All 16 items in the clerk’s order. Each carries the city’s own words: the staff recommendation, what the body decided, and its status. Nothing below is written by us.
AU13.1adopted
2025 Audited Financial Statements - Consolidated City, Sinking Funds, and Trust Funds
The Audit Committee recommends that: 1. City Council approve the 2025 Consolidated Financial Statements in Appendix B to the report (June 24, 2026) from the Chief Financial Officer and Treasurer, and the Controller and Chief Accountant. 2. City Council approve the 2025 Sinking Funds Financial Statements in Appendix C to the report (June 24, 2026) from the Chief Financial Officer and Treasurer, and the Controller and Chief Accountant. 3. City Council approve the 2025 Trust Funds Financial Statements in Appendix D to the report (June 24, 2026) from the Chief Financial Officer and Treasurer, and the Controller and Chief Accountant.
Staff recommendation as filed
The Chief Financial Officer and Treasurer, and the Controller and Chief Accountant recommend that: 1. City Council approve the 2025 Consolidated Financial Statements in Appendix B to this report. 2. City Council approve the 2025 Sinking Funds Financial Statements in Appendix C to this report. 3. City Council approve the 2025 Trust Funds Financial Statements in Appendix D to this report.
AU13.2amended
City of Toronto Audit Findings Report for the Year Ended December 31, 2025
The Audit Committee recommends that: 1. City Council receive the City of Toronto Audit Findings Report for the Year Ended December 31, 2025 (June 25, 2026) from KPMG LLP for information.
AU13.3adopted
KPMG Management Letter Recommendations - Update on Action Plans
The Audit Committee: 1. Received the report (June 24, 2026) from the Director, Internal Audit for information.
Staff recommendation as filed
The Director, Internal Audit recommends that: 1. The Audit Committee receive this report for information.
AU13.4amended
Financial Statements and Audit Findings for the Year Ended December 31, 2025 - Agencies
The Audit Committee recommends that: 1. City Council approve the CreateTO 2025 Audited Financial Statements in Attachment 2 to the report (April 13, 2026) from the Chief Executive Officer, CreateTO. 2. City Council approve the Toronto Parking Authority 2025 Audited Financial Statements in Attachment 2 to the report (May 14, 2026) from the President, Toronto Parking Authority. 3. City Council receive for information the Exhibition Place 2025 Audit Financial Statements in Attachment 1 to the report (June 4, 2026) from the Chief Executive Officer, Exhibition Place and the Audit Findings Report in Attachment 3 to the report (June 4, 2026) from the Chief Executive Officer, Exhibition Place. 4. City Council receive for information the Heritage Toronto 2025 Audited Financial Statements in Attachment 1 to the letter (March 24, 2026) from the Board of Directors, Heritage Toronto, the Audit Findings Report to the Board in Attachment 2 to the letter (March 24, 2026) from the Board of Directors, Heritage Toronto, the Management Representation Letter to the report (March 24, 2026) from the Executive Director, Heritage Toronto, and the Management Representation Letter in Attachment 3 to the letter (March 24, 2026) from the Board of Directors, Heritage Toronto. 5. City Council receive for information the Sankofa Square 2025 Audited Financial Statements and Auditors Report in Attachment 1 to the letter (March 24, 2026) from the Board of Management, Sankofa Square, and the Management Representation Letter dated April 27, 2026 in Attachment 3 to the letter (March 24, 2026) from the Board of Management, Sankofa Square. 6. City Council receive for information the TO Live 2025 Audited Financial Results in Attachment 1 to the report (May 25, 2026) from the President and Chief Executive Officer, TO Live and Audit Findings Report in Attachment 2 to the report (May 25, 2026) from the President and Chief Executive Officer, TO Live. 7. City Council receive for information the Toronto Atmospheric Fund 2025 Audited Consolidated Financial Statements as presented in Attachment 1 to the report (April 28, 2026) from the Director of Finance, Toronto Atmospheric Fund. 8. City Council receive for information the Toronto Public Library 2025 Audited Financial Statements in Attachment 2 to the letter (May 26, 2026) from the Toronto Public Library Board, and the Audit Findings in Attachment 1 to the letter (May 26, 2026) from the Toronto Public Library Board. 9. City Council receive for information the Toronto Transit Commission Draft Consolidated Financial Statements of Toronto Transit Commission for the Year Ended December 31, 2025 in the Attachment 2 to the report (May 26, 2026) from the Interim Chief Financial Officer, TTC, and the Audit Findings Report in the Attachment 2 to the report (May 26, 2026) from the Interim Chief Financial Officer, TTC. 10. City Council receive for information the Toronto Zoo 2025 Audit Results in Attachment 2 to the report (May 20, 2026) from the Chief Transformation Officer, Toronto Zoo, and the Toronto Zoo 2025 Financial Statements in Attachment 1 to the report (May 20, 2025) from the Chief Transformation Officer, Toronto Zoo.
