What is the purpose of performance audits for a city?

• A. To enforce compliance with federal grant reporting.
• B. To assess whether programs achieve intended results efficiently and effectively and to identify improvement opportunities.
• C. To replace the city council with a professional manager.
• D. To organize community events and outreach.

Answer: (B)

Performance audits focus on whether city programs actually achieve their intended results and do so in a way that uses resources wisely. They look at what a program was designed to accomplish, how resources are being used, and the actual outcomes to determine if goals are being met efficiently and effectively. The goal is to identify concrete opportunities to improve performance, reduce waste, and strengthen accountability to residents.

This makes the correct choice the best fit because it directly describes evaluating results and identifying ways to improve, rather than simply checking compliance, changing governance structures, or organizing events. The other options point to activities outside the purpose of performance audits: enforcing federal grant reporting is about compliance, replacing the city council is a governance reform issue, and organizing events is not about measuring program success.