This review was initiated because of the increase in the Divisional Purchase Order (DPO) limit to $50,000, the potential for a further increase in this limit, and instances of noncompliance with City purchasing policies and procedures that were identified in the past. Although controls over DPOs have improved, there is an opportunity for the City […]
Procurement and contract fraud is extremely difficult to detect because, in the case of bid rigging, kickbacks, and illegal gratuities for example, it generally involves collusion between parties external to the City. While there has to be a balance between controls and an effective procurement process, it is important that controls are continually evaluated. The […]
The Auditor General’s 2012 Work Plan included a review of the management and administration of City divisional accounts payable. This review focused on assessment of controls over the creation of vendor accounts, vendor payments and other related processes within the City Accounting Services Division and Purchasing and Materials Management Division. This report contains 12 recommendations. […]
The Auditor General’s Audit Work Plan included a review of storage warehouses. The objective of this review was to determine if City stores run by the Materials Management Stores and Distribution Unit in Purchasing and Materials Management Division are being fully utilized and providing cost-effective services. The findings are relevant for all store operations in […]
The Auditor General’s 2011 Audit Work Plan included a review of 311 Toronto operations. An audit report entitled “311 Toronto – Full Potential for Improving Customer Service Has Yet To Be Realized” was presented at the November 23, 2011 Audit Committee meeting. When the 2011 audit was initiated there was no intention of conducting a […]