There are four phases to the Auditor General for Local Government performance audit process: Initiating, 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

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