AU13.5adopted
Status of the Financial Statement Audits of the City’s Agencies and Corporations for the Year Ended December 31, 2025
The Audit Committee recommends that: 1. City Council receive the report (June 24, 2026) from the Auditor General on the status of the financial statement audits of the City's Agencies and Corporations for the year ended December 31, 2025 for information.
Staff recommendation as filed
The Auditor General recommends that: 1. City Council receive this report on the status of the financial statement audits of the City's Agencies and Corporations for the year ended December 31, 2025.
AU13.6adopted
Auditor General's 2026 Consolidated Follow-up Report Status of Outstanding Recommendations for City Divisions, Agencies and Corporations
The Audit Committee recommends that: 1. City Council direct that the confidential information contained in Confidential Attachment 1 to the report (June 29, 2026) from the Auditor General remain confidential in its entirety, as it contains information that involves the security of property of the City of Toronto or its agencies and corporations.
Staff recommendation as filed
The Auditor General recommends that: 1. City Council direct that the confidential information contained in Confidential Attachment 1 remain confidential in its entirety, as it contains information that involves the security of property of the City of Toronto or its agencies and corporations.
AU13.7adopted
Audit of Solid Waste Management Services - Contract Management for Solid Waste Collections, Organics Processing Services and Construction Projects
The Audit Committee recommends that: 1. City Council request the General Manager, Solid Waste Management Services to: a. Ensure contracted service providers that are required to respond to and address 311 service requests do so in accordance with the contractual requirements; b. Ensure service providers are meeting their contractual requirement to provide complete Global Positioning System data for trucks in service; c. Enhance Solid Waste Management Services' contract monitoring procedures to include assessing the accuracy and completeness of the collections service providers' daily reports; and d. Perform a cost-benefit analysis on further leveraging Global Positioning System data use for contract monitoring purposes, including the opportunity to improve the Global Positioning System system reports to contain location data records at frequent intervals. 2. City Council request the General Manager, Solid Waste Management Services to ensure the organics processing facility operators: a. Meet contractual requirements, which are inclusive of quality and quantity performance standards, maintenance, regulatory, and health and safety requirements; and b. Take corrective actions to rectify non-compliance instances in a timely manner, as determined and documented by Solid Waste Management Services. 3. City Council request the General Manager, Solid Waste Management Services to: a. Ensure external consultants document and submit their inspection reports according to the contract terms and policies and procedures used by Solid Waste Management Services; b. Retain external consultants' inspection reports and establish routine spot checks to ensure the information in the reports is complete and accurate; and c. Monitor external consultant Request For Information response times and completeness of project Request For Information logs against contract requirements. 4. City Council request the General Manager, Solid Waste Management Services, in consultation with the Chief Procurement Officer and Legal Services, to: a. Ensure that liquidated damage categories included in future collection service provider contracts meet the criteria for Solid Waste Management Services staff to be able to apply them effectively, as well as explore incorporating other contractual accountability mechanisms (e.g., key performance indicators, performance targets) that can be utilized more effectively for contract management purposes; b. Develop and incorporate key performance indicators and performance targets into the scope of work of future organics processing facility operator contracts, where applicable, to encourage desired performance and assess vendor performance; and c. Develop and incorporate key performance indicators and performance targets relating to quality and timeliness of services into the scope of work of future construction contractor and external consultant contracts, where applicable, to establish performance standards, encourage desired performance and assess vendor performance. 5. City Council request the General Manager, Solid Waste Management Services to: a. Ensure Solid Waste Management Services contract managers complete performance evaluations in accordance with the frequencies outlined in the Purchasing and Materials Management Division Supplier Performance Evaluation procedure and Solid Waste Management Services' policies and procedures; b. Ensure all Solid Waste Management Services contract managers complete Purchasing and Materials Management Division's training and annual refreshers relating to Purchasing and Materials Management Division's Supplier Performance Evaluation procedure requirements for all contract types; and c. Ensure Solid Waste Management Services contract managers monitor whether construction contractors and external consultants take appropriate corrective action in response to areas where they do not meet performance expectations, including communicating, reviewing and documenting whether issues persist or are resolved. 6. City Council request the Chief Procurement Officer, Purchasing and Materials Management Division to: a. Review and enhance its Supplier Performance Evaluation procedure to clarify its applicability to service contracts; b. Develop a corporate-wide framework and implementation plan to incorporate performance evaluation scores into future bid evaluations, in consultation with relevant divisional representatives; and c. Provide training and annual refreshers to contract managers and staff with delegated or assigned contract management responsibilities, including responsibility for vendor oversight, performance monitoring, deliverable validation, or contract administration, on Purchasing and Materials Management Division's supplier performance evaluation policy and procedure requirements for all contract types. 