The Auditor General’s annual work plan included a review of the administration of development funds.
The objective of this review was to assess the adequacy of procedures implemented by management to ensure that development charges, education development charges, and parkland levies are being effectively and efficiently administered.
Our review identified a number of areas where there are opportunities for administrative improvements. The implementation of the 13 recommendations made in this report will strengthen internal controls for collecting development charges and parkland levies, achieve processing efficiencies by automating manual business processes and improve the accountability for the administration of development funds.