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The objective of this review was to assess the extent to which Toronto Children’s Services has adequate management controls in place to ensure subsidies are administered in a cost effective manner and in compliance with relevant legislation and City policies and procedures.

Our review found that the provision of child cares services for children in the City of Toronto is complex, costly and challenging to administer. Even though this review identified some issues which should be addressed, Children’s Services is well managed. The issues identified during this review were discussed with senior management and as a result the majority of the audit recommendations are in the process of being addressed.