7. City Council request the General Manager, Solid Waste Management Services to: a. Ensure invoices (and supporting documents) are reviewed and verified to be in accordance with the contract terms and related policies and procedures, before payment is approved (for all contract categories); b. Ensure all supporting documents for the invoice package are obtained and retained as required by the contract (for all contract categories); and c. Establish guidelines for reviewing, analyzing, and documenting external consultant invoices. 8. City Council request the General Manager, Solid Waste Management Services to: a. Ensure external consultants and Solid Waste Management Services contract managers follow the change directive process, which includes issuing a formal signed change directive form (for construction contractors) or written authorization (for external consultants) before the extra work is performed, as required by the policies and procedures implemented or adopted by the Solid Waste Management Services division; b. Develop a policy that requires the use of standardized "root cause" categories to identify and track all change orders for contracts; c. Establish procedures for assessing when and how to pursue claims and cost recovery of change orders, including a consideration of the cost and benefit of pursuing such claims; d. Implement a process to centrally track change orders, including volume, value, root cause category, and analyze trends across all contracts to identify areas of continuous improvement; e. Ensure Solid Waste Management Services contract managers review and approve all change orders, including the accuracy and completeness of change order supporting documentation, as well as the change order pricing, ensuring mathematical accuracy and compliance with contract terms (e.g., markups); and f. Provide annual refresher training to Solid Waste Management Services contract managers on the applicable change directive and change order policies, procedures, and required documentation. 9. City Council direct that Confidential Attachment 1 to the report (June 24, 2026) from the Auditor General remain confidential in its entirety, as it contains information that is subject to litigation or potential litigation that affects the City of Toronto.
Staff recommendation as filed
The Auditor General recommends that: 1. City Council request the General Manager, Solid Waste Management Services to: a. Ensure contracted service providers that are required to respond to and address 311 service requests do so in accordance with the contractual requirements; b. Ensure service providers are meeting their contractual requirement to provide complete Global Positioning System data for trucks in service; c. Enhance Solid Waste Management Services' contract monitoring procedures to include assessing the accuracy and completeness of the collections service providers' daily reports; and d. Perform a cost-benefit analysis on further leveraging Global Positioning System data use for contract monitoring purposes, including the opportunity to improve the Global Positioning System system reports to contain location data records at frequent intervals. 2. City Council request the General Manager, Solid Waste Management Services to ensure the organics processing facility operators: a. Meet contractual requirements, which are inclusive of quality and quantity performance standards, maintenance, regulatory, and health and safety requirements; and b. Take corrective actions to rectify non-compliance instances in a timely manner, as determined and documented by Solid Waste Management Services. 3. City Council request the General Manager, Solid Waste Management Services to: a. Ensure external consultants document and submit their inspection reports according to the contract terms and policies and procedures used by Solid Waste Management Services; b. Retain external consultants' inspection reports and establish routine spot checks to ensure the information in the reports is complete and accurate; and c. Monitor external consultant Request For Information response times and completeness of project Request For Information logs against contract requirements. 4. City Council request the General Manager, Solid Waste Management Services, in consultation with the Chief Procurement Officer and Legal Services, to: a. Ensure that liquidated damage categories included in future collection service provider contracts meet the criteria for Solid Waste Management Services staff to be able to apply them effectively, as well as explore incorporating other contractual accountability mechanisms (e.g., key performance indicators, performance targets) that can be utilized more effectively for contract management purposes; b. Develop and incorporate key performance indicators and performance targets into the scope of work of future organics processing facility operator contracts, where applicable, to encourage desired performance and assess vendor performance; and c. Develop and incorporate key performance indicators and performance targets relating to quality and timeliness of services into the scope of work of future construction contractor and external consultant contracts, where applicable, to establish performance standards, encourage desired performance and assess vendor performance. 5. City Council request the General Manager, Solid Waste Management Services to: a. Ensure Solid Waste Management Services contract managers complete performance evaluations in accordance with the frequencies outlined in the Purchasing and Materials Management Division Supplier Performance Evaluation procedure and Solid Waste Management Services' policies and procedures; b. Ensure all Solid Waste Management Services contract managers complete Purchasing and Materials Management Division's training and annual refreshers relating to Purchasing and Materials Management Division's Supplier Performance Evaluation procedure requirements for all contract types; and c. Ensure Solid Waste Management Services contract managers monitor whether construction contractors and external consultants take appropriate corrective action in response to areas where they do not meet performance expectations, including communicating, reviewing and documenting whether issues persist or are resolved. 