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Exhibition Place · 2023-12-04 · 2023.EP7.5

The filed record

Exhibition Place Parking Review Audit Report 2023

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The decision

2023-12-04 · Exhibition Place · adopted

As filed

The Board of Governors of Exhibition Place: 1. Received the City of Toronto Internal Audit report attached as Appendix A to the report (November 20, 2023) from the Chief Executive Officer, Exhibition Place for information.

On the agenda

As the city filed it

The City of Toronto Internal Audit was engaged by Exhibition Place in 2023 for the review of the Parking Revenue Process as part of Exhibition Place continuous review of key processes and controls in support of its financial goal to ensure its operations are sustainable and competitively priced. This includes reviewing current systems, agreements, practices, and processes to assess opportunities for more efficient, effective, and sustainable delivery of operations and be open to change, including future enhancements that are required to support growth in our events, conventions, and tradeshow business.

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The objectives of this review were to assess whether: 1. Adequate processes and controls are in place to ensure that all sources of Parking Revenues are received/collected and recorded accurately and completely; and 2. Any opportunities for improvement to existing processes and controls. The review included a review of processes and controls with respect to the following parking revenue streams: 1. Pay and Display, and Mobile app processes, including the settlement of revenues as per the agreement between Exhibition Place and Toronto Parking Authority; 2. Parking Attendants; and 3. Exhibitor Parking. Exhibition Place Parking Review Report 2023, Appendix A, prepared by the Acting Director, City Internal Audit highlights their review and summarizes issues of the engagement, the auditor's suggestions, and recommendations. Management has provided responses to the audit findings which will help to improve the overall accounting and internal control process and procedures. City Internal Audit staff will be attending the Board meeting on December 4, 2023 in case there are questions of staff.

Staff recommended

The Chief Executive Officer, Exhibition Place recommends that: 1. The Board receive for information the City of Toronto Internal Audit report attached as Appendix A.

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