Getting our work underway
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Getting our work underway. 2012/13 Annual Report. AGLG mandate - PowerPoint PPT Presentation
Transcript of Getting our work underway
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
2012/13 - 2014/15 2013/14 - 2015/16
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 plans Annual Report
2012/13 - 2014/15 2013/14 - 2015/16
www.AGLG.ca
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
