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Focus On Series

Overview of 2008-2013 Efficiency Audits

Audits of efficiency

Using the Audit News Database, we searched for efficiency audits conducted since 2008. We found about 30 audits prepared by 10 different audit offices. For the purpose of this Focus On issue, we selected 21 of these audits for further analysis. We selected audits that had a strong focus on efficiency (all these reports were published in English).

See list of selected efficiency audits

Guidance documents

NIAO guideWe also noted the availability of a useful guidance document on efficiency published by the Northern Ireland Audit Office in 2010:

Improving Public Sector Efficiency – Good Practice Checklist for Public Bodies

Sectors of activity

Efficiency audits produced since 2008 have covered a wide variety of public sectors, including:

  • Health Care (cardiology services, orthopeadic services, emergency departments)
  • Justice (prosecution and correctional services)
  • Culture (radio production and grants in the culture and media sector)
  • Energy & Environment (energy efficiency, recycling and irrigation programs)
  • Transportation (rail transit)


After analyzing the scope of the selected audits, we determined that all the audits could be classified under one of five categories:

By clicking on each of these categories, you can consult a summary description and examples of objectives, criteria, evidence sources, findings and recommendations.