Item - 2013.AU11.5

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 Controls Monitoring Program was initiated in 2011.  Initial expenses selected for the application of continuous controls monitoring were employee overtime and mileage reimbursements.  In 2012, the program was expanded to include standby pay. 

In January 2013, the Auditor General further expanded the Continuous Controls Monitoring Program to include staff absences.  Our objective in including staff absences is to analyze trends and monitor absences under selected categories.  The categories for review include absences resulting from sick time, union related work, and bereavement.    

On a periodic basis, we will be providing management with details related to unusual levels of employee absences for their review and comment. The results of our review will be reported to the Audit Committee.