The office of the Auditor General for Local Government (AGLG) was established through the Auditor General for Local Government Act, which came into effect on April 25, 2012.

The office was created to assist local governments in improving their operations. We give advice and recommendations to local governments to help them deliver their services more efficiently, effectively and economically.

The Act states that the purpose of the AGLG is “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.”

We accomplish this by carrying out performance audits – also known as ‘value for money’ audits – and making recommendations. It is up to local governments to decide whether – and how – to act on these recommendations. Another important part of our work is publicizing best practices that we identify through our work. This way, many local governments may benefit by adopting practices that have been adopted by others and that have proven to deliver particularly good value for money.

FOUNDATIONAL PRINCIPLES

Performance

To ensure our objectivity and credibility, we carry out all AGLG performance audits consistently with standards that have been set by a recognized and independent professional body. In Canada, the Auditing and Assurance Standards Board sets standards for performance audits.

Independence

AGLG performance audits are carried out independently of the provincial government and other agencies. The Auditor General for Local Government Act ensures that the AGLG functions at arm’s length from government, allowing the office to do our work objectively and in an unbiased manner.

Accessibility

The AGLG is accessible to local governments and to taxpayers. A vital two-way connection is maintained through this website, through our responsiveness to enquiries by telephone and email and, most importantly, through the face-to-face contacts we make across the province.

Transparency

The AGLG operates transparently, sharing information with audited local governments on the nature of audit work as well as the evidence we gather, in addition to providing the proposed final audit report for your local government’s review.
We make all our reports publicly available to ensure transparency.