Once we have identified audit topics, we select one or more local governments to be included in a performance audit on those topics.

Individual local governments are selected to be the subject of an audit based on factors such as:

  • The importance of the subject matter to the local government’s operations
  • Considerations of coverage of local governments of varying nature, size, and geographical location
  • Potential sources of good practices, arising from a performance audit, that the AGLG considers may be applicable or useful to other local governments.
  • Other factors and emerging issues.

We do not select particular local governments for audit simply because we have received one or more complaints about their operations, though we will consider these as part of our audit planning.

While the AGLG has the responsibility of selecting the local governments to be audited under each topic, we consult with the local government before our audit plan is finalized. Such discussions may provide us with information affecting the proposed audit and how it is to be conducted.

During the planning phase of each performance audit, the AGLG will confirm whether or not each selected local government is an appropriate candidate for the audit. It is possible that the selection of local governments may be revised as a result of this process.