Item - 2019.AU1.7

The Audit Committee recommends that:

1. City Council receive the Auditor General’s 2019 Work Plan, attached to the report (February 6, 2019) from the Auditor General.

The Audit Committee considered the following Items together:

- AU1.6, headed "Auditor General's Office 2019 Operating Budget"

- AU1.7, headed "Auditor General's Office 2019 Work Plan".

The following City staff gave a presentation to the Audit Committee on these Items:

- Beverly Romeo-Beehler, Auditor General

- Ina Chan, Assistant Auditor General.

The Auditor General's audits and investigations provide independent information for City Council to hold City administrators accountable for providing stewardship over public funds. The Auditor General's work helps to identify and mitigate risks the City faces, improve accountability, strengthen management controls, and enhance the efficiency and effectiveness of City operations.

The purpose of this report is to provide City Council with an overview of the work the Auditor General plans to conduct in 2019.

Audit projects included in the annual Work Plan are identified through a risk assessment process conducted periodically by the Office, a review of emerging issues and an analysis of trends in allegations made to the Fraud and Waste Hotline. The Auditor General also considers the views and experience of City Councillors and City management.

The Auditor General anticipates that the need for highly complex and in-depth forensic investigations will continue. This will require a significant commitment of resources, given the increasing complexity of complaints received by the Fraud and Waste Hotline.

The Auditor General may amend the annual Work Plan if new priorities arise. In accordance with Chapter 3 of the Toronto Municipal Code, City Council may add to the annual audit plan by a two-thirds vote of all Council members.