![]() |
Agenda |
Regular |
Audit Committee |
Meeting No. | 14 | Contact | Rosemary MacKenzie, Council Administrator | |
Meeting Date |
Friday, December 4, 2009 |
Phone | 416-392-8021 | |
Start Time |
9:30 AM |
rmacken@toronto.ca | ||
Location |
Committee Room 1, City Hall
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Chair | Councillor Doug Holyday |
Members of Council and Staff: Please keep this agenda and the accompanying material until the City Council meeting dealing with these matters has ended. The City Clerk’s Office will not provide additional copies.
Special Assistance for Members of the Public: City staff can arrange for special assistance with some advance notice. If you need special assistance, please call (416-392-8021), TTY 416-338-0889 or e-mail rmacken@toronto.ca.
Closed Meeting Requirements: If the Audit Committee wants to meet in closed session (privately), a Member of the Committee must make a motion to do so and give the reason why the Committee has to meet privately. (City of Toronto Act, 2006)
Notice to people writing or making presentations to the Audit Committee: The City of Toronto Act, 2006 and the City of Toronto Municipal Code authorize the City of Toronto to collect any personal information in your communication or presentation to City Council or its committees.
The City collects this information to enable it to make informed decisions on the relevant issue(s). If you are submitting letters, faxes, e-mails, presentations or other communications to the City, you should be aware that your name and the fact that you communicated with the City will become part of the public record and will appear on the City’s website. The City will also make your communication and any personal information in it – such as your postal address, telephone number or e-mail address – available to the public, unless you expressly request the City to remove it.
The City videotapes committee and community council meetings. If you make a presentation to a committee or community council, the City will be videotaping you and City staff may make the video tapes available to the public.
If you want to learn more about why and how the City collects your information, write to the City Clerk's Office, City Hall, 100 Queen Street West, Toronto ON M5H 2N2 or by calling 416-392-8021.
Declarations of Interest under the Municipal Conflict of Interest Act.
Confirmation of Minutes – September 24, 2009, Meeting 12 – September 24, 2009, Meeting 13 – October 20, 2009, Meeting 11
Communications/Reports |
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(Deferred from October 20, 2009 - 2009.AU11.15) |
AU14.1 | Information |
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Ward: All |
Administration of Major Deposits and Credit Balances related to Property Tax and Water Billings |
Origin |
(June 8, 2009) Report from the Acting Treasurer |
Summary |
This report outlines the processes that City programs follow in administering and, where applicable, refunding deposits held by the City.
Additionally, information is provided with respect to the feasibility of publicly posting outstanding credit balances collected from taxpayers on the City’s website, and the steps that staff are taking with respect to moving forward on this initiative. |
Background Information |
Report (June 8, 2009) from the Acting Treasurer - Administration of Major Deposits and Credit Balances (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-25363.pdf) Appendix A - Age Analysis of Deposits (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-25364.pdf) Appendix B - Performance Deposits (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-25365.pdf) |
AU14.2 | Information |
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Disclosure of 2008 Other Audit Related Fees |
Origin |
(November 20, 2009) Report from Mark Barrett, Partner, and Kathi Lavoie, Senior Manager, Ernst & Young, Chartered Accountants |
Summary |
We report annual audit fees and other audit related fees in our Audit Results reports provided to the City Audit Committee and the Boards of the City's agencies, boards, commissions and corporations. Due to the timing of submission of our reports, other audit related fees may have been in the process of being determined at the time our Audit Results reports were finalized and submitted.
"Other audit related fees" disclosed as in process in our Audit Results reports that were subsequently agreed to with the City and its agencies, boards, commissions and corporations, are provided. |
Background Information |
Report (November 20, 2009) from Ernst & Young, Chartered Accountants (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-25386.pdf) |
AU14.3 | Information |
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City of Toronto Audit Planning - Year Ended December 31, 2009 |
Origin |
(November 20, 2009) Report from Mark Barrett, Partner, and Kathi Lavoie, Senior Manager, Ernst & Young, Chartered Accountants |
Summary |
Our audit is designed to express an opinion on the 2009 consolidated financial statements. We are currently in the planning phase of our audit. We will consider the City's current and emerging business risks, assess those risks that could materially affect the financial statements and align our procedures accordingly. The plan will be responsive to your needs and will maximize audit effectiveness so we can deliver the high quality audit you expect. |
Background Information |
City of Toronto Audit Planning - Year Ended December 31, 2009 (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-25366.pdf) |
AU14.4 | ACTION |
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Ward: All |
City Purchasing Card (PCard) Program – Improving Controls Before Expanding the Program |
Origin |
(October 27, 2009) Report from the Auditor General |
Recommendations |
The Auditor General recommends that:
1. The Treasurer, in conjunction with Heads of Divisions participating in the PCard program, develop and implement clear and effective procedures to:
a. Reduce the number of monthly transactions with outstanding documents or approvals
b. Follow up on transactions with outstanding documents or approvals in a consistent manner
c. Recover the City’s GST rebates from PCard purchases
d. Ensure cancellation of individual PCards according to policy.
