Getting our work underway
description
Transcript of Getting our work underway
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Getting our work underway
AGLG Office launched January 2013
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2012/13 Annual Report
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AGLG mandate
“…to conduct performance audits of the operations of local governments in order to provide local governments with objective information and relevant advice that will assist them in their accountability to their communities for the
stewardship of public assets and the achievement of value for money in their operations.”
-Auditor General for Local Government Act
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Performance audits
•Look to see the extent to which operations are being carried out with due regard to economy, efficiency and effectiveness•Are fact-based and try to identify best practices as well as where there may be opportunities for improvement
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Foundational principles
INDEPENDENCE
PERFORMANCE
TRANSPARENCY
ACCESSIBILITY
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2012/13 Annual Report
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Hearing from local governments & others
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Strategic planning workshop
Audit planning workshop
Web-based performance audit planning survey
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Conducted Interviews
Environmental scans of local government issues and
trends
Reviewed relevant
legislation
Reviewed relevant news
media
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Annual service plans
2012/13 - 2014/15 2013/14 - 2015/16
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Audit themes
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Economic development, land use and transportation planning and management
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Emergency management and protective services
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Environmental programs and services
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Fiscal and sustainability planning, capacity and internal operations
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Infrastructure sustainability and infrastructure asset management
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And other emerging issues
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Audit Themes
Audit Topics
Detailed planning and prioritization
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Audit Topics
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Cost containment(2013/14)
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1. Achieving Value for Money in Operational Procurement
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Selected local governments• City of Vernon, • Corporation of Delta• City of Revelstoke• Comox Valley Regional District• Fraser-Fort George Regional District• District of West Vancouver
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2. Local Government Performance in Managing Policing Agreements and Police Budget Oversight
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Selected local governments• City of Port Alberni• City of Merritt• City of Surrey • City of Victoria• City of New Westminster• City of Williams Lake
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3. Learnings from Local Government Capital Procurement Projects and Asset Management Programs
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Selected local governments• City of Cranbrook• City of Rossland• District of Sechelt• District of North Vancouver• City of Dawson Creek• City of Campbell River
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Management of key risks(2014/15)
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4. Local Government’s Role in Ensuring Clean Drinking Water
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4. Managing the Inherent Risks of Limited Human Resources within Small Local Governments
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Meeting with local governments & other stakeholders
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Annual service plans Annual Report
2012/13 - 2014/15 2013/14 - 2015/16
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www.AGLG.ca
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Staying on Top of Issues That Matter
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Establishing the Office
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Performance Audit Process
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Considerations in selecting local governments
Importance of the topic to the local
governments’ operations
Likelihood we can identify
good practices to share with other local
governments
Covering local governments
of various sizes,
locations and other
differences over time
Input we receive from stakeholders
and other factors
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Phases of a Performance Audit
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Following Professional Standards
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Engagement Protocol
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Confidentiality
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Understanding the local government’s
context
Promote two-way communication and
a productive and respectful
relationship
Auditors conduct themselves
professionally and objectively
Consistent in establishing what local governments can expect from an
audit
Work closely with internal auditors
Adhere to the professional
Canadian standards for assurance engagements
AGLG Audit Principles
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Working Together