C.A.O. BRIEFING NOTE FAIRNESS AND EQUITY
|
|
- Osborne Quinn
- 5 years ago
- Views:
Transcription
1 C.A.O. BRIEFING NOTE FAIRNESS AND EQUITY Measurable Standards and Criteria for Consultants - Commissioners have taken the necessary steps to ensure that measurable standards and acceptance criteria are included in contracts executed with consultants and that properly documented meetings are held to ensure that the consultant is meeting contractual obligations. Reported to Audit Committee in June 2002 and Council at its meeting on June 18, 19, and 20, Consultant Contracts Adhere to Purchasing Policies - Development of a Sole Source template was reported to June 13/02 Audit Committee and Council at its meeting on June 18, 19 and 20, Commissioners, in 2002, conducted a review of all existing consulting contracts to ensure they have purchase orders. - Purchasing is now subject of AG review and a report is going to April s Audit Committee. Policy Governing the Hiring of Former Employees - CAO advised Commissioners of the policy. Commissioners reviewed their operations and advised CAO by February 2002 of compliance with policy. This was reported to June 2002 Audit Committee and the Council meeting of June 18, 19 and 20, Policy to be integrated into new corporate financial policy and procedure manual. Ethics Steering Committee - Council created this Committee when it adopted the Code of Conduct for Council Members. - The Ethics Committee is a special Committee of Council, not a sub-committee of a Standing Committee, and in this respect it has a dual reporting relationship to Council, mainly through the Administration Committee. Enhanced Justification Analysis and Business Cases for Consulting Contracts - Staff undertook justification analysis and business cases, including an explanation as to why the study cannot be conducted by internal staff. - The scale of analysis and business cases is based upon the dollar value of the project. - This was reported to the Audit Committee in June Improved Financial and Purchasing Controls - Implementation of consultants policy included business case, sole source templates etc. - Increased monitoring of single (sole) source purchases as of April Internal controls and policies are reviewed on an ongoing basis as part of Commissioner s performance review. - Additional controls to be implemented as a result of the AG reviews of SAP and Purchasing. - A business case/authorization for the hiring of consulting services corporate template has been developed. This template must be completed and authorized prior to proceeding with the procurement process for hiring professional and consulting services. - The Conflict of Interest policy is integral to the Commissioner s performance review and the Commissioners have been directed by the CAO to have the policy reviewed and signed off by staff to the manager level on an annual basis.
2 -2- Improved Financial and Purchasing Controls (cont d) - Commissioners have reviewed all consulting contracts and have ensured that all existing contracts have the appropriate purchasing authority. - An annual report on consulting expenditures is provided to Council. It includes actual consulting expenses for the previous two years organized by department, a local board, and the five (5) consulting categories and by vendor. - At its meeting of January 22, 2003, EMT directed that monthly SAP reports be produced to identify contracts that are 80% spent. This will further increase management s ability to track contract expenditures. IMPROVED MANAGEMENT CONTROLS Review of Y2K and Non-Y2K contracts - Auditor s review found that some consulting contracts were awarded without the involvement of a purchasing agent. - The Auditor General, with the assistance of the Executive Director of I&T, is doing a review of selected Y2K and non-y2k contracts. Financial Policies and Procedures Manual - Draft manual, including best practices guidelines, has been created and should be posted by early Auditor General s Review of Purchasing - A review of the purchasing function was conducted and recommendations have been approved by City Council. Implementation Plan of the Auditor General s Review of Purchasing - Staff have brought forward a comprehensive implementation plan to address the Auditor General s recommendations. Increased staff knowledge of Tax and Water Billing - The transition and knowledge transfer began in 2001 and was completed in 2002 with a subsequent funding for consultants cut from 2003 budget. Re-engineering and streamling of Accounts Payable - In the fall of 2002, a roll-out of three-way matching began with a pilot project in Fleet Services. Three-way matching will be introduced in the Chief Administrator s Office, Corporate Services, Auditor General and Finance this spring. - In addition, FACT is reviewing accounts payable processes and will report back to EMT in the late spring with the recommendations on streamlining the AP process. - New performance targets have been established and implemented. For example, there has been a significant improvement over 2001 when upwards of 31% of the City s invoices were paid after 60 days. Today, the City s rate of payment to vendors are: Month 0 30 days days days 90+ days May % 24.7% 6.9% 8.1%
3 -3- Contract Release Orders - Contract mechanisms to prevent contracts from being over-spent have been implemented. - When departments are processing their orders staff will now be warned if the contract is over 80% committed. Accounting has just implemented a second warning at 100% commitment. - Some departments have also decreased the threshold for processing CROs. Creation of Internal Audit Function - In August 2003, a Director of Internal Audit was hired. Currently, the process is underway for additional audit staff. Annual Report on Consulting Expenditures - City Council, at its meeting on October 1, 2 and 3, 2002, adopted a report regarding the 2001 Expenditures for Consulting Services. - The annual report on consulting expenditures provided to Council includes actual consulting expenses for the previous year (and the year prior) organized by: department or local board, by the five (5) consulting categories and by vendor Budget Process - On an annual basis, City Council reviews consulting expenditures and proposed expenditures through the operating budget review process. - The 2003 operating budget was based upon all consulting budgets being zero based. Departments were required to prepare business cases to justify any consultant expenses. I&T Sub-committee - Council, at its meeting in November 2002, supported the establishment of an Information and Technology Subcommittee of six councillors. The new Subcommittee is intended to help Council make better informed decisions on information technology matters and to serve as the executive champion for IT initiatives such as ecity. Technology Acquisition and Asset Management Strategy - City Council, at its meeting in November 2002, adopted a new strategy that replaces a temporary emergency process approved by Council in late 2001 (after a freeze was placed on the technology leasing program, pending a review of the City s leasing contract). - This strategy sets out corporate-wide polices and processes to address the lifecycle of technology assets, from acquisition to disposal. - The strategy will ensure that the City is able to provide an accountable, effective and costeffective methodology for the planning, acquisition, replacement and disposal of technology assets. Information technology project ("ecity") - Council, in October 2002, authorized work on "ecity," a process to establish a foundation for using technology to improve local government by providing public access to information and services electronically. The next step involves creating a detailed work plan and establishing staff teams to undertake specific projects.
