STAFF REPORT. November 29, Audit Committee Audit Workplan Status Report. Purpose:

Transcription

1 STAFF REPORT November 29, 1999 To: From: Subject: Audit Committee City Auditor 1999 Audit Workplan Status Report Purpose: To provide an update on the status of projects included in the 1999 Audit Workplan. Recommendations: It is recommended that this report be received for information. Background: At its meeting of November 3, 1998, the Audit Committee approved the Audit Services workplan for the period October 1, 1998 to April 30, 1999 and requested the City Auditor to report back to the Audit Committee with his workplan for the balance of 1999 at the first meeting of the Audit Committee in As requested, the City Auditor reported to the Audit Committee at its meeting of March 1, 1999, Audit Services workplan for the period March 1, 1999 to December 31, Comments: Appendix I to this report is a summary of the status of the various projects included in Audit Services approved 1999 workplan. Consistent with the previous reporting to the Audit Committee, this status report includes projects in progress from October 1, 1998 to December 31, The following table summarizes the status of the 58 projects listed in Appendix I: Completed, ongoing and in progress 57% Carried forward to the year % Cancelled 3% Total 100%

2 - 2 - Ongoing projects are those which are longer term in nature and require the passage of time or completion of certain tasks by City staff before they may be completed by Audit Services. The cancelled projects represent one project discontinued by the City and one project which is no longer relevant. In addition to the projects listed in the workplan, during 1999 Audit Services completed a significant number of reviews that emanated directly from Council and/or Committee. There were also a number of projects which were requested by senior City staff and in addition, the City Auditor initiated his own review on a number of projects based on issues of concern. Examples of these projects are included on Appendix II. Although the 1999 workplan anticipated a certain level of such work, the actual volume and magnitude of requests exceeded expectations making it impossible to complete the original workplan with the resources available. In assessing the department s performance against its workplan for 1999, there are three main factors that contributed to the inability to complete a number of planned projects: 1. The volume of requests from Council; 2. Audit Services assistance to the Finance Department in performing the accounting for the City s Business Improvement Areas; and 3. The amount of Audit staff time required to complete the Review of the Investigation of Sexual Assaults by the Toronto Police Service (the Jane Doe report). Of these three factors only the first one is of ongoing significance and its impact will be carefully considered in the finalization of the 2000 workplan. This work plan will be forwarded to the next Audit Committee meeting. For the second factor, Audit Services and Finance have agreed that accounting services for BIAs will not be provided by Audit Services in the future. Finally, the third factor listed above is no longer relevant as that particular project has been completed and the report issued. Conclusions: The year 1999 was the first full year that Audit Services operated under its revised mandate for the City of Toronto. The level of demand for the expertise of the department during 1999 will form the basis for estimating demands in 2000 and beyond. With the experience of the past year in hand, we are confident that the 2000 workplan, once approved by Audit Committee, will be a more realistic representation of the projects the department can complete in the coming year. Contact: Jerry Shaubel, Director of Audits, , JShaubel@city.toronto.on.ca

3 - 3 - Jeffrey Griffiths City Auditor dl List of Attachments: Appendix I, Status Report 1999 Audit Workplan Appendix II, Additional Reports Requested by Committee/Council/Staff

