The Auditor General’s Work Plan included the development of a system of continuous controls monitoring for selected City expenses. The objective of the Continuous Controls Monitoring Program is to provide periodic reports to management which assist in proactively monitoring financial transactions, detecting unusual expenses and identifying areas where internal controls could be strengthened.
The Continuous Controls Monitoring Program was initiated in 2011. Initial expenses selected for the application of continuous controls monitoring were employee overtime and mileage reimbursements. In 2012, the program was expanded to include standby pay and in 2013 we also initiated monitoring of staff absenteeism.
This current report provides the results of our review of City overtime costs, standby payments and mileage reimbursement costs from January 1, 2013 to December 31, 2013. A separate report on 2013 staff absenteeism will be tabled at the May 28, 2014 Audit Committee.