Please note that our offices have closed as of March 31st, 2021. The following is an outline of our past practices.

Every three years, we develop a new audit plan.

Our planning process can be broken down into three steps:

  • We choose broad audit themes.
  • We choose specific audit topics that fit those themes.
  • We select the local governments we will audit.

Choosing audit themes

We use three key criteria to develop our audit themes: relevance, significance and risk. Every year, we provide a list of our themes to the Union of BC Municipalities. Together, we ensure that our themes remain relevant to the challenges local governments are facing today in B.C.

Choosing audit topics

Audit topics are the specific areas we will look at within our broad audit themes.

We plan our audits in three-year cycles. At the end of each cycle, we consult with local government officials and staff to find out what topics are the most important to them.

During this consultation process, we conduct surveys, interview officials and staff, and host a workshop where local government officials and staff and other interested stakeholders can give feedback in real time.

We also consider any other input, including comments and suggestions we may have received through mail or email, and any requests for audits we may have received from local governments.

Choosing who we audit

After we have our audit topic, we choose the local governments that we will audit.

There are many reasons that we may select a local government for an audit. Usually we make our choice based on several factors, including:

  • how relevant the audit topic is to them
  • their size and location
  • if we know they have good practices in place that we can highlight for others
  • whether we have received a request from them or from members of their community
The audit planning process begins by confirming our overall audit themes. Audit topics are then identified, and finally local governments are selected for an audit.