Item - 2012.AU7.1

Tracking Status

  • City Council adopted this item on July 11, 2012 without amendments and without debate.
  • This item was considered by the Audit Committee on July 3, 2012 and adopted without amendment. It will be considered by City Council on July 11, 2012.

AU7.1 - Annual Independent Compliance Audit - Auditor Generalís Office

Decision Type:
ACTION
Status:
Adopted on Consent
Wards:
All

City Council Decision

City Council on July 11, 12 and 13, 2012, adopted the following:

 

1.         City Council receive for information, the report (June 15, 2012) from the Auditor General.

Background Information (Committee)

(June 15, 2012) Report from the Auditor General on the Annual Independent Compliance Audit - Auditor Generalís Office
https://www.toronto.ca/legdocs/mmis/2012/au/bgrd/backgroundfile-48532.pdf

1a - Auditor General's Office - Report on the Results of Applying Specified Auditing Procedures to Financial Information other than Financial Statements for the Year Ended December 31, 2011

Background Information (Committee)
(April 25, 2012) Letter from Hilborn Ellis Grant, LLP, Chartered Accountants regarding the Auditor General's Office - Report on the Results of Applying Specified Auditing Procedures to Financial Information other than Financial Statements for the Year Ended December 31, 2011
https://www.toronto.ca/legdocs/mmis/2012/au/bgrd/backgroundfile-48452.pdf

AU7.1 - Annual Independent Compliance Audit - Auditor Generalís Office

Decision Type:
ACTION
Status:
Adopted
Wards:
All

Committee Recommendations

The Audit Committee recommends that:

 

1.         City Council receive for information, the report (June 15, 2012) from the Auditor General.

Origin

(June 15, 2012) Report from the Auditor General

Summary

In 2009 City Council approved a report entitled “A Policy Framework for Toronto’s Accountability Officers”.  The Policy Framework supports the appropriate balance of independence in the Officers’ decision making processes and accountability to Council for the management of their offices, and their performance in fulfilling their mandates.

 

The Policy Framework requires that “Consistent with the current audit requirement for the Auditor General, the accountability officers will undergo an annual compliance audit by an external auditor, appointed by and reporting to City Council.  The annual compliance audit will provide Council assurance the officers are carrying out their operations within delegated authorities and in compliance with applicable City by-laws and policies.”

 

The independent annual compliance audit of the Auditor General’s Office by the external auditor Hilborn Ellis Grant LLP is anticipated to be submitted to the July 3, 2012 meeting of the Audit Committee.

Background Information

(June 15, 2012) Report from the Auditor General on the Annual Independent Compliance Audit - Auditor Generalís Office
https://www.toronto.ca/legdocs/mmis/2012/au/bgrd/backgroundfile-48532.pdf

Motions

1 - Motion to Adopt Item (Carried)

1a - Auditor General's Office - Report on the Results of Applying Specified Auditing Procedures to Financial Information other than Financial Statements for the Year Ended December 31, 2011

Origin
(April 25, 2012) Letter from Hilborn Ellis Grant, LLP, Chartered Accountants
Summary

Hilborn Ellis Grant, LLP, Chartered Accountants, reporting on the Results of Applying Specified Auditing Procedures to Financial Information other than Financial Statements for the Year Ended December 31, 2011, for the Auditor General's Office, in compliance with Section 3-8B of the City of Toronto Municipal Code, Accountability Officers.

Background Information
(April 25, 2012) Letter from Hilborn Ellis Grant, LLP, Chartered Accountants regarding the Auditor General's Office - Report on the Results of Applying Specified Auditing Procedures to Financial Information other than Financial Statements for the Year Ended December 31, 2011
https://www.toronto.ca/legdocs/mmis/2012/au/bgrd/backgroundfile-48452.pdf
Source: Toronto City Clerk at www.toronto.ca/council