Local government finance professionals know financial audits well, but performance audits may be less common at your government. During this session, leadership from the Association of Local Government Auditors (ALGA) will discuss common misconceptions with performance audits, how they really work, what finance officers can do to establish an audit function within the organization and how they can be used as an important tool for governments looking to get results, use budget funding more effectively, and build stronger organizations. Speakers will provide case studies of past audits and how information from the audit was presented and used by staff to drive improvements—not blame.