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The Auditor General’s By-law requires that the Auditor General submit an annual work plan to City Council, which summarizes the projects to be undertaken during the year. This work plan was submitted to City Council on April 25, 26 and 27, 2006, and was based on information available to the Auditor General at the time.

The work plan is dynamic and may be amended during the year to accommodate changes in the City’s operations or developments in City Divisions. This report provides information on our decision to defer two audit projects originally scheduled for 2006.