2. The Treasurer validate employment status of all current cardholders. Further, in consultation with Heads of Divisions participating in the PCard program, the Treasurer develop and implement clear and effective procedures to address the timely cancellation of PCards upon employment termination or extended leave.
3. The Treasurer, in conjunction with Heads of Divisions participating in the PCard program, develop and implement effective review, monitoring, and follow-up procedures, at the divisional and Corporate levels, to ensure compliance with PCard policies and procedures.
4. Heads of Divisions participating in the PCard program ensure that a divisional approval list outlining cardholders and their respective approval supervisors is developed and routinely reviewed for appropriateness.
5. The Treasurer, in consultation with Heads of Divisions participating in the PCard Program, ensure adequate controls are incorporated into the PCard approval process to detect inappropriate authorization and minimize the risk of unauthorized alterations to purchase logs.
6. The Treasurer, in consultation with Heads of Divisions participating in the PCard Program, ensure that cardholder reconciliation of purchase logs with PCard system records is consistently implemented.
7. The Treasurer, in consultation with Heads of Divisions participating in the PCard program, develop procedures whereby management staff have regular access to information on the total number and types of PCard purchases made for their office/unit.
8. The Treasurer ensure that PCard documents, including purchase logs and receipts, are stored in a secure manner to prevent unauthorized access.
9. The Treasurer undertake the necessary steps to improve effectiveness of PCard training. Such steps should include, but not be limited to:
a. Ensuring the training includes a review of the importance of individual roles and responsibilities in the control framework
b. Providing refresher training where needed.
10. The Treasurer undertake the necessary steps to improve efficiency of the PCard process, including steps to explore the feasibility of using the PCard system to generate purchase logs for cardholders, and re-assess what information is necessary for cardholders to provide in the purchase logs.
11. The City Manager ensure that the Expense Claim Policy for Staff of the City of Toronto (March 10, 1998) is reviewed, updated, and made accessible to staff.
12. The Treasurer develop and implement measures to improve compliance with Corporate policies and procedures pertaining to business expenses.
13. The Treasurer develop standards or guidelines for providing food and/or beverages at staff meetings and functions.
14. The Treasurer undertake the necessary steps to improve cardholder compliance with Corporate purchasing policies and procedures. Such steps should include, but not be limited to:
a. ensuring cardholders receive adequate training in purchasing policies and procedures
b. monitoring PCard purchases to identify non- compliance with purchasing policies.
15. The Treasurer ensure that PCard purchases are regularly monitored and analyzed to identify opportunities for blanket contract.
16. The City Manager review the current sundry expense policy and consider integrating the requirement to reduce the sundry expense claim when meals are provided at conferences or business meetings, or when meals are paid for by the City.
17. The Treasurer, in conjunction with Heads of Divisions participating in the PCard program, develop and implement procedures to reduce the number of inactive or low usage cards, and cancel inactive cards where necessary.
18. The Treasurer develop and implement strategies to promote and expand the use of PCards by City divisions. Such strategies should include, but not be limited to:
a. analyzing divisional purchasing patterns to identify potential areas for expansion
b. developing and implementing measures to increase the use of PCards by divisions
c. setting performance goals for the City based on the number of participating divisions and yearly PCard purchase volume.
19. The Treasurer ensure adequate contract review and management practices for the PCard program including:
a. a thorough review of the contractual terms and rebate rates and volume tiers
b. retaining a copy of the final contract.
20. The Treasurer, in conjunction with Heads of Divisions participating in the PCard program, develop a long term strategy for continuous improvement of the PCard program including:
a. establishment of a City-wide User Group
b. regular reviews and updates of policies and procedures. |
Summary |
The City of Toronto began phasing in its Purchasing Card (PCard) program in 2005 to provide a more efficient and cost-effective means of procuring small dollar goods and services. Since its inception the yearly PCard purchase dollars have been steadily increasing from $2 million in 2006 to an estimated $8.5 million in 2009.
