The objective of this review was to assess whether the City’s wastewater treatment program was being managed economically, efficiently and in compliance with City policies and legislative requirements. Due to the scope of the work involved, this review was divided into two phases. Phase One of this review focused on controls over payroll processing, overtime and attendance management, as well as the use of technology in managing maintenance activities. Phase Two of our review will address contract management and payment processing.
Our review identified financial control weaknesses in processing payroll, managing overtime costs and monitoring employee attendance. We also found that technology was not fully utilized by plant staff to manage maintenance activities. In our view, the more effective use of technology would likely reduce repair and resultant payroll overtime costs. Issues identified during this review were discussed with senior management and, as a result, are taking immediate action to implement our recommendations.