Item - 2026.PA19.2

The Auditor General recommends that:  

1. The Board forward this report to City Council for information through the City’s Audit Committee.

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recommendations we reviewed, we determined that four recommendations are fully implemented, two recommendations are no longer applicable, and one recommendation is not fully implemented.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 (TPA) implementing Recommendation #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.

Please refer to the section “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 the City realized by implementing the Auditor General's recommendations through her annual reports. 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 will be reflected in the Auditor General's 2026 annual report.