Audit themes

Audit themes are general subjects that we plan to look at for local governments. We review these themes every year with the Union of BC Municipalities to ensure they remain relevant to the challenges local governments are facing in B.C.

You’ll note that these are broad subject areas. We narrow down our focus with audit topics, which you can find below.

Current themes

• Economic development, land use, and transportation planning and management
• Emergency management and protective services
• Environmental programs and services
• Fiscal sustainability planning, capacity and internal operations
• Infrastructure sustainability and infrastructure asset management
• Emerging issues

Audit topics

We plan our audit topics on a three-year cycle. At the end of each cycle, we consult with local governments to choose the topics we will look at for the next three years. Each of these topics falls under the umbrella of one of our audit themes.

Our past audit topics

• Operational procurement
• Managing policing agreements
• Capital procurement projects and asset management programs
• Limited human resources within small local governments
• Emergency management
• Ensuring clean drinking water

Our current audit topic

• Capital project management