Performance Audit
The Auditor General conducts Performance Audits under Section 10A of the Public Audit Act 2007 (as amended). Performance audits examine the extent to which a government agency, ministry, or public enterprise is carrying out its activities effectively and efficiently, and in a manner consistent with the government policies to which it is required to adhere.
A performance audit may cover one or more government agencies, ministries, or public enterprises. Audits may focus on the operations of a single entity or address particular issues that span across multiple entities.
Performance audit reports are submitted separately to Parliament.
The following table outlines the performance audit reports that have been completed:
| No. | Financial Year | Performance Audit Report Completed |
| 1. | 2018/2019 | Management of Government Assets (English) Management of Government Assets (Tongan) |
| 2. | 2018/2019 | Preparedness for Implementation of the SDGs (English) Preparedness for Implementation of the SDGs (Tongan) |
| 3. | 2019/2020 | Administration of Public Procurement (English) Administration of Public Procurement (Tongan) |
| 4. | 2020/2021 | Climate Change Adaptation and Food Security |
| 5. | 2023/2024 | Strong and Resilient National Public Health System |
| 6. | 2023/2024 | Effectiveness of Solid Waste Management |
| 7. | 2024/2025 | Climate Change Adaptation Actions (English) Climate Change Adaptation Actions (Tongan) |


