Economy and efficiency audits may, for example, consider whether the entity
a. is following sound procurement practices;
b. is acquiring the appropriate type, quality, and amount of resources at an appropriate cost;
c. is properly protecting and maintaining its resources;
d. is avoiding duplication of effort by employees and work that serves little or no purpose;
e. is avoiding idleness and over staffing;
f. is using efficient operating procedures;
g. is using the optimum amount of resources (staff, equipment, and facilities) in producing or delivering the appropriate quantity and quality of goods or services in a timely manner;
h. is complying with requirements of laws and regulations that could significantly affect the acquisition, protection, and use of the entity's resources;
i. has an adequate management control system for measuring, reporting, and monitoring a program's economy and efficiency; and
b. is acquiring the appropriate type, quality, and amount of resources at an appropriate cost;
c. is properly protecting and maintaining its resources;
d. is avoiding duplication of effort by employees and work that serves little or no purpose;
e. is avoiding idleness and over staffing;
f. is using efficient operating procedures;
g. is using the optimum amount of resources (staff, equipment, and facilities) in producing or delivering the appropriate quantity and quality of goods or services in a timely manner;
h. is complying with requirements of laws and regulations that could significantly affect the acquisition, protection, and use of the entity's resources;
i. has an adequate management control system for measuring, reporting, and monitoring a program's economy and efficiency; and
j. has reported measures of economy and efficiency that are valid and reliable.