There are four phases to the Auditor General for Local Government performance audit process: Initiating the audit, Planning, Examination and Reporting. Our Audit Guide provides more information on each of these phases and will help local governments understand what to expect during each phase.

The table below is a summary of the actions of the AGLG and the requirements of the local government during each phase.

INITIATING THE AUDIT

AGLG ACTIONS

• Contact mayor/chair and CAO

• Notification Letter

• Kickoff or opening meeting

(i)protocol document
(ii)confidentiality requirements

 

ACTIONS REQUIRED BY LOCAL GOVERNMENT

• Formally acknowledge start of audit

• Participate in opening meeting

• Agree to confidentiality requirements

 

PLANNING

AGLG ACTIONS

• Understanding the local government and
the subject matter

• Determine the scope and criteria

• Develop audit plan

• Acknowledgement letter

 

ACTIONS REQUIRED BY LOCAL GOVERNMENT

• Assist audit team, as requested, in gathering information

• Acknowledge audit objective, scope, and criteria

 

EXAMINATION

AGLG ACTIONS

• Evidence gathering and analysis

• Audit team/local government meetings to confirm and validate information collected

• Exit meeting or other follow-up meeting

 

ACTIONS REQUIRED BY LOCAL GOVERNMENT

• Assist audit team, as requested, in collecting evidence

• Assist audit team in confirming and validating facts

• Participate in audit team/local government meetings and exit meeting, as required

 

REPORTING

AGLG ACTIONS

• Preliminary findings shared with local government for review

• Proposed final audit report submitted to the local government for comment (45 day review period)

• Final audit report provided to local government prior to publication

ACTIONS REQUIRED BY LOCAL GOVERNMENT

• Review and respond to preliminary findings

• Provide comments on proposed final audit report to be included in final audit report

• Prepare an action plan in response to the recommendations in the report