The primary goal of this review was to assess the adequacy of internal controls in the PCard program. Our review identified a number of gaps in its control framework, opportunities to improve efficiency, as well as the need for increasing compliance with PCard and related City policies.
A total of 20 recommendations are provided in the report. A management response to each of the recommendations is attached to this report. |
Financial Impact |
The implementation of recommendations in this report will improve financial controls over PCard purchases, reduce administrative costs, as well as maximize tax and volume rebates. The extent of any resources required or potential cost savings resulting from implementing the recommendations in this report is not determinable at this time. |
Background Information |
Report (October 27, 2009) from the Auditor General, City Purchasing Card (PCard) Program - Improving Controls Before Expanding the Program (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-25346.pdf) Appendix 1 (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-25347.pdf) Appendix 2 - Management's Response (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-25348.pdf) |
AU14.5 | ACTION |
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Ward: All |
Effectively Managing the Recruitment of Non-Union Employees in the Toronto Public Service |
Origin |
(June 19, 2009) Report from the Auditor General |
Recommendations |
The Auditor General recommends that:
1. The City Manager be required to fully address the recommendations relating to hiring contained in the Bellamy Report. The Executive Director of Human Resources also be required to ensure that the quality control of hiring files include a monitoring process to address the Bellamy recommendations.
2. The Executive Director of Human Resources take steps to implement the action plans related to employment equity contained in the Toronto Public Service People Plan 2008 - 2011. The action plans to provide specific deliverables as well as a time frame for such deliverables. Regular progress reports be provided to City Council. In developing its specific plans, the Executive Director of Human Resources consult with the Toronto Police Services as well as other appropriate employers in order to ensure that its action plans represent best practices.
3. The Executive Director of Human Resources ensure the City’s external recruitment strategy includes outreach to diverse community groups. Evidence of such activities be documented in the files.
4. The City Manager in consultation with the City unions give priority to the development of a workplace survey for union staff. Such a survey be consistent with the non-union workforce survey. The results of the survey be reported to City Council and be used as a basis for addressing the City’s employment equity hiring goals.
5. The Executive Director of Human Resources in consultation with the City Solicitor evaluate the feasibility, benefits and risks of adopting a City-wide Corporate hiring policy.
6. The Executive Director of Human Resources direct all staff to complete the appropriate screening documentation for all employee applicants. All such documentation be retained in hiring files.
7. The Executive Director of Human Resources direct all staff involved in the hiring process that documentation relating to conflict of interest declarations be completed and retained.
8. The Executive Director of Human Resources direct all staff involved in the hiring process to ensure that there is an adequate level of documentation in all hiring files to support hiring decisions. Such documentation is critical in any potential hiring dispute.
9. The Executive Director of Human Resources direct all staff involved in the hiring process to follow and comply with City policies on employment references.
10. The Executive Director of Human Resources direct all staff to ensure that a fully executed copy of the current employment agreement is obtained and retained in the employee’s Corporate human resources file.
11. The Executive Director of Human Resources develop Corporate standards which requires the written evaluation of newly hired non-union City employees during the six-month probationary period.
12. The Executive Director of Human Resources develop a hiring benchmark to measure the time required to complete the hiring process for non-union employees and monitor the performance of each hiring unit against the established benchmark. The Division evaluate the current hiring process to determine where “bottlenecks” in the process occur. Steps be taken to address these areas.
13. The Executive Director of Human Resources review the current extent and timing of quality reviews of hiring files. Consideration be given to conducting a certain number of such reviews on current open hiring files.
14. The Executive Director of Human Resources ensure all current and new divisional hiring supervisors and managers attend the “Basics of Staffing” training course.
15. The Executive Director of Human Resources review acting assignments to ensure such assignments comply with Corporate policy. The Executive Director of Human Resources review the documentation requirements for acting assignments of non-union employees to ensure Corporate records include written documentation detailing the terms and conditions of acting assignments.
16. The City Manager forward this report to the City’s Agencies, Boards and Commissions. Further, the City Manager request that relevant recommendations contained in this report be implemented. |
Summary |
The objectives of this audit were to determine the effectiveness of internal controls over the hiring of non-union employees and to review compliance with relevant legislative requirements.
