Our annual audit follow up process includes an evaluation of the status of recommendations made in audit reports issued. Once we determine that recommendations have been implemented, we conduct no further follow up on these recommendations. However, it is becoming apparent through a number of sources, generally through the Fraud and Waste Hotline that circumstances […]
This report responds to the request of the City’s Executive Committee at its meeting of November 19, 2012 as follows: “City Council request the Auditor General to consider undertaking a complete audit of the Sony Centre for the Performing Arts during the years 2006-2011 inclusive of business plans.” The purpose of this report is to […]
The Auditor General’s Audit Work Plan included a review of Transportation Services’ Summer Road Maintenance Program. The Division has recently realigned priorities with more emphasis being placed on road preventive maintenance activities. As a result, additional capital funding has been allocated to road resurfacing in order to extend the useful life of roads. In 2012, […]
The Auditor General’s 2013 Work Plan included a review of City fuel use. The objective of this review was to determine if there are adequate controls in place to monitor fuel used by the City’s fleet. This report contains six recommendations along with a management response to each of the recommendations. The implementation of these […]
The Auditor General’s 2013 Work Plan included a review of construction contracts managed by Toronto Water. Toronto Water oversees work performed by contractors engaged to install, repair and rehabilitate the City’s water and wastewater systems. The objective of this review was to assess the extent to which management and administrative controls ensure the City’s interest […]
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 http://www.toronto.ca/audit/2011/procurement-feb25.pdf Toronto Community […]
A continuous controls monitoring program was initiated at the City in 2011. The objective of the program is to develop exception reports to pro-actively identify unusual levels of overtime and other employee expenses on an ongoing basis. This is done through the use of specialized audit software. In September 2012, the Auditor General issued an […]
The Auditor General’s Work Plan includes the development of a system of continuous controls monitoring for selected City expenses. The objective of the Continuous Controls Monitoring Program is to provide periodic reports to management which assist in proactively monitoring financial transactions, detecting unusual expenses and identifying areas where internal controls could be strengthened. The Continuous […]
The Auditor General’s Work Plan included a review of the Financial Planning, Analysis and Reporting System (FPARS) implementation project. The objectives of this review were to assess the adequacy of measures, controls and processes in place to ensure successful implementation of the FPARS project. This report contains nine recommendations along with a management response to […]