Item - 2026.AU13.6

The Auditor General recommends that:

1. City Council direct that the confidential information contained in Confidential Attachment 1 remain confidential in its entirety, as it contains information that involves the security of property of the City of Toronto or its agencies and corporations.

The Auditor General follows up on her reports to review management actions taken to implement the recommendations adopted by City Council and to ensure that intended benefits are being achieved.

During this follow-up cycle, management reported 186 recommendations as fully implemented or no longer applicable. We selected 164 recommendations (96 for City divisions and 68 for various agencies and corporations) to review in this follow-up cycle. These included 117 high priority recommendations.

The assessments for the 96 City division recommendations concluded that 61 are fully implemented, 1 is no longer applicable, and 34 are not fully implemented.

The follow-up results for Toronto Parking Authority and Toronto Police Service were reported to their respective Boards in May 2026. The results of the follow-up for Toronto Transit Commission were reported to their Board on June 3, 2026.

Since 1999, the Auditor General has made 3,755 recommendations and has verified and closed 88 per cent of these recommendations.

The detailed results from this follow-up review are discussed in Attachment 1.

Please refer to the Sections "2026 Follow-up Cycle Results (Table 1)" and “Noteworthy Results” in Attachment 1 for details about savings identified during the current follow-up review.

The Auditor General reports on the financial and non-financial impacts realized by implementing the Auditor General's recommendations through her Annual Report to the Audit Committee and City Council. The Auditor General’s 2025 Annual Report is available at:

Auditor General's 2025 Annual Report Demonstrating the Value of the Auditor General's Office.

Any new savings identified during this follow-up cycle that were not included in the Auditor General's 2025 Annual Report, as well as any further savings that are realized, will be reflected in the Auditor General’s 2026 Annual Report.

The Board of Directors, Toronto Parking Authority, recommends that:

1. City Council receive the report (May 15, 2026) from the Auditor General to City Council for information.

At its meeting on May 29, 2026, the Board of Directors of the Toronto Parking Authority considered Item PA19.2 and made recommendations to City Council.

Summary from the report (May 15, 2026) from the President, Toronto Parking Authority:

The Auditor General follows up on the implementation status of outstanding recommendations made through her audit and investigation reports. The purpose is to verify that Auditor General recommendations are fully implemented and that intended benefits are achieved.

In this follow-up cycle, we reviewed the status of seven recommendations reported by management as fully implemented from the following three reports:

-  Toronto Parking Authority Phase 2: Audit of the Revenue Operations of Off-Street Controlled Facilities, 2016

-  Auditor General's Observations of a Land Acquisition at Finch Avenue West and Arrow Road by the Toronto Parking Authority - Part 2, 2017

-  Results of Agreed-Upon Procedures to Assess Controls over Pay and Display Credit Card Revenues, 2021

Of the seven recommendations we reviewed, we determined that four recommendations are fully implemented, two recommendations are no longer applicable, and one recommendation is not fully implemented.

The detailed results from this follow-up review are discussed in Attachment 1.

This report also includes identification of cost savings from the Toronto Parking Authority implementing Recommendation number 5 from our report: Improvement Needed in Managing the City's Wireless Telecommunications Contracts, 2018.

The results of this follow-up review will be included in our consolidated report on the status of outstanding recommendations to be presented at the City's Audit Committee meeting on July 10, 2026.

The Toronto Police Service Board recommends that:

1. City Council to receive the report (April 30, 2026) from the Auditor General for information.

Please find attached the following extracts from the draft Minutes of the Public meeting of the Toronto Police Service Board held on May 14, 2026:

- P2026-0514-2.0. Toronto Police Service - 2026 Follow-up - Status of Previous Auditor General’s Recommendations

The Board further agreed that copies of these Minutes (including the reports from the Auditor General) be forwarded to you for information, also to forward to the City's Audit Committee.

At its meeting on Wednesday, June 3, 2026, the Toronto Transit Commission Board considered the attached report titled, “Toronto Transit Commission - 2026 Follow-up - Status of Previous Auditor General’s Recommendations”.

The Toronto Transit Commission Board:

1. Forwarded this report to City Council for information through the City’s Audit Committee.

2. Directed that the confidential information contained in Confidential Attachment 1 remain confidential in its entirety, as it involves the security of property belonging to the Toronto Transit Commission.

The Auditor General’s report is submitted to the Audit Committee for consideration.