Getting our work underway AGLG Office launched January 2013

2012/13 Annual Report

AGLG mandate “…to conduct performance audits of the operations of local governments in order to provide local governments with objective information and relevant advice that will assist them in their accountability to their communities for the stewardship of public assets and the achievement of value for money in their operations.” -Auditor General for Local Government Act

Performance audits Look to see the extent to which operations are being carried out with due regard to economy, efficiency and effectiveness Are fact-based and try to identify best practices as well as where there may be opportunities for improvement

Foundational principles INDEPENDENCE PERFORMANCE TRANSPARENCY ACCESSIBILITY

2012/13 Annual Report

Hearing from local governments & others

Strategic planning workshop Audit planning workshop Web-based performance audit planning survey

Conducted Interviews Environmental scans of local government issues and trends Reviewed relevant legislation Reviewed relevant news media

Annual service plans 2012/ / / /16

Audit themes

Economic development, land use and transportation planning and management

Emergency management and protective services

Environmental programs and services

Fiscal and sustainability planning, capacity and internal operations

Infrastructure sustainability and infrastructure asset management

And other emerging issues

Audit Themes Audit Topics Detailed planning and prioritization

Audit Topics

Cost containment (2013/14)

1.Achieving Value for Money in Operational Procurement

Selected local governments City of Vernon, Corporation of Delta City of Revelstoke Comox Valley Regional District Fraser-Fort George Regional District District of West Vancouver

2.Local Government Performance in Managing Policing Agreements and Police Budget Oversight

Selected local governments City of Port Alberni City of Merritt City of Surrey City of Victoria City of New Westminster City of Williams Lake

3.Learnings from Local Government Capital Procurement Projects and Asset Management Programs

Selected local governments City of Cranbrook City of Rossland District of Sechelt District of North Vancouver City of Dawson Creek City of Campbell River

Management of key risks (2014/15)

4.Local Government’s Role in Ensuring Clean Drinking Water

4.Managing the Inherent Risks of Limited Human Resources within Small Local Governments

Meeting with local governments & other stakeholders

Annual service plansAnnual Report 2012/ / / /16

Staying on Top of Issues That Matter

Establishing the Office

Performance Audit Process

Considerations in selecting local governments Importance of the topic to the local governments’ operations Likelihood we can identify good practices to share with other local governments Covering local governments of various sizes, locations and other differences over time Input we receive from stakeholders and other factors

Phases of a Performance Audit

Following Professional Standards

Engagement Protocol

Confidentiality

Understanding the local government’s context Promote two-way communication and a productive and respectful relationship Auditors conduct themselves professionally and objectively Consistent in establishing what local governments can expect from an audit Work closely with internal auditors Adhere to the professional Canadian standards for assurance engagements AGLG Audit Principles

Working Together

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