The Auditor General’s 2013 Audit Work Plan included an audit of the Toronto Transit Commission (TTC) Bus Maintenance and Shops Department. Due to the Department’s extensive operations, the audit was divided into two separate phases. Phase One, which focused on conventional buses, was completed in December 2013, and the audit report was submitted to the TTC Audit Committee and the TTC Board in February 2014.
Phase Two focused on TTC’s non-revenue fleet. Since fuel management is a key fleet management function, Phase Two included an audit of fuel card management for nonrevenue vehicles (NRVs). Phase Two resulted in two separate audit reports. Audit findings and recommendations pertaining to NRV fleet management and maintenance are presented in an audit report entitled “Phase Two: Non-Revenue Fleet and Equipment Management and Maintenance”. This report contains the audit findings and recommendations pertaining to non-revenue fleet fuel card management.
The objective of the fuel card audit was to assess the adequacy of internal controls in fuel card administration. The audit report contains four recommendations that will improve existing controls and foster collaborate opportunities with the City’s Fleet Services Division.
The audit results and recommendations are contained in the attached report entitled “Review of Toronto Transit Commission, Non-Revenue Vehicle Fuel Card Controls Need Immediate Improvement.” Management responses to the audit recommendations are also attached.