Item - 2015.AU1.8

Tracking Status

  • City Council adopted this item on March 31, 2015 with amendments.
  • This item was considered by the Audit Committee on February 27, 2015 and adopted without amendment. It will be considered by City Council on March 31, 2015.

AU1.8 - 2015 Audit Work Plan

Decision Type:
ACTION
Status:
Amended
Wards:
All

City Council Decision

City Council on March 31, April 1 and 2, 2015, adopted the following:

 

1.  City Council receive the Auditor General’s 2015 Audit Work Plan for information, City Council having also made the following requests of the Auditor General to consider amending her 2015 Audit Work Plan to:

 

a.  determine whether stronger, internal managerial controls related to the accountability of management staff are required to improve the quality of implementation of the Whistle Blower Protection Policy, the Human Rights and Anti-Harassment/Discrimination Policy, as well as Human Resource policies concerning dismissal or termination of City of Toronto employees; and

 

b.  conduct an audit to determine whether best-practice project management methodology is being effectively deployed on large capital and engineering projects, including the projects at Toronto Transit Commission.

Background Information (Committee)

(February 11, 2015) Report from the Auditor General - 2015 Audit Work Plan
https://www.toronto.ca/legdocs/mmis/2015/au/bgrd/backgroundfile-76340.pdf
Presentation material submitted by the Auditor General
https://www.toronto.ca/legdocs/mmis/2015/au/bgrd/backgroundfile-77626.pdf

Motions (City Council)

1 - Motion to Amend Item (Additional) moved by Councillor Chin Lee (Carried)

City Council request the Auditor General to consider amending her work plan to conduct an audit to determine whether best-practice project management methodology is being effectively deployed on large capital and engineering projects (including the projects at Toronto Transit Commission). 

Vote (Amend Item (Additional)) Apr-01-2015 2:16 PM

Result: Carried Majority Required - AU1.8 - Lee - motion 1
Total members that voted Yes: 35 Members that voted Yes are Paul Ainslie, Maria Augimeri, Ana Bail„o, Michelle Berardinetti, Jon Burnside, Christin Carmichael Greb, Shelley Carroll, Raymond Cho, Joe Cressy, Vincent Crisanti, Janet Davis, Glenn De Baeremaeker, Justin J. Di Ciano, Frank Di Giorgio, Sarah Doucette, John Filion, Paula Fletcher, Rob Ford, Stephen Holyday, Jim Karygiannis, Mike Layton, Chin Lee, Giorgio Mammoliti, Josh Matlow, Mary-Margaret McMahon, Joe Mihevc, Denzil Minnan-Wong, Ron Moeser, Frances Nunziata (Chair), Cesar Palacio, James Pasternak, Anthony Perruzza, Jaye Robinson, Michael Thompson, Kristyn Wong-Tam
Total members that voted No: 3 Members that voted No are John Campbell, Norman Kelly, Gord Perks
Total members that were Absent: 7 Members that were absent are Josh Colle, Gary Crawford, Mary Fragedakis, Mark Grimes, Pam McConnell, David Shiner, John Tory

2 - Motion to Amend Item (Additional) moved by Councillor Frank Di Giorgio (Carried)

That City Council request the Auditor General to consider amending her 2015 Audit Work Plan to determine whether stronger, internal managerial controls related to the accountability of management staff are required to improve the quality of implementation of the Whistle Blower Protection Policy, the Human Rights and Anti-Harassment/Discrimination Policy, as well as Human Resource policies concerning dismissal or termination of City of Toronto employees.

Vote (Amend Item (Additional)) Apr-01-2015 2:17 PM

Result: Carried Majority Required - AU1.8 - Di Giorgio - motion 2
Total members that voted Yes: 36 Members that voted Yes are Paul Ainslie, Maria Augimeri, Ana Bail„o, Michelle Berardinetti, Jon Burnside, John Campbell, Christin Carmichael Greb, Shelley Carroll, Raymond Cho, Joe Cressy, Vincent Crisanti, Janet Davis, Glenn De Baeremaeker, Justin J. Di Ciano, Frank Di Giorgio, Sarah Doucette, John Filion, Paula Fletcher, Rob Ford, Stephen Holyday, Jim Karygiannis, Mike Layton, Chin Lee, Giorgio Mammoliti, Josh Matlow, Pam McConnell, Mary-Margaret McMahon, Joe Mihevc, Ron Moeser, Frances Nunziata (Chair), Cesar Palacio, James Pasternak, Anthony Perruzza, Jaye Robinson, Michael Thompson, Kristyn Wong-Tam
Total members that voted No: 2 Members that voted No are Norman Kelly, Gord Perks
Total members that were Absent: 7 Members that were absent are Josh Colle, Gary Crawford, Mary Fragedakis, Mark Grimes, Denzil Minnan-Wong, David Shiner, John Tory

