About Performance Audits
Performance audits are not the same as traditional financial audits. The audits undertaken by the AGLG focus on value-for-money and are described in the Auditor General for Local Government Act in section 3(2) as including:
- the operations are undertaken economically, efficiently and effectively,
- financial, human and other resources are used in relation to the operations with due regard to economy and efficiency,
- the operations are effective in achieving their intended results, or
- procedures established by the local government are sufficient for the local government to monitor the economy, efficiency and effectiveness of those operations, and
In conducting performance audits, the AGLG maintains a robust quality assurance and improvement program to ensure the quality of our reports and compliance with relevant CPA Canadian Auditing Standards.
AGLG performance audits are carried out by audit teams that include AGLG staff members. At times we may also hire consultants and subject matter experts to help us with our work when we do not have the required expertise or resources in-house.
We work with the AGLG Audit Council who provides guidance in the selection of audit themes and topics, reviews and provides comments on our reports and monitors the performance of the office.
We also work with local government staff in the areas being audited, and with key contact persons identified by the local government e.g. the CAO and CFO.