Salem, Oregon
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Efficiency and Effectiveness Measures
Performance Auditing to Save Costs
Performance audits examine the efficiency and effectiveness of government programs with the goal of implementing improvements, often to reduce costs. The principles of a performance audit include:
- Economy: keeping costs down
- Effectiveness: meeting goals and objectives
- Efficiency: getting the most out of available resources
Objectives of performance audits may vary. Often, they focus on performance, costs, internal controls, compliance and risk. And they may be completed under Generally Accepted Government Auditing Standards (GAGAS).
The City of Salem faces a significant structural budget deficit over the next decade. This deficit primarily impacts the City’s General Fund, which supports core government operations including public safety, parks and recreation, library, code enforcement and enterprise services.
The City recently completed a community-led Revenue Task Force to identify options to address the revenue shortfall. To complement this effort, the City has conducted efficiency studies, performance audits and other operational improvements within the last five years. With support of the Salem City Council Finance Committee, the City will implement a series of performance and internal audits to assess the efficiency, effectiveness, and economics of City programs and services.