This report provides the results of the follow-up of audit recommendations for five reports issued by the City’s Auditor General to the Board of Directors of the Toronto Community Housing Corporation (TCHC) in 2011 and 2012. The reports are:
- Toronto Community Housing Corporation – Procurement Policies and Procedures Are Not Being Followed
- Toronto Community Housing Corporation – Controls Over Employee Expenses Are Ineffective
- Toronto Community Housing Corporation – Review of Controls Over Procurement and Payment Functions at TCHC Subsidiary: Housing Services Inc. http://www.toronto.ca/audit/2012/review_controls_over_procurment_2feb2012.p df
- Toronto Community Housing Corporation – The City and Toronto Community Housing Corporation Needs to Strengthen its Oversight of Subsidiaries and Other Business Interests http://www.toronto.ca/audit/2012/city_tchc_strengthen_oversight_3feb2012.pdf
- Toronto Community Housing Corporation Fleet Management – Lack of Central Oversight Has Led to Control Deficiencies
Our 2011 audit reports contained a total of 41 recommendations. At this point last year, we reported that 10 recommendations had been implemented, and 31 remained outstanding. Our 2012 audit reports contained an additional 39 recommendations.
This review consequently addresses whether or not a total of 70 recommendations have been implemented.
The result of our review indicates that TCHC have fully implemented 30 out of the outstanding 70 recommendations made in the five audit reports issued by the Auditor General’s Office. Confidential Attachment 1 contains a confidential recommendation that has been fully implemented. Public audit recommendations that have been fully implemented are listed in Attachment 2. Three recommendations we determined as not applicable are listed in Attachment 4.
The implementation of the remaining recommendations is in progress. Management of TCHC indicated they have recently implemented new processes for 14 out of the 37 remaining recommendations. As sufficient time has not passed since the implementation of these processes, we will review their effectiveness as part of our next follow up review.
Audit recommendations not fully implemented, as well as management’s comments and action plan, are included in Attachment 3. These recommendations will be carried forward to our next follow-up review in approximately 12 months.
Finally, we would like to express our appreciation to all TCHC staff involved in the recommendation implementation process for their dedication and effort.