Performance Auditing Services |
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PHBV Partners LLP
Effective January 2, 2012, Clifton Gunderson’s Team Health Care has become PHBV Partners LLP. In addition, Clifton Gunderson and LarsonAllen, ranked as two of the nation’s top 20 certified public accounting and consulting firms have merged to form CliftonLarsonAllen LLP (CLA). PHBV Partners is a separate legal entity that will service our regulatory health care clients at the Local, State and Federal Government levels.
A performance audit can provide an objective assessment of your organization's program performance. At PHBV Partners, our professionals utilize effective, customized audit and evaluation techniques to examine the
achievement of desired results; effectiveness of programs, activities and functions; compliance with laws and
regulations; and the economy and efficiency with which resources are acquired and used. Other benefits of a
performance audit include:
- Demonstrating oversight and accountability for stewardship purposes
- Recognizing the need for and effectively managing change
- Enhancing the technical capability of existing program staff
- Benchmarking to identify "best practices" that can be used to enhance existing government programs
and improve organizational performance
The financial and service enhancement impact gained from a performance audit will often provide a return that is
many times greater than the cost.
In most instances, our collaborative approach includes the following steps:
- Clarify and verify client and stakeholder needs
- Analyze the organization's management control systems to identify potential risks
- Perform field work testing and implement on-site review programs
- Discuss preliminary conclusions and recommendations
- Conduct follow-up procedures to ensure reliability and buy-in
- Work with management to develop and report feasible recommendations for corrective action
- Follow-up to ensure that recommendations are implemented
We tailor each performance audit to your unique needs and objectives. When appropriate, we follow Generally
Accepted Government Auditing Standards developed by the Government Accountability Office (Yellow Book Standards)
to ensure that comprehensive audit procedures are followed, and sufficient competent evidence is gathered to fully
support all conclusions. These standards give public sector organizations the reliability needed to effectively
enhance accountability and promote change in today's public information environment.