This review identified a number of areas where there is opportunity for improvement. For the most part, existing policies and procedures are adequate and in compliance with legislative requirements. However, in a number of cases they are not being followed. In circumstances where policies and procedures are not being followed, the risk exists that the City's recruitment objectives may not be achieved.
The implementation of the recommendations in this report will assist the Division in ensuring that the recruitment for non-union employees is transparent, fair and in compliance with legislation, policies and procedures.
Since the City's agencies, boards and commissions conduct their own hiring process, the recommendations contained in this report likely have relevance to each one of those organizations. It is suggested that this report be forwarded to the agencies, boards and commissions in order to determine the applicability of the recommendations.
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Financial Impact |
The extent of any resources required or potential cost savings resulting from implementing the recommendations in this report cannot be determined at this time. It is our view that the recommendations can be implemented with minimal or no additional cost.
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Background Information |
Report (June 19, 2009) from the Auditor General, Effectively Managing the Recruitment of Non-Union Employees in the Toronto Public Service (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-25343.pdf) Appendix 1 (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-25344.pdf) Appendix 2 - Management's Response (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-25345.pdf) |
AU14.6 | ACTION |
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Ward: All |
Review of Information Technology Training |
Origin |
(November 5, 2009) Report from the Auditor General |
Recommendations |
The Auditor General recommends that:
1. The Chief Information Officer in consultation with the Executive Director, Human Resources Division take steps in accordance with the “People Plan” to identify common computer skills which apply to “jobs across all divisions” to assist in the development of a training program for new and current employees.
2. The City Manager ensure divisional learning plans are prepared as required by the City “People Plan” and submitted to the Information and Technology Division.
3. The City Manager review the evaluation process relating to the effectiveness of Information and Technology training particularly in regards to the impact of enterprise-wide information and technology training for on-the-job performance as well as its impact on the City as a whole.
4. The Chief Information Officer develop performance indicators to measure the efficiency and effectiveness of the Information and Technology Training and Education Unit and training courses provided by the Unit.
5. The Executive Director, Human Resources Division ensure enterprise wide courses resulting in corporate wide benefit have priority when the on-line self service system is implemented.
6. The Chief Information Officer implement a charge-back policy for training courses similar to the Human Resources Division policy. The policy should charge divisions for registered employees that fail to attend courses without prior notification.
7. The Chief Information Officer in consultation with the Executive Director, Human Resources Division investigate the long term use of the SAP Human Resources Information System as the repository for employee training records. |
Summary |
The objective of this audit was to review training activities provided by the Information and Technology Division to identify opportunities for improving the management, administration and effectiveness of training services provided by the Division. Specifically the review was to determine if information technology training provided is relevant and delivered in a cost effective manner.
The review identified the need to address a number of areas to strengthen the overall effectiveness and efficiency of information technology training and education provided to City employees. Areas identified include the following:
Although recommendations in this report focus on improving efficiency and effectiveness over information technology training and education at the City, the recommendations may be relevant to the City's agencies, boards, commissions and corporations and should be reviewed, evaluated and implemented as deemed appropriate. |
Financial Impact |
There are no financial implications. |
Background Information |
Report (November 5, 2009) from the Auditor General, Review of Information Technology Training (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-25349.pdf) Appendix 1 (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-25350.pdf) Appendix 2 - Management's Response (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-25351.pdf) |
AU14.7 | ACTION |
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Ward: All |
Payment of Utility Charges |
Origin |
(November 12, 2009) Report from the Auditor General |
Recommendations |
The Auditor General recommends that:
1. The Deputy City Manager and Chief Financial Officer consider assigning responsibility for hydro and natural gas accounts management to the Energy and Waste Management Office. At the same time the reallocation of resources should be evaluated.
2. The Deputy City Manager and Chief Financial Officer develop a control framework to ensure the cost effective administration of hydro and natural gas invoice payments. Such framework should include, but not be limited to the following:
a. clear definition of the roles and responsibilities of the Accounts Payable Unit, the Energy and Waste Management Office and City divisional managers. The roles and responsibilities to include areas such as processing hydro and natural gas invoices, including following up on billing exceptions, dispute resolution and reporting protocols, as required
b. the establishment of protocols for effecting and reporting on energy metering changes, including new meter account set ups, de-activations, replacements, relocations and record keeping requirements
c. procedures for ensuring ongoing verification of hydro charges relating to street lighting by a staff person familiar with the operations
d. requirements for the Energy and Waste Management Office to communicate energy consumption fluctuations for divisional follow-up as required.
