WORK EFFICIENCY OF LOCAL GOVERNMENT

The specificity of public sector consists in the fact that the implementation of tasks is primarily subject to the assessment of their desirability and legal compliance. Meanwhile, modern management of public sector has to investigate and improve methods and measures allowing the application of procedures for its performance evaluation. The purpose of the presented article is to discuss the instrument useful in work efficiency analysis covering local government units (LGU) i.e. workload audit. It presents the outline of such audit methodology along with an example of the results which could serve as the basis in the process of making managerial decisions.