4 -4- Move to purchased computers instead of leased computers - Council, in February 2003, concurred with staff actions for the sole source purchase of Dell computer equipment and the purchasing process for computer equipment that allowed for maximum competition of the City s computer requirements. The process adopted by Council will allow the City to buy computer equipment at the most competitive price and stay abreast of market changes. It will also provide greater clarity and transparency for the vendor community on how the City buys computer equipment and allow a larger number of companies to bid on the City s computer requirements. Commissioners Review Contracts and Purchasing Authority - Commissioners, in 2002, conducted a review of all existing consulting contracts to ensure they have purchase orders. - This task forms part of a Commissioner s on-going review and performance strategy. Criteria for Contracting with Individuals - Review was undertaken and reported to Audit Cmte in The review focused on individuals whose primary source of income is from one organization and may be deemed to be an employee of that organization by Revenue Canada. Variance Reports - The financial/variance reports provide an additional mechanism to support the financial monitoring and control framework in place to safeguard the city s financial assets and to provide Executive Management and Council with timely financial information for decision making purposes. All I&T Purchasing and Hiring Reviewed - All technology requests must be submitted to the Executive Director of I&T the appropriate review before processing - This was put into place as part of the 2002 budget process. Enhanced Management Controls as part of senior management performance review - A management (internal) control checklist forms part of the 2002 performance objectives signed off by the Commissioners and senior staff. The review of management controls is based upon a template adopted by Council (Audit Committee, Clause No. 5, Report No. 3, April 23, 24, 25, 26, 27, 30, and May 1 and 2, 2001). Inventory Control System - Addressed as part of next CAO report to Audit Cmte. - An inventory of all materials and supplies available through the Finance Department s stores/warehouses is maintained electronically. Physical inventory counts are also conducted. Asset Management Strategy - In the CAO s mid-year status report on the implementation plan of the consultants policy (adopted by Council, June 18-20, 2002), it was reported that staff would report out on the roll out of a corporate asset management strategy in a year-end report. - The Facilities and Real Estate Division of the Corporate Services Department has a current inventory of all city owned buildings including details on construction, occupancy, protection and adjacent exposure information on all assets required to be insured for direct physical loss on damage.
5 -5- Asset Management Strategy (cont d) - A plan has been developed to inventory and control all assets in Corporate Services facilities. This will involve setting up a bar coding system and a database for significant furniture items such as desks, credenzas, bookcases, etc. This inventory will be completed in Project Management Centre - A project management centre has been created and over 500 staff have been trained. - Training of staff continues, targeting skills development at all levels of the organization including project sponsors, project managers and project teams. Policy for the Selection and Hiring of Consultants - The CAO s report was adopted by Council at its meeting on December 4, 5 & 6, ACCOUNTABILITY Fraud/Waste Hotlines - At its November 2002 meeting, Council adopted a permanent fraud and waste hotline. - A pilot project involving a telephone hotline for receiving tips about fraud or waste in Toronto's local government is now a permanent program. Council supported the Auditor General's continued use of the voic line ( ) and publicity about it. The anonymous hotline is one of the tools the City is using to detect and deter fraudulent or wasteful activity. Enhanced Employee Training - Ongoing commitment to training and the development of a Toronto Public Service. - Skills shortages or insufficient staffing have been under review. - A specialized recruitment strategy for specific functions is being developed. ( ). Senior Staff Team on Accountability - The CAO s workplan regarding corporate accountability is overseen by the Corporate Accountability Steering Committee. The Committee s mandate is to focus on strategic accountability issues. Membership includes the Chief Administrative Officer (Chair), Chief Financial Officer and Treasurer, Commissioner of Corporate Services, Executive Director of Information and Technology, and the Executive Director of Human Resources. - In addition to this team, there is a senior staff team (Accountability Working Group) consisting of staff from the CAO, Finance and WES departments that develops, implements and tracks corporate-wide standards and policies. Creation of Auditor General - Council approved a new Auditor General position in May Council agreed to establish the position of Auditor General for the City of Toronto, appointing former City Auditor Jeffrey Griffiths to the new position. The Auditor General will report to Council through the Audit Committee rather than through the City administration. The Office of the Auditor General will carry out financial and performance audits of City programs. Council also approved the position and office of Internal Auditor, reporting to the Chief Administrative Officer. Conflict of Interest Policy for Staff - City Council (Clause 20, Report No. 16 Administration Committee) approved this policy in August 2000.
