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Focus On Series


Efficiency Savings Programs

Efficiency savings programs have become more widespread in recent years as government struggle to limit their expenses and deficits during a period of slow economic growth. These programs, implemented within a single organization or across a whole government, are systematic attempts to identify inefficiencies, waste and other opportunities for reducing costs while maintaining service levels.

Audits of Efficiency Savings Programs tend to focus on:

  • The progress made against savings targets and the challenges to meeting future targets;
  • The quality and sufficiency of financial and performance information (essential to assess the extent of efficiencies achieved);
  • The distinction between genuine efficiency savings from savings that adversely affect services, transfer costs to service users or postpone costs into the future;
  • The distinction between short-term, non-recurrent savings and long-term, sustainable savings;
  • The management and governance of the Programs; and
  • The reporting of performance information about the Programs.

Click here for examples of objectives, criteria, findings, recommendations and more