Preparing for a Performance Audit
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