3. The Deputy City Manager and Chief Financial Officer review and make appropriate revisions to Accounting Services’ Cost Centre Billing Procedure to include the revised utility payment control framework.
4. The Executive Director of Facilities and Real Estate Division take appropriate steps to ensure the Energy and Waste Management Office maintains a complete and accurate database on all hydro and natural gas meters billable to City divisions. The database be updated as required.
5. The City Manager assign one City unit responsibility for developing and implementing a process for updating and verifying street lighting related hydro costs.
6. The Executive Director of Facilities and Real Estate Division take necessary steps to complete, on a sample basis, ongoing recalculations of major hydro and natural gas bills for accuracy and consider using the specific software currently used by the TTC.
7. The Executive Director of Facilities and Real Estate Division to ensure that identified energy billing anomalies are promptly analyzed and satisfactorily resolved with the provider on a timely basis. Further, a system be developed to track outstanding refund requests.
8. The Executive Director of the Facilities and Real Estate Division take appropriate steps to expedite enrolment in the consolidated billing services plan all hydro invoices, and request from Toronto Hydro data in a format that facilitates input to the Energy and Waste Management Office’s energy meter database.
9. The Executive Director of the Facilities and Real Estate Division take appropriate steps to minimize duplication of energy consumption review efforts performed by City staff on behalf of City agencies such as the TTC and the Toronto Community Housing Corporation.
10. The Deputy City Manager and Chief Financial Officer assign responsibility for the management of cable television services. The specific responsibilities include:
a. the renegotiation of a corporate cable television service discount plan for all users
b. the maintenance of an inventory of cable television plans
c. rationalization of such cable television plans commensurate with requirements.
11. The City Manager forward this report to the City’s major agencies, boards and commissions in order to ensure that the issues raised in this report are addressed by them where appropriate. |
Summary |
The objective of this review was to assess the extent to which the City’s current payment control framework ensures that the City only pays for actual utility services received and at rates supported by formal contract terms and conditions as applicable.
Our review identified that current control processes, for the most part, ensure that the City only pays for hydro and natural gas usage at City facilities, but certain control gaps and overpayment risks exist. Opportunities for cost savings exist in the management of cable television services. Addressing the recommendations in this report will strengthen the current payment control framework for utility and cable television service charges.
A management response to each of the 11 recommendations is attached to this report. |
Financial Impact |
The implementation of recommendations in this report will strengthen the City’s control over invoice verification and management of utility and cable television charges. Potential cost savings resulting from implementing the recommendations in this report include recurring annual savings in excess of $150,000 from cable television service costs. The recommendations will result in some minor reduction in staff time to perform certain functions however this will likely be offset by additional staff time required to fully implement all recommendations. |
Background Information |
Report (November 12, 2009) from the Auditor General, Payment of Utility Charges (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-25352.pdf) Appendix 1 (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-25353.pdf) Appendix 2 - Management's Response (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-25354.pdf) |
AU14.8 | ACTION |
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Ward: All |
Auditor General’s Office - 2010 Budget |
Origin |
(November 9, 2009) Report from the Auditor General |
Recommendations |
The Auditor General recommends that:
1. The Audit Committee approve the attached 2010 budget for the Auditor General’s Office and forward it to the Budget Committee.
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Summary |
This report provides information relating to the 2010 budget for the Auditor General’s Office and a recommended budget for approval by the Audit Committee.
The Auditor General’s 2010 budget request is for $4,509,236 which is $127,753, (2.9 per cent) greater than the Office’s 2009 Council approved budget. |
Financial Impact | ||||||||
The 2010 budget request for the Auditor General’s Office is $4,509,236 which is $127,753 in excess of the 2009 final budget of $4,381,482. The proposed budget contains audit fees in the amount of $483,755 relating to the external financial audit. This amount is the same as the 2009 external audit fees. The Auditor General has no control over the external audit fees paid to the external audit firm as the amount is pre-determined based on a Council approved contract. This amount is subject to an adjustment pursuant to the current request for proposal in process for a new five year term contract starting January 1, 2010.
An analysis of the budget request is as follows:
The majority of the Auditor General’s 2010 budget request consists of salaries and benefits. A new part-time administrative support position is part of this year’s budget request to assist in addressing the additional administrative workload in the Auditor General’s Office resulting from management of the City’s Hotline Program. If the amount of $483,755 for external audit fees is excluded from the budget of the Auditor General’s Office, the percentage of the salaries and benefits to the total budget is just over 97 per cent.
