The Auditor General conducts Performance Audits under S.10A of the Public Audit Act 2007 (as amended), performance audits examine the extent to which a government agency, ministry, or public enterprises is carrying out its activities effectively and effieciently in a manner consistent with government policy to which it is required to adhere.
Performance audits may cover one or more government agencies, ministries, or public enterprises, where audit may focus on the operations of a single entity or on particular issues across a number of entities.
Performance audits are reported separately to parliament.