2. Establishing the office
Moving forward with performance audits
Connecting with stakeholders

3. 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

4. Foundational principles
INDEPENDENCE
PERFORMANCE
TRANSPARENCY
ACCESSIBILITY

5. Appreciating British Columbia’s diversity

6. Population diversity of B.C. municipalities

7. 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

8. AGLG Office launched January 2013
Getting our work underway
AGLG Office launched January 2013

9. Annual service plans
2012/ /15
2013/ /16

10. 2012/13 Annual Report

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

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

13. Audit themes

14. Economic development, land use and transportation planning and management

15. Emergency management and protective services

16. Environmental programs and services

17. Fiscal and sustainability planning, capacity and internal operations

18. Infrastructure sustainability and infrastructure asset management

19. And other emerging issues

20. Audit Themes Audit Topics
Detailed planning and prioritization

21. Audit Topics

22. Cost containment (2013/14)

23. Achieving Value for Money in Operational Procurement

24. 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

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

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

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

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

29. Management of key risks (2014/15)

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

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

33. 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

34. Phases of a Performance Audit

39. AGLG Audit Principles
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

40. 2012/13 Annual Report

41. Hearing from local governments & others

42. Stay connected Website: www. AGLG
Stay connected Website: