1. Pierce County Performance Audit Committee
Performance Audit Planning Assessment
December 9, 2010

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Agenda
Agenda
Project Approach
Project Overview
Next Steps
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3. Assessment Approach Developed Assessment Model Gathered Data Scored
Analysis tool
Uses quantitative and qualitative analysis
Gathered Data
Documentation
Interviews
Scored
Used defined criteria
Assessed likelihood and impact
Compile Results
Prioritized data
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4. Participating Departments
Budget and Finance
Emergency Management
Facilities Management
Human Resources
Information Technology
Parks and Recreation
Planning and Land Services
Public Works & Utilities
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5. Evaluation Criteria 1
Identify work for which there is a good business case for change to realize cost savings and enhance revenues. 2
Identify service improvements and process improvements that can be made without significantly increasing expenditures. 3
Identify realistic opportunities to improve performance data and measurement systems.
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The assessment is designed to prioritize potential performance audit topics.
The scores do not represent the performance of the department. They represent the likelihood that a performance audit would identify improvement opportunities against the three priorities in our assessment.
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The results are not intended to be a “score card” or “report card” of the departments.
The results will be used to inform the development of a performance audit work program.
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8. Planning Assessment Criteria
Overall results identified opportunities for potential process improvements and identifying business cases for change.
Code
Planning Assessment Criteria A
Identify work for which there is a good business case for change to realize cost savings and enhance revenues. B
Identify service improvements and process improvements that can be made without significantly increasing expenditures. C
Identify realistic opportunities to improve performance data and measurement systems.
DRAFT- For discussion purposes only.
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9. Performance Audit Work Program
Professional Judgment
Council Priorities
Assessment Results
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10. Recommendation 1
The performance audit staff should use the results of the assessment as one method to inform the development of a performance audit work program.
Some audits should focus on streamlining business processes without significant cost to the county. These are activities that cross different departments resulting in potential gaps and overlaps in efforts.
Some audits should focus on departmental level issues.
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11. Recommendation 2
The performance audit staff should develop specific audit objectives focused on addressing the higher priority issues. The objectives should define the specific scope of the audit and expected outcomes.
The Performance Audit Committee should also determine whether the work program should cover a two or three year work program.
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12. Recommendation 3
The Performance Audit Committee should ensure that the appropriate resources are allocated to perform the audit work including the requisite staff training or contractor resources.
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13. Thank you
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