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Ohio Performance Team

The Ohio Performance Team (OPT) was created to build upon the office’s long-standing reputation for conducting detailed performance audits. The team is made up of professionals with a blend of government and industry backgrounds, as well as in-depth experience in research, operations and management. OPT seeks to develop recommendations that provide detailed steps toward improving performance, generating real change within the organization and offering clear benefits for the ultimate customer: the taxpayer. The team conducts all performance audits for the Auditor of State’s office.

Performance audits are non-recurring examinations of the economy, efficiency and effectiveness of government programs and functions. The principles guiding performance auditing are often called the “Three Es”:


  • The principle of ECONOMY is keeping the cost low.

  • The principle of EFFICIENCY is getting the most out of available resources.

  • The principle of EFFECTIVENESS is meeting the objectives set.


Tailored to each client, Auditor of State performance audits are flexible and may include a range of subject areas. Performance audits can analyze the operations of an entire entity or a particular department. 


They can also examine a function or service that cuts across the operation or a single issue that involves several departments. Some examples of areas commonly analyzed are staffing, health insurance, collective bargaining agreements, employee compensation, contract management, transportation systems, and facility and asset utilization.


Results may identify cost savings, duplicate or underused services that could be reduced or eliminated, and gaps or overlaps in services. Performance audits are collaborative efforts requiring the participation of the governments being audited during all three phases of the engagement: planning, fieldwork, and reporting. A performance audit can be used by any government seeking to improve operations, identify cost savings and produce sustainable, balanced budgets.


Shared Services
Financial Forecasting

Performance Audits

Performance audits can be used by any school, local government and state agency seeking to produce sustainable, balanced budgets. More than $1 billion in recommended savings have been identified through audits, to date. Find your savings now.

Request A Performance Audit