This report provides information regarding the implementation status of audit recommendations contained in various reports issued by the Auditor General to City divisions. On an annual basis the Auditor General reviews the implementation status of outstanding audit recommendations and reports the results of the review to Council through Audit Committee. Since July 1, 2007 the […]
This report provides information regarding the implementation status of recommendations made by the Forensic Unit of the Auditor General’s Office which were publicly reported through Audit Committee. These recommendations were made in the context of annual Fraud and Waste Hotline reports or other special reviews such as the 2012 report on Improving, Reporting and Monitoring […]
The Auditor General’s Office is governed by a detailed Policies and Procedures Manual. The contents of the Manual are based on the need for the Office to comply with generally accepted government auditing standards. The Manual is a public document and is available on the Auditor General’s Web site and has been used extensively as […]
The Auditor General’s 2012 Annual Work Plan included an operational review of the Children’s Services Division. At the Audit Committee on October 25, 2012, the Auditor General reported that this review was commenced late in 2012 and was expected to be completed during 2013. Based on the audit planning work conducted to date, we understand […]
At its meeting of November 26, 2007, the Executive Committee requested the Auditor General and the Integrity Commissioner to submit a report directly to Council for its meeting scheduled to be held on December 11, 2007, “on an appropriate protocol penalty if Members of Council do not comply with the Council policy with respect to […]
The report dated May 25, 2007 submitted by the accounting firm of Hilborn Ellis Grant LLP outlines the scope of the work conducted in connection with the external audit of the Auditor General’s compliance with corporate policies.
The external quality assurance review performed by independent reviewers selected by a committee of the National Association of Local Government Auditors (N.A.L.G.A.) is complete. In the opinion of the review team, the Auditor General’s internal quality control system is suitably designed and operating effectively to provide reasonable assurance of compliance with Generally Accepted Government Auditing […]
The external peer review is to be performed by independent reviewers selected by a committee of the National Association of Local Government Auditors (N.A.L.G.A.). N.A.L.G.A. is a North American organization of local government auditors and includes organizations that have undergone external peer review. Approximately 33 percent of N.A.L.G.A. member organizations have participated in the peer […]
This report establishes a formal reporting protocol requiring Agencies, Boards and Commissions to report to the Audit Committee in response to various Audit reports. The protocol requires the co-ordination of all such responses be the responsibility of the City Clerk.