public administration. It promotes better planning, stronger monitoring systems and improved accountability for outcomes. The Office continues to strengthen performance audit practices through the adoption of standard methodologies, capacity development and continuous refinement of audit tools and approaches across Galmudug State.