The office of the Auditor General for Local Government (AGLG) was established through the Auditor General for Local Government Act, which came into effect on April 25, 2012. The AGLG was created to assist local governments in British Columbia in improving their operations. We accomplish this by carrying out performance audits – also known as ‘value for money’ audits – and making recommendations. It is up to local governments to decide whether – and how – to act on these recommendations. Another important part of our work is publicizing best practices that we identify through our work. This way, many local governments may benefit by adopting practices that have been adopted by others and that have proven to deliver particularly good value for money.