The Foundational Principles of the Office of the AGLG

Our work is based on the four principles of independence, advancement of performance auditing, transparency and accessibility.

Independence

Under the Auditor General for Local Government Act, the AGLG functions at arm's length from government. This contributes to our ability to carry out our work objectively and in an unbiased manner.

Our independence is furthered by the involvement of the Audit Council, which includes experts appointed by the Province, through which we are accountable to the citizens of British Columbia. Appointment of the AGLG is recommended by the Audit Council.

The AGLG is appointed for a fixed term of five years and our funding is included, by separate vote, in the provincial government's overall budget. The AGLG has sole discretion to choose which local governments and which types of operations or projects to audit.

Grounds for dismissal of the AGLG are limited and the recommendation of the Audit Council must be taken into account in any such decision.

Performance Auditing

Our focus is on furthering the economy, efficiency and effectiveness of local government operations by conducting performance audits and related work, such as studies. In all this work, we will be fair and objective.

Through our audits, we can confirm and strengthen the confidence of local governments in the value they are generating for the tax dollars they spend. In cases where we observe that there are ways a local government could increase the value realized from its activities and investments, we will identify these opportunities in our report and provide recommendations for improvement.

Similarly, where we observe best practices that could be of value to other local governments, we will highlight these and publicize them for the benefit of local governments and taxpayers province-wide.

Transparency

By carrying out and publishing performance audits, we support the transparency of local governments. We operate transparently, too. We provide a draft of our audit recommendations to audited local governments for their review and their comments are included in our final reports. We will publish our audit reports in a timely fashion to support citizens' understanding of our findings. Our audit reports will be available on this website.

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.