Recommendations made as a result of investigations are generally specific to each individual case and are reported directly to Divisional management and the City Manager. On occasion recommendations made in relation to one Division have relevance to other City Divisions as well as City Agencies and Corporations. These recommendations in prior years have been summarized in our annual report on the activities of the Fraud and Waste Hotline program. All recommendations including those made to specific Divisions as well as those made in the annual report are subject to the Auditor General’s annual follow up process in order to ensure that recommendations have been implemented.
In view of the significance, the relevance of recommendations to other Divisions and the number of recommendations made in connection with one particular investigation it was determined that it would be more appropriate to report to Audit Committee separately and on a more timely basis rather than wait for the preparation of the Annual Report. In any event, these recommendations along with specific information pertaining to the circumstances which led to the recommendations have already been communicated to Divisional Management and to the City Manager.