It describes how the approach was used in Sunnyvale, Calif., and it identifies the implications of the approach for municipal finance officers. A team composed of persons from the city's Public Safety Department, the City Manager's office, the Department of Finance, and the independent certified public accounting firm divided the public safety function into eight programs: Patrol Services, Investigations, Fire Prevention, Fire Suppression, Public Safety Management, Training, Communications, and Staff Services. The final audit program contained the background and objectives, intended program results, production plan, audit objectives, and compliance review for each of the public safety programs. An examination and review of data procedures and general review questions were included. It is concluded that SAGOPAF can be used to audit performance and to develop audit programs. In addition, the Director of Finance can be involved in performance audit and development as well as individuals with broader, organizational backgrounds. The process also encourages improvement-oriented reporting and a sharpening of goals and evaluative criteria. An example of the audit program is included.