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Executive Committee · 2023-01-31 · 2023.EX2.7

The filed record

Auditor General's 2022 Work Plan Update and Request for Administrative Amendment to City Reserve Fund Accounts

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The decision

2023-01-31 · Executive Committee · referred

As filed

The Executive Committee referred the Item to the Chief Financial Officer and Treasurer for consideration and report back to the Executive Committee prior to the 2024 budget process.

On the agenda

As the city filed it

City Council on July 19, 20, 21 and 22, 2022, adopted Item AU13.13 as amended, and in so doing, has forwarded the report (June 24, 2022) from the Auditor General to the Budget Committee for consideration during the 2023 Budget process. In recent years, the Auditor General has completed a number of comprehensive and complex audits and investigations that covered a broad range of programs and services across the City and its agencies and corporations.

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The Auditor General's 2022 Work Plan included 20 in-progress projects and upcoming projects for 2022 and another 16 projects to be initiated in 2022 or 2023, contingent upon availability of audit resources and consideration of emerging risks. To date, the Auditor General has completed ten projects in 2022. There are currently more than seven projects, including recommendation follow-up of certain high priority recommendations and two information technology projects, as well as several investigations underway. The purpose of this report is to: 1. provide an update on the status of the Auditor General's 2022 Work Plan 2. highlight staffing challenges impacting the Work Plan 3. request carryover of operating funding for key audit projects through the creation of a new discretionary reserve fund for the Auditor General's Office. In the first half of 2022, the Auditor General's Office was impacted by unanticipated staff leaves, turnover, and vacancies which has led to staffing and capacity constraints. The lower than expected staff complement is expected to continue through the next several months. Consequently, certain projects in the 2022 Work Plan will likely need to be delayed or deferred.

    On the record

    The item as the City filed it

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