Performance audit: a tool to evaluate public value

Abstract

OBJECTIVE: to analyze whether performance audits conducted by the Office of the Comptroller General of Accounts of Guatemala (CGC) evaluate public value. METHOD: a case study was carried out by examining 21 performance audit reports published by the Office of the Comptroller General of Accounts of Guatemala (fiscal years 2022–2023). These reports were randomly selected, representing 50% of the total population of 42 reports. The analysis focused on assessing whether the audits specifically consider the delivery of services to the recipient population and whether the findings promote recommendations to improve those services. RESULTS: although the audits include subquestions oriented toward evaluating service delivery, the findings remain focused on administrative and regulatory aspects. More than half of the findings are not related to improving services for the population, revealing a disconnect between the formulated questions and the final recommendations. CONCLUSION: the study shows that CGC’s performance audits partially evaluate public value, with progress particularly evident in the formulation of subquestions focused on public services. However, the persistence of an administrative focus in most findings limits the audit’s impact on improving services for citizens.