Item - 2026.AU11.4

The Auditor General recommends that:

1. City Council request the City Manager to forward this report to Division Heads and Heads and Boards of the City’s major agencies and corporations and request them to review and consider the relevance of the themes identified in the report for their respective operations and any actions that may need to be taken.

Over the years, the Auditor General has issued a significant number of reports and recommendations to provide independent assessments on the quality of stewardship over public funds and whether value for money is achieved in operating City divisions, and certain City agencies and corporations. 

The Auditor General periodically issues a report to highlight common themes and summarize findings from previous reports. Where similar findings emerge in several reports, they likely represent systemic issues found across multiple divisions, agencies and corporations requiring ongoing management attention.

This report covers common themes and issues from Auditor General audit and subject matter reports published from 2020 to 2025. It highlights three common themes that, if addressed organization-wide, will help the City improve its effectiveness and efficiency in achieving its objectives. Two of these themes (B and C below) were identified in our 2020 report and are worth reiterating, as they continue to be identified in more recent Auditor General reports. The three common themes are:

A. Demonstrating Accountability for Achieving Program Objectives Consistently and Cost Effectively

B. Strengthening Contractor Oversight and Accountability through Effective Procurement and Contract Management

C. Modernizing Processes, Leveraging Data, and Enhancing Information Technology Governance and Collaboration to Deliver Efficient and Effective Service
 

This report, together with previous Auditor General findings and recommendations, should be taken as an opportunity to learn from past reports on various divisions, agencies, and corporations.

There is no financial impact resulting from the adoption of the recommendations in this report.