The Office of Operational Analysis measures the efficiency, adequacy, and effectiveness of the departments of the Unified Government of Athens-Clarke County by:
- Assessing risks by conducting operational assessments (risk assessments).
- Verifying compliance with policies, procedures, and regulations.
- Reviewing reliability of operating information.
- Evaluating the allocation of resources and the alignment of services in terms of support of missions, goals, and objectives of the departments.
- Identifying resource needs of the operating departments.
- Identifying opportunities and obstacles for improvements/expanded services.
- Recommending broad initiatives and operational modifications.
- Enhancing the government’s credibility to the public.
To ensure objectivity and credibility, performance audits are conducted in accordance with the generally accepted government auditing standards (the Yellow Book). These standards require that we plan and perform the audit to obtain sufficient, appropriate evidence to provide a reasonable basis for our findings and conclusions based on our audit objectives.
The Yellow Book, established by the U.S. Government Accountability Office ensures:
- Audits are objective and meet accepted professional standards.
- Findings and recommendations are fully supported by facts.
- Information and data reported are tested and reliable.
- Auditees have an opportunity to review and comment on audit results prior to report publication.
Outcomes considered in conducting audit projects include the potential for:
- Significant cost impact.
- Improvement in public policies and operational practices.
- Increased efficiency, effectiveness, and performance of public services.
- Enhanced accountability systems and transparency of county operations.