This report provides information regarding the implementation status of publicly reported recommendations made by the Forensic Unit. These recommendations were made in the context of the annual reports on the Fraud and Waste Hotline and investigations.
Following up on outstanding recommendations from previous reports is important and ensures that management has taken appropriate action to implement recommendations.
From January 1, 2007 to December 31, 2017, a total of 57 recommendations related to City Divisions made by the Forensic Unit were reported publicly. Twenty-nine of them were implemented before 2018. Of the remaining 28 recommendations:
• 3 recommendations were implemented in 2019
• 7 recommendations remain outstanding
• 17 were deferred until the next follow-up
• 1 recommendation was no longer applicable
For the current follow-up process, management reported that seven were fully implemented. However, based on our review we determined that three of those recommendations have not been fully implemented and one is no longer applicable. Management agreed with our assessments and will take additional actions to fully implement the outstanding recommendations in the future.
One additional confidential recommendation was made to management staff and has been fully implemented. The implementation status of confidential recommendations is communicated directly to the City Manager.
The Forensic Unit also made 11 recommendations related to City agencies and corporations as at December 31, 2017. The status of these recommendations was included in the Auditor General’s 2019 Status Report on Outstanding Audit Recommendations for City Agencies and Corporations that was considered by Audit Committee on June 28, 2019. Follow-up on any outstanding recommendations for agencies and corporations will be included in a separate Forensic Unit report next year.
Continued efforts to implement outstanding recommendations will provide additional benefits to the City through cost savings, additional revenue, control improvements and enhanced service delivery.