6 -6- Conflict of Interest Policy forms part of senior management performance - This policy is integral to the 2002 performance objectives signed off by the Commissioners and senior staff. - Policy continues to be part of performance process. Code of Conduct for Members of Council - Adopted by Council in INCREASED TRANSPARENCY Voluntary Lobbyist Registration - Council at its meeting in February 2003, endorsed plans for a registry that will identify lobbyists (as defined in the Code of Conduct for Council Members) who meet with individual members of City Council. The system will operate on an informal, voluntary basis while the City seeks enabling legislation from the Province of Ontario for a permanent registry program. Request to the Province for the creation of a Lobbyist Registry and Appointment of an Integrity Commissioner (2003) - City staff has drafted special legislation to establish a permanent City lobbyist registration system in conjunction with the application for special legislation for a City Integrity Commissioner office, as previously authorized by Council. - The Ethics Steering Committee has requested staff to report on the merits of including restrictions on former members of Council after they have left office in the future City by-law for a lobbyist registry system. Interim Complaints Protocol Governing Councillors - Council at its meeting in November 2002 approved a protocol, recommended by the Ethics Steering Committee, for handling complaints made about members of Council under the Code of Conduct governing Council. The complaint protocol includes provisions for informal and formal procedures, including the use of employing external legal counsel to carry out investigations. Bidders notified of City s Conflict of Interest policy - The City s Conflict of Interest policy was sent to all bidders on the City s bidders list and a copy is provided to all new bidders along with the bidders application form. Lobbyist Disclosure Policy for Staff - City Council adopted this policy (Clause 20, Report No. 16 Administration Committee) in August Conflict of Interest appended to RFPs - Made changes to the RFP and RFQ process to include notification on the City s Conflict of Interest policy. Fraud Policy - Approved by City Council at its meeting on April 23, 2001.
7 -7- Other related issue: Toronto computer leasing inquiry - Council at its meeting in October 2002 decided to expand the scope of the public inquiry into City computer leases. The inquiry is now examining consulting contracts with three other companies in addition to MFP Financial Services Ltd. Contact Information: Ms Judith Pfeifer Manager, Corporate Issues and Council Liason City of Toronto Tel. (416) Fax (416) jpfeife@toronto.ca
Follow-Up on VFM Section 3.05, 2014 Annual Report RECOMMENDATION STATUS OVERVIEW
Chapter 1 Section 1.05 Ministry of Infrastructure (formerly the Ministry of Economic Development, Employment and Infrastructure) Infrastructure Ontario Alternative Financing and Procurement Follow-Up on
More informationThe 2017 Audit Work Plan provides City Council with an overview of how the resources allocated to the Auditor General s Office will be used in 2017.
AUDITOR GENERAL S REPORT ACTION REQUIRED 2017 Audit Work Plan Date: October 13, 2016 To: From: Wards: Audit Committee Auditor General All Reference Number: SUMMARY The purpose of this report is to provide
More informationProject Atlas Update (SAP - FIS/HR/Payroll System)
Project Atlas Update (SAP - FIS/HR/Payroll System) (City Council on December 14, 15 and 16, 1999, adopted this Clause, without amendment.) The Policy and Finance Committee recommends the adoption of the
More informationExternal and internal audit recommendations: progress on implementation
SEVENTY-FIRST WORLD HEALTH ASSEMBLY A71/34 Provisional agenda item 16.2 10 May 2018 External and internal audit recommendations: progress on implementation Report by the Director-General 1. As requested
More informationTHE CORPORATION OF THE CITY OF WINDSOR POLICY
THE CORPORATION OF THE CITY OF WINDSOR POLICY Service Area: Office of the CAO Policy No.: Department: Chief Administrative Office Approval Date: April 20, 2015 Division: Approved By: M140-2015 Effective
More informationInterim Report on Oracle Database Software Acquisition
STAFF REPORT February 6, 2002 To: From: Subject: Audit Committee Chief Administrative Officer City Auditor Interim Report on Oracle Database Software Acquisition Purpose: The purpose of this report is
More informationEssential Group Financial Practices Reference: Scouts Canada By-Law, Polices and Procedures Section Financial and Fundraising Procedures
The Role of the Group Treasurer The Group Commissioner has the overall responsibility for the group, including the group s finances. To ensure that the group s finances are well managed and accounted for,
More informationAUDIT AND FINANCE COMMITTEE TERMS OF REFERENCE
December 2017 AUDIT AND FINANCE COMMITTEE TERMS OF REFERENCE 1. CREATION There shall be a committee, to be known as the Audit and Finance Committee (the Committee ), of the Board of Directors of the Bank
More informationSTAFF REPORT. March 30, Audit Committee. Audit Recommendations Follow-up. Purpose:
STAFF REPORT March 30, 2001 To: From: Subject: Audit Committee City Auditor Audit Recommendations Follow-up Purpose: To provide the Audit Committee with information relating to the status of audit recommendations
More informationAUDITOR GENERAL S REPORT ACTION REQUIRED Audit Work Plan SUMMARY RECOMMENDATION. Date: October 10, Audit Committee. To: Auditor General
AUDITOR GENERAL S REPORT ACTION REQUIRED 2013 Audit Work Plan Date: October 10, 2012 To: From: Wards: Audit Committee Auditor General All Reference Number: SUMMARY The purpose of this report is to provide
