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 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 non-revenue 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. Our review provided four recommendations to help improve existing controls and to explore collaborative opportunities with the City’s Fleet Services Division. Our findings pertaining to fuel card control issues reiterate issues identified in a TTC’s internal audit report on fuel management in 2004. These issues continue to exist to date. All of the audit recommendations are in keeping with and supportive of the strategic objectives set out in the TTC’s FiveYear Corporate Plan 2013-2017