The Auditor General initiated continuous control monitoring of overtime and other payroll related expenses at the Toronto Transit Commission in 2012. The objective of the program is to develop exception reports to pro-actively identify unusual levels of overtime and other expenses on an ongoing basis.
Since the initiation of the program, the Auditor General has provided continuous monitoring reports to TTC management on a periodic basis. The reports provided information related to staff with unusual levels of overtime and other payroll related expenses.
The purpose of this report is to provide t!Je results of our analysis of staff overtime and other payroll related costs for 2013 and management’s comments on the analysis. A comparative analysis of 2013 and 2012 TTC staff overtime is provided in Appendix 1.
Our analysis ofTTC’s payroll identified certain areas for follow-up by TTC management.
- Total staff overtime increased by 17 per cent or $11 million in 2013 to $77.5 million when compared with $66.5 million in
- The number of staff with unscheduled overtime exceeding 50 per cent of their base pay increased from 74 in 2012 to 106 in 2013, an increase of 43
- Staff mileage expenses declined from $437,000 in 2012 to $405,000 in 2013, a reduction of over 7 per cent or $32,000.
- Staff meal allowance for 2013 was $281,000, an increase of 13 per cent or $33,000 from 2012.
Management comments on the data provided indicate that for most part the overtime incurred was justified and have provided certain detailed information relating to circumstances giving rise to some of the increase in overtime levels. 1n certain areas staff absenteeism was a factor for increased overtime. It is our intent to expand our continuous monitoring program to staff absenteeism. We have initiated discussion with TIC management and intend to finalize our criteria and reports by the end of 2014.
A detailed management response on 2013 overtime expenses from the TIC Chief Executive Officer is enclosed as Appendix 2.