More informationTRANSPORTATION SAFETY BOARD
TRANSPORTATION SAFETY BOARD Final Audit Report Transportation Safety Board EXECUTIVE SUMMARY BACKGROUND The Transportation Safety Board (TSB) Audit Committee uses an audit planning process based on risk
More informationTHE CORPORATION OF THE CITY OF WINDSOR POLICY
THE CORPORATION OF THE CITY OF WINDSOR POLICY Service Area: Office of the Chief Administrative Officer Policy No.: CR252/2014 Department: Approval Date: October 6, 2014 Division: Corporate Initiatives
More informationPurchasing Procedures Manual
Purchasing Procedures Manual March 2014 Table of Contents Purchases of Goods, Equipment and Services... 1 Appendix A - Purchasing Methods Introduction... A - 1 General Purchasing Requirements... A - 3
More informationOFFICE OF THE VIRGIN ISLANDS INSPECTOR GENERAL Fiscal Year 2017 Budget Proposal
GOVERNMENT OF THE UNITED STATES VIRGIN ISLANDS OFFICE OF THE V. I. INSPECTOR GENERAL 2315 Kronprindsens Gade #75, Charlotte Amalie, St. Thomas, V. I. 00802-6468 No 1. Commercial Building, Lagoon Street
More informationCrime Coverage Section Application (Large Public Company > $1B revenues)
Crime Coverage Section Application (Large Public Company > $1B revenues) BY COMPLETING THIS CRIME APPLICATION THE APPLICANT IS APPLYING FOR COVERAGE WITH CHUBB INSURANCE COMPANY OF CANADA (THE COMPANY
More informationAudited financial statements for the biennium
UNITED NATIONS Distr. GENERAL 1 November 2006 ENGLISH ONLY SUBSIDIARY BODY FOR IMPLEMENTATION Twenty-fifth session Nairobi, 6 14 November 2006 Item 14 (a) of the provisional agenda Administrative, financial
More informationAPPENDIX 1. Auditor General s Office. Annual Report and 2005 Budget
APPENDIX 1 October 29, 2004 Jeffrey Griffiths, C.A., C.F.E. Auditor General 9th Floor, Metro Hall Toronto Ontario Canada M5V 2C6 October 29, 2004 TABLE OF CONTENTS Section Page ANNUAL REPORT THE AUDIT
More informationDEPARTMENT OF CANADIAN HERITAGE FINAL REPORT AUDIT OF THE CANADIAN HERITAGE INFORMATION NETWORK (CHIN)
DEPARTMENT OF CANADIAN HERITAGE FINAL REPORT AUDIT OF THE CANADIAN HERITAGE INFORMATION NETWORK (CHIN) October 19, 2005 TABLE OF CONTENTS Executive Summary 1.0 Background 2.0 Audit Objectives and Scope
More informationBusiness Plan Process
Business Plan Process Business Plan Process......................... 74 - Business Planning Cycle................ 75 - ning Cycle Timetable.... 77 - Guidelines........... 78 - Assumptions.......... 78
More informationGovernance, Communications, Human Resources and Compensation Committee (GCHRCC) Interim General Counsel and Corporate Secretary
Page 1 of 7 Amended Subsidiary and Joint Venture Governance Framework Item 9 February 9, 2016 Governance, Communications, Human Resources and Compensation Committee Report: To: From: GCHRCC:2016-04 Governance,
More informationINTERNAL AUDIT DIVISION AUDIT REPORT 2013/078
INTERNAL AUDIT DIVISION AUDIT REPORT 2013/078 Audit of the United Nations Environment Programme s Secretariat of the Convention on Biological Diversity Overall results relating to the provision of efficient
More informationTOWN OF BURLINGTON, MASSACHUSETTS MANAGEMENT LETTER JUNE 30, 2013
TOWN OF BURLINGTON, MASSACHUSETTS MANAGEMENT LETTER JUNE 30, 2013 To the Honorable Board of Selectmen Town of Burlington, Massachusetts In planning and performing our audit of the financial statements
More informationSCOPE This policy applies to all members of the University Board of Trustee and all employees and volunteers of the University.
Section Number: Effective Date: June 12, 2006 Section Header: Financial Integrity Policy Revision Date: December 8, 2008 Responsible Office: Finance and Administration Responsible Officer: Vice President
More informationWellCare Health Plans, Inc. Audit, Finance and Regulatory Compliance Committee Charter
I. Purposes WellCare Health Plans, Inc. Audit, Finance and Regulatory Compliance Committee Charter The principal purposes of the Audit, Finance and Regulatory Compliance Committee (the Committee ) of the
More informationInquiry into the Powers and Operations of the Inland Revenue Department
A.5 Government to the Report of the Finance and Expenditure Committee on Inquiry into the Powers and Operations of the Inland Revenue Department Presented to the House of Representatives in accordance
More informationCITY OF TORONTO Auditor General s Office 2013 Recommended Operating Budget
CITY OF TORONTO Auditor General s Office 2013 Recommended Operating Budget October 25, 2012 Overview Outstanding Reports Have Potential to Impact Budget April 2009 City Council authorize the City Manager
More informationFollow-up Audit of the Toronto Waterfront Revitalization Initiative. AUDIT REPORT September 2009
Follow-up Audit of the Toronto Waterfront Revitalization Initiative AUDIT REPORT September 2009 1 Table of Contents Table of Contents 2 Executive Summary 3 Background 4 Audit Objective and Scope 5 Approach,
More informationCITY OF VAUGHAN EXTRACT FROM COUNCIL MEETING MINUTES OF MARCH 19, SOLID WASTE MANAGEMENT OPERATIONAL REVIEW STATUS UPDATE
Item 11, Report No. 9, of the Committee of the Whole, which was adopted without amendment by the Council of the City of Vaughan on March 19, 2013. 11 SOLID WASTE MANAGEMENT OPERATIONAL REVIEW STATUS UPDATE
More informationAudit Department. New Fire Paramedic Stations Construction Project Status of Audit Recommendations 2018 Quarter 2
Audit Department New Fire Paramedic Stations Construction Project Status of Audit Recommendations 2018 Quarter 2 To be leaders in building public trust in our civic government TABLE OF CONTENTS History...
