Performance auditing examines how effectively public institutions use resources to deliver services and achieve intended results. Through this function, the Office of the Auditor General of Jubbaland State assesses whether government programmes, projects and operations are managed economically, operate efficiently and produce meaningful outcomes for the public.

Auditors review planning processes, resource allocation, operational systems and implementation practices to determine whether programmes deliver value for money. Assessments cover key sectors and services, including social programmes, infrastructure projects and administrative functions that directly affect citizens and development outcomes.

Performance audits identify issues such as delays in implementation, cost overruns, weak coordination, inadequate monitoring and failure to achieve expected results. These findings help institutions understand where performance gaps exist and where improvements are required to enhance service delivery.

The audit process also evaluates whether institutions align their activities with approved policies, plans and strategic priorities. Recommendations are designed to improve planning, strengthen operational efficiency and ensure that programmes deliver measurable and sustainable results.

Performance audit reports are submitted to Parliament to support evidence-based decision-making and highlight areas where reforms or corrective actions are needed. Through this function, the Office promotes better use of public resources, improved quality of services and stronger development outcomes across Jubbaland State.