A provincial audit is an examination of municipal finances or operations conducted by provincial authorities, typically the Provincial Auditor or a ministry responsible for municipal affairs. These audits review whether municipalities comply with financial reporting requirements, follow proper procedures, and manage public funds responsibly. Provincial audits may be routine reviews or triggered by concerns about mismanagement. Auditors examine financial records, internal controls, procurement practices, and compliance with provincial legislation. Audit findings become public and may require municipalities to take corrective action. Provincial audits provide accountability oversight, particularly since municipal elections may not always ensure proper financial management.