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The purpose of this report is to provide City Council with the Auditor General’s 2026 Work Plan, which contains projects that are in progress or will begin in 2026, new projects on the horizon that may commence in either late 2026 or 2027, and a backlog list of potential future audit projects for the longer term. These audit projects are identified through our City-wide risk and opportunities assessment process that is conducted every five years and updated annually for changes in emerging issues, priorities, and trends in allegations made to the Fraud and Waste Hotline. The Auditor General also considers input received from City Councillors and City management. The Auditor General may amend the Annual Work Plan if new priorities arise.

This report also provides the 2026 Budget Highlights for information only, as the Audit Committee considers the Auditor General’s 2026 Work Plan. The Auditor General is requesting $9.119 million and this 2026 budget request will be presented directly to the Budget Committee at its meeting on January 14-16, 2026 for consideration. The Auditor General’s budget request reflects resources needed to address her 2026 Work Plan.

The Auditor General would like to thank the Audit Committee and City Council for their continued support of this Accountability Office, and of the important work we do. We look forward to continuing to add value to the City and its agencies and corporations, make a positive difference in the lives of Torontonians through improved outcomes from our report recommendations, while taking an approach that helps to build relationships with auditees and stakeholders in a respectful manner.