Motion to Adopt Item as Amended (Carried)

Vote (Adopt Item as Amended) Apr-01-2015 2:18 PM

Result: Carried Majority Required - AU1.8 - Adopt the item as amended
Total members that voted Yes: 38 Members that voted Yes are Paul Ainslie, Maria Augimeri, Ana Bail„o, Michelle Berardinetti, Jon Burnside, John Campbell, Christin Carmichael Greb, Shelley Carroll, Raymond Cho, Joe Cressy, Vincent Crisanti, Janet Davis, Glenn De Baeremaeker, Justin J. Di Ciano, Frank Di Giorgio, Sarah Doucette, John Filion, Paula Fletcher, Rob Ford, Stephen Holyday, Jim Karygiannis, Norman Kelly, Mike Layton, Chin Lee, Giorgio Mammoliti, Josh Matlow, Pam McConnell, Mary-Margaret McMahon, Joe Mihevc, Ron Moeser, Frances Nunziata (Chair), Cesar Palacio, James Pasternak, Gord Perks, Anthony Perruzza, Jaye Robinson, Michael Thompson, Kristyn Wong-Tam
Total members that voted No: 0 Members that voted No are
Total members that were Absent: 7 Members that were absent are Josh Colle, Gary Crawford, Mary Fragedakis, Mark Grimes, Denzil Minnan-Wong, David Shiner, John Tory

AU1.8 - 2015 Audit Work Plan

Decision Type:
ACTION
Status:
Adopted
Wards:
All

Committee Recommendations

The Audit Committee  recommends that:

 

1.  City Council receive the Auditor General’s 2015 Audit Work Plan, as detailed in the report (February 11, 2015) from the Auditor General.

Decision Advice and Other Information

The Auditor General made one presentation addressing the following Items:

 

- AU1.8, headed "2015 Audit Work Plan"

 

- AU1.9, headed "Auditor General’s Office - 2015 Operating Budget"

 

- AU1.10, headed "Auditor General's Office - 2015-2024 Capital Budget and Plan"

Origin

(February 11, 2015) Report from the Auditor General

Summary

The purpose of this report is to provide City Council with an overview of the work the Auditor General plans to conduct during 2015.  It also contains a synopsis of the work undertaken during the past few years:

 

-           Appendix 1 contains the Auditor General’s 2015 Audit Work Plan

-           Appendix 2 includes a summary of a backlog of audits reports

-           Appendix 3 lists amendments to the 2014 Audit Work Plan projects

-           Appendix 4 includes audits completed during the period 2010 to 2014

 

The 2015 Audit Work Plan provides City Council with an overview of how the resources that have been allocated to the Auditor General’s Office will be used during 2015.

 

The audits that will be undertaken as part of the 2015 Audit Work Plan will provide independent information for City Council to hold City administrators accountable for providing stewardship over public funds and for achieving value for money in City operations.  The information will help City administrators improve City operations, mitigate risks, strengthen management controls, improve accountability and enhance the efficiency and effectiveness of City services.

 

The Work Plan includes audits in progress, new audit projects, annual recurring projects, follow-up audits and the Fraud and Waste Hotline investigative work.  Follow-up audits are conducted to ensure that management has taken appropriate action to implement the recommendations from past audit and investigative reports.  The Auditor General may revise the Work Plan as new information arises.

 

The Auditor General undertakes a risk-based audit approach.  Every five years the Auditor General performs an extensive city-wide risk assessment of the City operations and its major agencies and corporations.  The risk-assessment is a major undertaking that includes a city-wide survey and detailed interviews with senior city officials and City Councillors.  The assessment is used to identify the high risk areas so that audit work can be prioritized.  The city-wide risk assessment also builds knowledge of the audit environment.

 

The Audit Work Plan includes projects identified from preliminary results of the risk-assessment.  The final risk assessment will be reported to the May 22, 2015 Audit Committee meeting.  The results will be used to update the 2015 Audit Work Plan and to prepare the Audit Work Plans for future years.

Background Information

(February 11, 2015) Report from the Auditor General - 2015 Audit Work Plan
https://www.toronto.ca/legdocs/mmis/2015/au/bgrd/backgroundfile-76340.pdf
Presentation material submitted by the Auditor General
https://www.toronto.ca/legdocs/mmis/2015/au/bgrd/backgroundfile-77626.pdf

Motions

1 - Motion to Adopt Item moved by Councillor Frances Nunziata (Carried)
Source: Toronto City Clerk at www.toronto.ca/council