The Auditor General’s Office is currently fully staffed. In order to achieve a five per cent operating budget reduction, an amount of $262,662 would have to be decreased, reducing the 2010 budget to $4,246,574. The impact on the 2010 budget would be the elimination of the proposed part-time administrative staff and 2 staff positions. |
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Background Information |
Report (November 9, 2009) from the Auditor General, Auditor General's Office - 2010 Budget (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-25361.pdf) Appendix 1 (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-25362.pdf) |
AU14.9 | ACTION |
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Ward: All |
2010 Audit Work Plan |
Origin |
(November 10, 2009) Report from the Auditor General |
Recommendations |
The Auditor General recommends that:
1. City Council receive for information, the Auditor General’s 2010 Audit Work Plan. |
Summary |
The purpose of this report is to provide City Council with details of the Auditor General’s 2010 Audit Work Plan. The 2010 Audit Work Plan is attached as Appendix 1 and Appendix 2 to this report. Appendix 3 includes, for the information of Council, audit projects completed. Appendix 4 includes a summary of future potential audits.
The 2010 Audit Work Plan is a combination of audits in progress, new audits, annual recurring projects and investigative work carried out as a result of complaints received through the Fraud and Waste Hotline. Our 2010 Audit Work Plan also includes a formal follow-up process to ensure recommendations contained in previously issued audit reports have been implemented. |
Financial Impact |
The recommendation in this report has no financial impact beyond the amount provided in the Auditor General’s 2010 budget request. |
Background Information |
Report (November 10, 2009) from the Auditor General, 2010 Audit Work Plan (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-25360.pdf) |
AU14.10 | Information |
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Ward: All |
Update on the Implementation of Auditor General's 2008 Recommendations on Access, Equity and Human Rights |
Origin |
(October 5, 2009) Letter from the Executive Committee |
Summary |
The Executive Committee on October 5, 2009 considered a report (September 21, 2009) from the City Manager, entitled "Status Report – Update on the Implementation of Auditor General’s 2008 Recommendations on Access, Equity and Human Rights".
The Executive Committee referred the update on the implementation of the recommendations made by the Auditor General (Appendix A), to the Audit Committee. |
Background Information |
Letter (October 5, 2009) from the Executive Committee (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-25387.pdf) Report (September 21, 2009) to the Executive Committee, from the City Manager, Update on the Implementation of Auditor General's 2008 Recommendations on Access, Equity and Human Rights (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-25388.pdf) |
AU14.11 | ACTION |
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Scadding Court Community Centre – 2008 Audited Financial Statements |
Origin |
(October 6, 2009) Report from the Auditor General |
Recommendations |
The Auditor General recommends that:
1. City Council receive for information, the 2008 audited financial statements of Scadding Court Community Centre. |
Summary |
The purpose of this report is to provide the Audit Committee and City Council with the 2008 audited financial statements of Scadding Court Community Centre. The audited financial statements for all other Community Centres were previously submitted to Audit Committee. Grant Thornton, the financial auditor, indicates that a management letter has not been issued as there are no material control deficiencies to report. |
Financial Impact |
The recommendation in this report has no financial impact. |
Background Information |
Report (October 6, 2009) from the Auditor General, Scadding Court Community Centre - 2008 Audited Financial Statements (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-25355.pdf) Appendix 1 - Scadding Court CC - 2008 Financial Statements (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-25356.pdf) |
AU14.12 | ACTION |
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Leaside Memorial Community Gardens Arena - 2008 Audited Financial Statements |
Origin |
(October 6, 2009) Report from the Auditor General |
Recommendations |
The Auditor General recommends that:
1. City Council receive for information, the 2008 audited financial statements of Leaside Memorial Community Gardens Arena.
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Summary |
The purpose of this report is to provide the Audit Committee and City Council with the 2008 audited financial statements of Leaside Memorial Community Gardens Arena. The audited financial statements for all other Arenas were previously submitted to Audit Committee. Grant Thornton, the financial auditor, indicates that a management letter has not been issued as there are no material control deficiencies to report. |
Financial Impact |
The recommendation in this report has no financial impact. |
Background Information |
Report (October 6, 2009) from the Auditor General, Leaside Memorial Community Gardens Arena - 2008 Audited Financial Statements (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-25358.pdf) Appendix 1 - Leaside Memorial - 2008 Financial Statements (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-25359.pdf) |