More informationBeacon Plan Address to DBR Recommendations June 29, Beacon Plan to Address DBR Recommendations. June 29, 2007
Beacon Plan to Address DBR Recommendations June 29, 2007 Overview Beacon has been very proactive in improving its operations over the past 12 months since the issuance of the Guiliani Report. We have conducted
More informationAdministrative Policy for Procurement, Bidding, Bid Specifications, Consulting, Request For Qualifications (RFQ), and Evaluation Criteria
CITY OF LARAMIE Policy Title: Administrative Policy for Procurement, Bidding, Bid Specifications, Consulting, Request For Qualifications (RFQ), and Evaluation Criteria Policy Number: 2014-01 Page 1 of
More informationOffice of the City Auditor 2018 Annual Work Plan and Long Term Audit Plan
1200, Scotia Place, Tower 1 10060 Jasper Avenue Edmonton, Alberta T5J 3R8 edmonton.ca/auditor and Long Term Audit Plan November 14, 2017 This page is intentionally blank. Introduction Bylaw 12424, City
More informationPROCUREMENT DEPARTMENT FISCAL YEAR 2018 BUDGET TESTIMONY APRIL 25, 2017 INTRODUCTION DEPARTMENT MISSION & PLANS. Procurement Department
PROCUREMENT DEPARTMENT FISCAL YEAR 2018 BUDGET TESTIMONY APRIL 25, 2017 INTRODUCTION Good morning, President Clarke and Members of City Council. I am Trevor Day, Procurement Commissioner. Joining me today
More informationProject Change Order Review
Project Change Order Review March 3, 2006 Office of the City Auditor This page is intentionally blank. Office of the City Auditor Project Change Order Review 1. Introduction In its 2005 Annual Work Plan,
More informationReport on the activities of the Independent Integrity Unit
Meeting of the Board 1 4 July 2018 Songdo, Incheon, Republic of Korea Provisional agenda item 23 GCF/B.20/Inf.17 30 June 2018 Report on the activities of the Independent Integrity Unit Summary This report
More informationINTERNATIONAL PAPER COMPANY
INTERNATIONAL PAPER COMPANY AUDIT AND FINANCE COMMITTEE CHARTER (Amended and Restated as of December 12, 2017) Purpose and Role of Audit and Finance Committee The Audit and Finance Committee (the Committee
More informationAudit Department. Winnipeg Police Service Headquarters Construction Project Status of Audit Recommendations 2015 Qtr 3
Winnipeg Police Service Headquarters Construction Project Status of Audit Recommendations 2015 Qtr 3 To be leaders in building public trust in our civic government Audit Department TABLE OF CONTENTS History...5
More informationPublic-Private Partnerships in Maryland. Canada-US Forum on Public-Private Partnerships October 3, 2013
Public-Private Partnerships in Maryland Canada-US Forum on Public-Private Partnerships October 3, 2013 Towards a More Comprehensive P3 Approach 2010 P3 Law (Chapters 640 and 641 of 2010) Joint Legislative
More informationAudit Department. Winnipeg Police Service Headquarters Construction Project Status of Audit Recommendations 2017 Qtr 1
Audit Department Winnipeg Police Service Headquarters Construction Project Status of Audit Recommendations 2017 Qtr 1 To be leaders in building public trust in our civic government TABLE OF CONTENTS History...1
More informationManagement s Response to the Auditor General s Review of Management of Construction Contracts Toronto Water and Sewer Emergency Repair Contracts
1. The General Manager, Toronto Water, in consultation with the Deputy City Manager and Chief Financial Officer and the City Solicitor: Initially, these contracts were structured in two parts (Part A for
More informationAUDIT COMMITTEE MANDATE
SUPERIOR PLUS CORP. AUDIT COMMITTEE MANDATE A. Purpose The primary purpose of the Audit Committee (the Committee ) of the Board of Directors (the Board ) of Superior Plus Corp. (the Corporation ) is to
More informationBusiness Transformation Project/Common Purpose 3.01 Procurement
MINISTRY OF COMMUNITY AND SOCIAL SERVICES Business Transformation Project/Common Purpose 3.01 Procurement Historically, the Ministry of Community and Social Services has provided social assistance to needy
More informationOversight Committee Mandate: Audit and Finance Committee
Oversight Committee Mandate: Audit and Finance Committee 1 1. PURPOSE The Audit and Finance Committee (the AFC) assists the Board of Directors (the BOD) in fulfilling its responsibilities with respect
More informationTitle CIHI Submission: 2014 Prescribed Entity Review
Title CIHI Submission: 2014 Prescribed Entity Review Our Vision Better data. Better decisions. Healthier Canadians. Our Mandate To lead the development and maintenance of comprehensive and integrated health
More information2017 Consulting Services Expenditure City Divisions and Major Agencies and Corporations
GM28.10 REPORT FOR ACTION Consulting Services Expenditure City Divisions and Major Agencies and Corporations Date: May 22, 2018 To: Government Management Committee From: Treasurer Wards: All SUMMARY This
More informationSECURITIES LAW AND CORPORATE GOVERNANCE
Doing Business in Canada 1 C: SECURITIES LAW AND CORPORATE GOVERNANCE Canada currently does not have a federal securities regulator, as other major capital markets do. Rather, each province and territory
More informationAudit Department. Winnipeg Police Service Headquarters Construction Project Status of Audit Recommendations 2015 Qtr 2
Winnipeg Police Service Headquarters Construction Project Status of Audit Recommendations 2015 Qtr 2 Leaders in building public trust in civic government Audit Department TABLE OF CONTENTS History...5
