Our Office is governed by Section 4.10 of the Hillsborough County Charter and Chapter 2, Article 3, Section 2-41 of the Hillsborough County Ordinances.

• Our Office advises the Board of County Commissioners, assists the Board in conducting continuing studies of the operation of county programs and services, and serves as a budget analyst for the Board.
• As directed by resolution of the Board of County Commissioners, our Office conducts performance audits and budget reviews of all aspects of the Charter government and its offices and officials. We have free and unrestricted access to Charter government employees, officials, records and reports and, where appropriate, we may require all divisions, offices, and officials of the Charter government to provide oral and written reports and to produce documents, files, and other records.
• In addition, we also provide a wide range of public policy related information to individual commissioners by request and make this information available to all commissioners, county administration, and the public.
  

What are performance audits?
Performance audits are defined in Generally Accepted Government Auditing Standards as “engagements that provide assurance or conclusions based on an evaluation of sufficient, appropriate evidence against stated criteria, such as specific requirements, measures, or defined business practices.” They are assessments of program effectiveness, economy, and efficiency; internal control; compliance; prospective analyses; and provide objective analysis so that those charged with governance, management, and oversight can use the information to improve program performance and operations, reduce costs, facilitate decision making by parties with responsibility to oversee or initiate corrective action, and contribute to public accountability.

To help ensure objectivity and quality in our work, we adhere to Generally Accepted Government Auditing Standards promulgated by the Comptroller General of the United States Government Accountability Office and standards promulgated by the Institute of Internal Auditors.