This report provides information relating to the 2013 budget for the Auditor General’s Office and a budget for approval by the Audit Committee.
Toronto Transit Commission, Employees Overtime and Related Expenses – Continuous Controls Monitoring
In 2011, the Auditor General initiated a project known as “continuous controls monitoring” at the City. In general terms, the purpose of the project is to identify and isolate unusual, specific transactions throughout the City (such as excessive overtime in payroll) and forward this information to management for further review and analysis. The transactions are extracted […]
The Auditor General’s Work Plan included 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 Auditor General […]
The purpose of this report is to advise the Audit Committee on the process being undertaken to obtain external audit services for the entities (arenas, community centres and miscellaneous entities) listed in Attachment 1 for the years 2013 to 2017 inclusive.
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 […]
The City of Toronto and its Agencies, Boards and Commissions provide employee health care benefits for its employees and retirees, as well as to their spouses and eligible dependants. Pension, Payroll and Employee Benefits Division (PPEB) is responsible for administering the employee benefit plans including the City’s Long Term Disability program (LTD), for those individuals […]
This report provides information regarding the implementation status of recommendations made by the Auditor General’s Forensic Unit in the context of special reviews, which were publicly reported through Audit Committee, as well as those made in the annual Fraud and Waste Hotline reports. On an annual basis, the Auditor General reviews information provided by management […]
Government Auditing Standards state that “Audit organizations performing audits and attestation engagements in accordance with Generally Accepted Government Auditing Standards (GAGAS) must have an external peer review performed by reviewers independent of the audit organization being reviewed at least once every 3 years.” The purpose of this report is to provide the Audit Committee with […]