4 - 4 - Status Report 1999 Audit Workplan APPENDIX I Project Department Status 1 Review of the Investigation of Sexual Assault Police Complete 2 Chemical Pricing Works & Emergency Svcs Complete 3 Metropolis Review (Information Systems) Police Complete 4 Review of Police Towing Contract Police Complete 5 Payroll Processing Controls Finance Complete 6 Investments Review Finance Complete 7 Cash Management Review Finance Complete 8 Parking Tags Revenue/Administration Finance Complete 9 Compliance with Expenditure Policies Finance Complete 10 Consolidation of Financial Information Finance Complete 11 Compliance Audit - Election Expenses Reporting Corporate Services Complete 12 Financial Information System (FIS) Finance Ongoing 13 Property Tax Review Finance In progress 14 External Audit Assistance Audits Finance Complete 15 Financial Audits of BIAs (37) Finance Complete 16 Financial Audits of Community Centres/Arenas(17) Finance Complete 17 Children's Services Project Community Services Complete 18 HFA / Health Subsidy Community Services Complete 19 York University Track and Field Economic Development Complete 20 Year 2000 Review (Y2K) Corporate Services Ongoing 21 Client Identification and Benefits System (CIBS) Community Services Cancelled 22 Sheppard Subway Works & Emergency Svcs In progress 23 Parking Enforcement Works & Emergency Svcs Complete 24 Selected Recreation Centre Audits Economic Development Toronto Hydro - Control Over Billings Finance Municipal Grants All Real Estate Function Corporate Services Service Review Team Reports-Savings Evaluation All Cancelled 29 Use of Corporate Cars Corporate Services Complete 30 Review of Budget Process Finance Toronto Fashion Incubator Economic Development Complete 32 BIA - Operational Review Economic Development Permit / Lottery Licences Controls Corporate Services Vehicle Safety Compliance Corporate Services 2000

5 Collision Reporting Centres Works & Emergency Svcs Complete 36 Toronto Housing Company - Capital Reports Community Services In progress 37 Toronto New Business Centre Economic Development Complete 38 Absenteeism Controls Corporate Services By-Law Enforcement Urban Planning Quality Assurance Function Community Services In progress 41 Contract Compliance All Children's Services - Intake Eligibility Community Services Purchasing Division - Operational Review Finance Business Continuity Plan Corporate Services Reserves and Reserve Funds Finance Complete 46 Squeegee Kids Project Community Services In progress 47 Water Supply - Controls over Billings Finance Toronto Parking Authority Works & Emergency Svcs In progress 49 Computer Security Framework Corporate Services Economic Development Economic Development Libraries - Operational Review Community Services Major Capital Projects Works & Emergency Svcs Shelter, Housing Company Community Services Taxi Industry Review Urban Planning Fire / Ambulance Training Works & Emergency Svcs External Audit Assistance Audits Finance In progress 57 Public Health Community Services In progress 58 Investments Finance 2000

6 - 6 - APPENDIX II Additional Reports Requested by Committee/Council/Staff or Projects Initiated by the City Auditor 1. Councillors Expenses 2. Review of Consulting Services Agreement Biosolids Program 3. Chemical Procurement 4. Review of Metropolis Project 5. Financial Audits Relating to Various Funding Agreements 6. Financial Policies 2008 Olympic Bid 7. Review of Commissioner Street Transfer Station Project Expenditures 8. Thefts From Parking Meters 9. Radio Communication System Toronto Police and Toronto Fire 10. The Viability of Establishing a Fourth Collision Reporting Centre 11. Contract for Liquid Chlorine 12. Staff Car Allowance 13. Financial Analysis re Redevelopment Project 14. Works Best Practices 15. Vote Tabulating Equipment Review 16. Toronto Atmospheric Fund Arena Deficits 18. Review of Consulting Engagement Fleet and Garage Operations 19. Phase 2 Procurement Works Best Practices 20. African in Partnership Against AIDS 21. Reports Relating to Recreation Revenue 22. Refuse Disposal Contract 23. Review of Tenant Hotline Services 24. Management Letters Relating to Community Centres, Arenas and Business Improvement Areas 25. Records Retention Analysis 26. Various Updates Relating to Chemical Pricing Concerns 27. Review of Conversion of Financial Data from Former Municipalities 28. Follow-up Report of 1997 Management Letters of the Former Municipalities 29. Review of Financial Reports Relating to Baycrest Centre for Geriatric Care 30. Year 2000 Project Update 31. Issues Relating to the Operations of Corsa Italia BIA 32. Audit Staff Provided to the Board of Governors During the CNEA 33. Preparation of Cash Control Self Assessment Questionnaires and Their Distribution Throughout the Corporation