More informationDevelopment Fund for Iraq. Appendix
Appendix For the period to 31 December 2003 KPMG Bahrain June 2004 This report contains 16 pages 1 Overall Control Environment Development Fund for Iraq 1.1 General background 1.1.1 The DFI was established
More informationHPV Health Purchasing Policy 1. Procurement Governance
HPV Health Purchasing Policy 1. Procurement Governance Establishing a governance framework for procurement 25 May 2017 1 Health Purchasing Policy 1. Procurement Governance Health Service Compliance Health
More informationFIXED ASSET INVENTORY REQUEST FOR QUALIFICATIONS (RFQ) Los Angeles County Children and Families First Proposition 10 Commission (aka First 5 LA)
FIXED ASSET INVENTORY REQUEST FOR QUALIFICATIONS (RFQ) Los Angeles County Children and Families First Proposition 10 Commission (aka First 5 LA) RELEASE DATE: January 11 th, 2009 TABLE OF CONTENTS I. TIMELINE
More informationFinancial Procedures Policy
St Andrew s C of E VA Primary School, Fontmell Magna Financial Procedures Policy The objectives of this policy are to set guidelines for the establishment of sound and effective financial procedures. By
More informationCITY CLERK. Toronto Arts Council - Operating Principles (All Wards) (City Council on December 4, 5 and 6, 2001, amended this Clause by:
CITY CLERK Clause embodied in Report No. 12 of the, as adopted by the Council of the City of Toronto at its meeting held on December 4, 5 and 6, 2001. 8 Toronto Arts Council - Operating Principles (All
More informationKatie Cronin-Wood Communications Lead Marco Aguila Corporate Business Support Manager
Harwood Plaza, 314 Harwood Ave. South, Suite 204A Ajax, ON, L1S 2J1 Tel 905 4275497 Fax 905 4279659 www.centraleastlhin.on.ca BOARD BRIEFING NOTE Topic/Issue: Submitted to: Submitted by: Auditor General
More informationAUDIT. UNDP Pakistan. Early Recovery Programme in Pakistan (Directly Implemented Project No ) Report No. 990 Issue Date: 19 June 2013
UNITED NATIONS DEVELOPMENT PROGRAMME Office of Audit and Investigations AUDIT OF UNDP Pakistan Early Recovery Programme in Pakistan (Directly Implemented Project No. 76295) Report No. 990 Issue Date: 19
More informationAPPLICABLE POLICIES/PROCEDURES
APPLICABLE POLICIES/PROCEDURES Purchasing Policy No. 242CP Purchasing Administrative Procedures Prompt Pay Policy No.501 Purchase Card Policy/Procedures No. 603 Florida Statutes Chapter 112 (Ethical Behavior)
More informationTOWN OF SOUTHAMPTON, MASSACHUSETTS. Management Letter. For the Year Ended June 30, 2014
TOWN OF SOUTHAMPTON, MASSACHUSETTS Management Letter For the Year Ended June 30, 2014 TABLE OF CONTENTS INTRODUCTORY LETTER 1 PAGE CURRENT YEAR ISSUES 1. Improve Internal Controls Over Payroll Disbursements
More informationSTAFF REPORT ACTION REQUIRED
STAFF REPORT ACTION REQUIRED Capital Delivery Review Implementation Plan Date: December 20, 2016 To: From: Toronto Transit Commission Board Chief Executive Officer Summary The TTC provides stewardship
More informationOffice of the Police and Crime Commissioner (OPCC) Date of Scheme: May 2017 Review date: May 2018 This policy is currently under review
Title: Sponsor: Department: Publication scheme Governance Manager Office of the Police and Crime Commissioner (OPCC) Date of Scheme: May 2017 Review date: May 2018 This policy is currently under review
More informationAward Request for Proposal No to Zoll Medical Canada Inc. for Cardiac Monitor/Defibrillators
CD8.2 STAFF REPORT ACTION REQUIRED Award Request for Proposal No. 0507-15-0113 to Zoll Medical Canada Inc. for Cardiac Monitor/Defibrillators Date: November 6, 2015 To: From: Wards: Reference Number: Community
More informationGlasgow Colleges Regional Board: fully operational fundable body status
SFC/17/22 Agenda Item 9 17 March 2017 Glasgow Colleges Regional Board: fully operational fundable body status This paper sets out the Council executive s assessment of regional governance arrangements
More informationAUDITOR GENERAL S REPORT
AUDITOR GENERAL S REPORT 2017 Annual Report on the Fraud and Waste Hotline January 24, 2018 Beverly Romeo-Beehler, CPA, CMA, B.B.A., JD, ICD.D, CFF Auditor General TABLE OF CONTENTS ANNUAL REPORT... 1
More informationPublic Appointments Commission Secretariat
2009-10 The Right Honourable Stephen Harper Prime Minister of Canada Christine Miles Deputy Executive Director Public Appointments Commission Secretariat Table of Contents SECTION I... 1 DEPARTMENTAL
More informationTABLE OF CONTENTS CHAPTER 1 PROCUREMENT THRESHOLDS AND PROCEDURES...
TABLE OF CONTENTS CHAPTER 1 THRESHOLDS AND PROCEDURES... 2 SECTION 1.1 OVERVIEW... 2 SECTION 1.2 METHODS OF... 2 Subsection 1.2.a Micro-purchases... 2 Subsection 1.2.b Small Purchase Procedures... 3 Subsection
More informationAUDITOR GENERAL S REPORT ACTION REQUIRED Improving Reporting and Monitoring of Employee Benefits
AUDITOR GENERAL S REPORT ACTION REQUIRED Improving Reporting and Monitoring of Employee Benefits Date: June 12, 2012 To: From: Wards: Audit Committee Auditor General All Reference Number: SUMMARY The City
More informationAnnex H Comparison between BP11.00 and New Procurement Framework
Annex H Comparison between and 1.0 to 7.0 : General preamble, General Responsibilities, Applicability etc. I. III A., B., & C. Purpose & Application. Assessment. Types of procurement covered and the Bank
More informationSTAFF REPORT. November 29, Audit Committee Audit Workplan Status Report. Purpose:
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.
