Item - 2019.AU1.10

The Audit Committee recommends that:

1. City Council receive the report (February 6, 2019) from the Auditor General for information.

The Audit Committee requested the Auditor General to report to the Audit Committee for its meeting on May 3, 2019, the outstanding Audit Recommendations which are of greatest concern.

This report provides information regarding the implementation status of publicly reported recommendations made by the Forensic Unit of the Auditor General’s Office. These recommendations were made in the context of the annual reports on the Fraud and Waste Hotline and other special reviews conducted.

Confidential recommendations may also be made to management as a result of investigations. The implementation status of confidential recommendations is communicated directly to the City Manager.

Following up on outstanding recommendations from previous reports is important and ensures that management has taken appropriate action to implement recommendations.

From January 1, 2007 to December 31, 2016, a total of 30 recommendations made by the Forensic Unit were reported publicly. Twenty-nine of the recommendations were implemented before 2017.

One recommendation remains outstanding and was included in the 2018 follow-up review. Management reported that this recommendation was not fully implemented and therefore we did not conduct any work on this recommendation.

Continued efforts to implement outstanding recommendations will provide additional benefits to the City through cost savings, additional revenue, control improvements and enhanced service delivery.