The purpose of this booklet is to assist local governments with getting started in the management of their capital assets. The information contained here comes from the work the office of the Auditor General for Local Government has carried out in its audits of capital asset management as well as a review of current literature on the subject.
This is the second AGLG Perspectives series booklet prepared by the office. The booklets are intended as a tool for all local governments to help advance their asset management practices.