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The Auditor General’s 2012 Audit Work Plan included a review of processes at Toronto Employment and Social Services Division (TESS), for verifying reporting of income by clients. The objective of this review was to assess controls over the income reporting process at TESS. The review focused on the reporting of income by clients who were identified as having a business license.

This report contains seven recommendations which are related to improving controls in both income reporting and employment service planning processes.