More informationToronto Children s Services Operating Criteria. Financial Management Criteria. January 2010
Toronto Children s Services Operating Criteria Financial Management Criteria January 00 FINANCIAL MANAGEMENT CRITERIA For all funded programs: Child Care Centres, Home Child Care Agencies, Special Needs
More informationMinutes Standing Policy Committee on Finance July 6, 2017 REPORTS
Minutes Standing Policy Committee on Finance July 6, 2017 REPORTS Item No. 5 Water Supervisory Control and Data Acquisition (SCADA) Upgrade Financial Status Report No. 9 for the Period from February 1,
More informationREQUEST FOR QUOTATION
Financial Services Purchasing and Payment Unit REQUEST FOR QUOTATION Title Email address: bids@gwemail.ryerson.ca Date April 19, 2011 Telephone Number (416) 979-5000 ext. 6988 Solicitation Number Fax Number
More informationWastewater Treatment Project
Wastewater Treatment Project Quarterly Report (Reporting Period: April, 2017 to June, 2017) September 05, 2017 Quarterly Report - Summary The Project is progressing as planned. Construction of the McLoughlin
More informationThe Minnesota Workers Compensation Assigned Risk Plan (MWCARP) Servicing Carrier REQUEST FOR PROPOSAL ( RFP ) ISSUED.
The Minnesota Workers Compensation Assigned Risk Plan (MWCARP) Servicing Carrier REQUEST FOR PROPOSAL ( RFP ) ISSUED July 31, 2014 Issued by Affinity Insurance Services, Inc. Plan Administrator Minnesota
More informationAutomobile Insurance Market Conduct Assessment Report. Part 1: Statutory Accident Benefits Schedule Part 2: Rating and Underwriting Process
Automobile Insurance Market Conduct Assessment Report Part 1: Statutory Accident Benefits Schedule Part 2: Rating and Underwriting Process Phase 2 2013 Financial Services Commission of Ontario Market Regulation
More informationApril 2015 FC 158/12 E. Hundred and Fifty-eighth Session. Rome, May Anti-Fraud and Anti-Corruption Policy
April 2015 FC 158/12 E FINANCE COMMITTEE Hundred and Fifty-eighth Session Rome, 11-13 May 2015 Anti-Fraud and Anti-Corruption Policy Queries on the substantive content of this document may be addressed
More informationCANADA GOOSE HOLDINGS INC.
CANADA GOOSE HOLDINGS INC. WHISTLEBLOWER POLICY CP08 02 18 CP08 02 18 Page 1 of 10 CANADA GOOSE HOLDINGS INC. WHISTLEBLOWER POLICY 1. PURPOSE CP08 02 18 This Whistleblower Policy (the Policy ) sets out
More informationThe Audit Committee Roles and Responsibilities
AUDITOR GENERAL S REPORT ACTION REQUIRED The Audit Committee Roles and Responsibilities Date: January 12, 2011 To: From: Wards: Audit Committee Auditor General All Reference Number: SUMMARY The Audit Committee
More informationThe Springs at Santa Rita Homeowners Association. Fiscal Policies and Procedures
The Springs at Santa Rita Homeowners Association Fiscal Policies and Procedures Table of Contents Accounting Procedures... 1 Basis of Accounting... 1 Journal Entries... 1 Bank Reconciliations... 1 Internal
More informationTreasury Board Secretariat. Follow-Up on VFM Section 3.07, 2015 Annual Report RECOMMENDATION STATUS OVERVIEW
Chapter 1 Section 1.07 Treasury Board Secretariat Infrastructure Planning Follow-Up on VFM Section 3.07, 2015 Annual Report Chapter 1 Follow-Up Section 1.07 RECOMMENDATION STATUS OVERVIEW # of Status of
More informationMEMORANDUM OF UNDERSTANDING BETWEEN THE MINISTER OF HEALTH AND LONG-TERM CARE AND THE CONSENT AND CAPACITY BOARD
MEMORANDUM OF UNDERSTANDING BETWEEN THE MINISTER OF HEALTH AND LONG-TERM CARE AND THE CONSENT AND CAPACITY BOARD CONTENTS 7. Accountability Relationships... 4 7.1 Minister... 4 7.2 Chair... 4 7.3 Deputy
More informationDESK REVIEW UNDP AFGHANISTAN OVERSIGHT OF THE MONITORING AGENT OF THE LAW AND ORDER TRUST FUND FOR AFGHANISTAN
UNITED NATIONS DEVELOPMENT PROGRAMME DESK REVIEW OF UNDP AFGHANISTAN OVERSIGHT OF THE MONITORING AGENT OF THE LAW AND ORDER TRUST FUND FOR AFGHANISTAN Report No. 1310 Issue Date: 9 October 2014 Table of
More informationOffice of the State Auditor. Audit Report. Department of the Treasury Bureau of Risk Management Risk Management Interdepartmental Accounts
Office of the State Auditor Audit Report Department of the Treasury Bureau of Risk Management Risk Management Interdepartmental Accounts July 1, 1993 to March 31, 1995 Department of the Treasury Bureau
More informationPrepared by Office of Procurement and Real Property Management. This replaces Administrative Procedure No. A8.266 dated September 2014 A8.
Prepared by Office of Procurement and Real Property Management. This replaces Administrative Procedure No. A8.266 dated September 2014 A8.266 A8.266 Purchasing Cards 1. Purpose A8.200 Procurement July
More informationMinistry of Labour Ministry Employee Relations Committee (MERC) Meeting Minutes
Ministry of Labour Ministry Employee Relations Committee (MERC) Meeting Minutes Date and Time: May 25, 2016: 10:00 am 4:00 pm. Location: Ottawa MOL Video Conference Room, 347 Preston Street, Tower 3, 4
More informationAnnual Report for
Annual Report for 2017-18 www.saskbuilds.ca Table of Contents Letters of Transmittal... 1 Introduction... 2 SaskBuilds Overview... 3 Progress in 2017-18... 5 Management s Responsibilities... 8 Independent
More informationTERMS OF REFERENCE (TOR) FOR AUDITS OF UN-WOMEN NGO, GOV T, IGO AND GRANT PROJECTS
TERMS OF REFERENCE (TOR) FOR AUDITS OF UN-WOMEN NGO, GOV T, IGO AND GRANT PROJECTS TABLE OF CONTENTS Introduction... 3 A. Background... 7 B. Project Management... 7 C. Consultations with concerned parties...
