Forensic & Performance Audits


The Forensic Audit Division conducts special investigative or forensic audits that often aid prosecutors in the prosecution of criminal allegations of fraud or embezzlement. The Division assists state government entities and subdivisions of the state in establishing and implementing strong accountability systems to ensure efficient and effective operation while increasing taxpayer confidence in local governance. Every citizen in the State is served by providing transparency in the proper expenditure of public funds through special investigative audits. We recognize forensic audits are costly to taxpayers and we regularly advocate improving communication between local residents and governing boards/councils to ensure access to public records and notification of the potential expenditure of public funds.


The Performance Audit Services group conducts performance audits in accordance with Government Auditing Standards which describes performance audits as “…an objective and systematic examination of evidence to provide an independent assessment of the performance and management of a program against objective criteria…”

Simply stated, performance audits provide information to aid those responsible for initiating corrective action in order to improve effectiveness of operation, safeguarding of public assets, and the efficient delivery of government services.


An Operational Audit is a type of performance audit that reviews an entity’s operations in addition to its financial accountability systems. Operational audits provide public officials with relevant information to use in complying with both statutory requirements and financial obligations. An operational audit may address many issues ranging from financial controls to a program or agency’s compliance with specific laws and regulations. These audits may determine whether revenue was deposited in the correct fund as directed by law/regulation or if expenditures from a certain fund were allowable.