What to expect from a performance audit
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What is a performance audit?
A performance audit is an independent review of a policy or program. We assess evidence against objective criteria, like benchmarks or laws, to develop conclusions and recommendations. We share our audit results in public reports and presentations. Our audits adhere to nationally recognized standards to ensure accuracy and usefulness.
Why are they important?
Performance audits help ensure accountability by measuring whether public resources are used efficiently, effectively, and equitably. We evaluate how well the City serves Portlanders through its programs and services. We identify issues and risks, make recommendations to address them, and track whether City managers improved operations.
As part of the Auditor's Office, which is independent from the City, we conduct impartial and objective reviews. Our audits help the public and City leaders understand how programs operate and help leaders manage the City better.
You'll be engaged throughout the audit process
What do auditors need to do their work?
Auditors hold professional certifications in internal auditing and fraud examination, and degrees in a variety of fields including law, public administration and management, business, conflict resolution, economics, and science. Auditors are also experienced researchers, analysts, and communicators. They use skills in interviewing, data, policy, and root cause analysis to develop conclusions and recommend improvements. Auditors get professional education each year on how to strengthen these skills and audit various topics.
Auditors affirm that they are free from personal impairments to independence before each audit. If an auditor discloses a personal impairment (i.e. the auditor has a close friend or family member who works in the program), they are not assigned to projects related to that City function.
Auditors require timely access to data, staff, and meetings. City Charter section 2-508(f) and Code section 3.05.040 grant the Auditor’s Office unique authority to access information held by the City, including confidential and legally privileged information to conduct audits.
How are audit topics chosen?
The Auditor, the City's elected, independent watchdog, selects our audit topics, taking into consideration risk to public health and safety, opportunity to improve equity, and potential to respond to current and future needs affecting City leaders and residents.
What if information is confidential?
Charter 2-508(f) and Code 3.05.045 also require us to maintain the confidentiality of all legally privileged and confidential information and records obtained during an audit, except as required by state law or authorized by City Council. Auditors are subject to the same penalties as the records’ custodian for any unlawful or unauthorized disclosure. Code also requires the Auditor to maintain the confidentiality of information submitted in confidence and the identity of the provider, to the extent allowed by law, except as directed by the District Attorney pursuant to a public records request or by a court of law.
Audit Services has adopted procedures to protect confidential and sensitive information. For example, we:
- Use passcode-protected files to store confidential information.
- Destroy or return confidential information to the bureau at the end of an audit.
- Confer with the originating office before responding to any public records request where the documents requested originated in another office or bureau.
- Do not report confidential or sensitive information that is not subject to public disclosure. We report that certain information was omitted and why.
- Share draft audit reports with City managers prior to publication, who can raise concerns about confidential or sensitive information.
- Abide by state law that protects information in our custody related to an audit from disclosure until the report is released or the audit is ended.
Contact us with your questions
If you have questions about the audit process or your role in it, reach out to the Audit Services Division:
Email: auditservices@portlandoregon.gov
Call: 503-823-3544
Visit: City Hall, Suite 310, 1221 SW Fourth Ave, Portland OR 97204