More informationINTERNAL AUDIT DIVISION REPORT 2017/139
INTERNAL AUDIT DIVISION REPORT 2017/139 Audit of budget formulation and monitoring in the United Nations Multidimensional Integrated Stabilization Mission in the Central African Republic MINUSCA needed
More informationCITY CLERK. Consolidated Clause in Policy and Finance Committee Report 4, which was considered by City Council on June 14, 2006.
CITY CLERK Consolidated Clause in Report 4, which was considered by City Council on. 3a City of Toronto Program Review Framework City Council on, postponed consideration of this Clause to its next regular
More informationDepartment of Budget and Management Office of Personnel Services and Benefits
Audit Report Department of Budget and Management Office of Personnel Services and Benefits December 2011 OFFICE OF LEGISLATIVE AUDITS DEPARTMENT OF LEGISLATIVE SERVICES MARYLAND GENERAL ASSEMBLY This report
More informationDepartment of Human Resources Family Investment Administration
Audit Report Department of Human Resources Family Investment Administration June 2001 This report and any related follow-up correspondence are available to the public and may be obtained by contacting
More informationAnnual Report Canada Employment Insurance Financing Board Annual Report. ceifb. Canada Employment Insurance
2009-2010 Annual Report Canada Employment Insurance Financing Board Protecting the integrity of EI financing 2009-2010 Annual Report ceifb Canada Employment Insurance Financing Board 1 CANADA S EMPLOYMENT
More informationInfrastructure Ontario Alternative Financing and Procurement
Infrastructure Ontario Alternative Financing and Procurement Presentation for the High Ground Panel on Public Finance: Who s Picking Up The Tab? Bonnie Lysyk, Auditor General of Ontario March 20, 2015
More informationGLASA. Greater Los Angeles Softball Association. Accounting Policies & Procedures Manual
GLASA Greater Los Angeles Softball Association Accounting Policies & Procedures Manual 7/2015 TABLE OF CONTENTS I. General Practices... 1 II. Cash Receipts... 2 III. Cash Disbursements... 3 IV. Other Financial
More informationCITY OF EDMONTON BYLAW AUDIT COMMITTEE (CONSOLIDATED ON FEBRUARY 13, 2018)
CITY OF EDMONTON BYLAW 16097 AUDIT COMMITTEE (CONSOLIDATED ON FEBRUARY 13, 2018) THE CITY OF EDMONTON BYLAW 16097 AUDIT COMMITTEE BYLAW Whereas pursuant to: Section 145 of the Municipal Government Act,
More informationAUDIT AND FINANCE COMMITTEE OF THE BOARD OF DIRECTORS MANDATE
AUDIT AND FINANCE COMMITTEE OF THE BOARD OF DIRECTORS MANDATE PURPOSE The primary purpose of the audit and finance committee (the committee ) is to assist the board of directors ( board ) in fulfilling
More informationAudit Recommendations Follow-Up Report For the Period January 1, 2014 Through March 31, 2014
Audit Recommendations Follow-Up Report For the Period January 1, 2014 Through March 31, 2014 Project # 14-10 Prepared by Office of Inspector General J. Timothy Beirnes, CPA, Inspector General Ann E. Haga,
More informationPublic Works & Infrastructure Committee. Executive Director, Engineering & Construction Services Director, Purchasing & Materials Management Division
STAFF REPORT ACTION REQUIRED Contract Award Request for Proposals No. 9117-14-7110 Professional Engineering Services and Program Management Services for Basement Flooding Protection Program Date: June
More informationZebra Technologies Corporation Audit Committee Charter (November 3, 2017)
Zebra Technologies Corporation Audit Committee Charter (November 3, 2017) A. Authority The Audit Committee (the Committee ) of the Board of Directors (the Board ) of Zebra Technologies Corporation ( Zebra
More informationWelcome Packet for New Johns Hopkins University Subrecipients Receiving Cost-Reimbursable Federal Subawards
Welcome Packet for New Johns Hopkins University Subrecipients Receiving Cost-Reimbursable Federal Subawards Dear Subrecipient, As the recipient of a federal cost reimbursable subaward from Johns Hopkins
More informationReview of Community Centres Final Report March Audit Department. Leaders in inbuilding public trust in incivic government
Review of Community Centres 2003 Final Report March 2004 Audit Department Leaders in inbuilding public trust in incivic government Table of contents Executive summary...3 Background...4 Objectives...5
More informationONTARIO INFRASTRUCTURE AND LANDS CORPORATION. Value for Money Assessment. Sinai Health System Phase 3A Redevelopment Project at Mount Sinai Hospital
ONTARIO INFRASTRUCTURE AND LANDS CORPORATION Value for Money Assessment Sinai Health System Phase 3A Redevelopment Project at Mount Sinai Hospital June 2017 Table of Contents I. EXECUTIVE SUMMARY 2 Ð 2
More informationKush Bottles, Inc. A Nevada corporation (the Company )
Kush Bottles, Inc. A Nevada corporation (the Company ) Audit Committee Charter The Audit Committee (the Committee ) is created by the Board of Directors of the Company (the Board ) to: assist the Board
More information