6. City Council request the Chief Procurement Officer, Purchasing and Materials Management Division to: a. Review and enhance its Supplier Performance Evaluation procedure to clarify its applicability to service contracts; b. Develop a corporate-wide framework and implementation plan to incorporate performance evaluation scores into future bid evaluations, in consultation with relevant divisional representatives; and c. Provide training and annual refreshers to contract managers and staff with delegated or assigned contract management responsibilities, including responsibility for vendor oversight, performance monitoring, deliverable validation, or contract administration, on Purchasing and Materials Management Division's supplier performance evaluation policy and procedure requirements for all contract types. 7. City Council request the General Manager, Solid Waste Management Services to: a. Ensure invoices (and supporting documents) are reviewed and verified to be in accordance with the contract terms and related policies and procedures, before payment is approved (for all contract categories); b. Ensure all supporting documents for the invoice package are obtained and retained as required by the contract (for all contract categories); and c. Establish guidelines for reviewing, analyzing, and documenting external consultant invoices. 8. City Council request the General Manager, Solid Waste Management Services to: a. Ensure external consultants and Solid Waste Management Services contract managers follow the change directive process, which includes issuing a formal signed change directive form (for construction contractors) or written authorization (for external consultants) before the extra work is performed, as required by the policies and procedures implemented or adopted by the Solid Waste Management Services division; b. Develop a policy that requires the use of standardized "root cause" categories to identify and track all change orders for contracts; c. Establish procedures for assessing when and how to pursue claims and cost recovery of change orders, including a consideration of the cost and benefit of pursuing such claims; d. Implement a process to centrally track change orders, including volume, value, root cause category, and analyze trends across all contracts to identify areas of continuous improvement; e. Ensure Solid Waste Management Services contract managers review and approve all change orders, including the accuracy and completeness of change order supporting documentation, as well as the change order pricing, ensuring mathematical accuracy and compliance with contract terms (e.g., markups); and f. Provide annual refresher training to Solid Waste Management Services contract managers on the applicable change directive and change order policies, procedures, and required documentation. 9. City Council direct that Confidential Attachment 1 to the report from the Auditor General remain confidential in its entirety, as it contains information that is subject to litigation or potential litigation that affects the City of Toronto.
AU13.8amended
Audit of the City's Administrative Penalty System for Parking and Red Light Camera Violations
The Audit Committee recommends that: 1. To reduce the screening review backlog for parking penalties and, consequently, time-to-screening, City Council request the City Solicitor, in consultation with the Executive Director, Court Services, and the Director of Revenue Services, to: a. Assess what changes can be made through the online dispute portal, Administrative Penalty System forms, and the City website to provide additional guidance for disputers and encourage complete submissions; b. Assess the feasibility and benefits of restricting a screening review to only include documents submitted at the time of the screening request, with exceptions as necessary; c. Formally define time-to-screening targets for parking administrative penalties, taking into account current issuance and dispute rates, for City Council consideration; and d. Conduct a detailed staffing analysis that takes into consideration the estimated new screening requests, existing screening review backlog, time allocation between screening reviews and other duties, screening officer throughput, and use of overtime if needed, to determine the optimal staffing level for screening officers to reduce the backlog and time-to-screening for administrative penalties. 2. To keep the time-to-screening for red light camera penalties within acceptable timeframes, City Council request the City Solicitor to formally define time-to-screening targets for red light camera administrative penalties, taking into account current issuance and dispute rates, for City Council consideration. 3. To inform a recipient of administrative penalty amounts overdue and in default, City Council request the Director, Revenue Services, to: a. Ensure Notices of Overdue Parking Penalty, Notices of Default, and Notices of Overdue Penalty Order are sent on the day their respective penalties qualify for these notices; b. Review quality control and reconciliation processes to ensure they accurately identify and send all missed notices, add all missed late fees, and process all missed plate denials on the earliest day following qualification; c. Investigate why any notices, late payment fees and / or plate denials that should have been sent or processed were not, and update the automated scripts that produce them accordingly; and d. Work with the Ministry of Transportation and Ministry of the Attorney General, as applicable, to complete all necessary system integration work to begin processing licence plate denial for red light camera penalties as soon as penalties qualify. 4. To improve Administrative Penalty System performance monitoring and reporting, City Council request the Executive Director, Court Services, in consultation with the City Solicitor and Director, Revenue Services, to: a. Develop a performance measurement framework for the Administrative Penalty System program; b. Establish and report on key performance indicators and targets aligned with program priorities to the General Government Committee that include, but are not limited to, time-to-screening, dispute processing times, backlog reduction, average screenings completed per screening officer, timely collection of outstanding penalties, timely use of notices, fees, and licence plate denial, and the cumulative dollar amount of outstanding penalties; and c. Continue to align reporting with activities performed during the reporting period by revising reporting methods to include all activities in the reporting year rather than only activities pertaining to penalties issued in that year and compare annual results on this basis. 5. To improve the reliability of reporting for oversight and decision-making of the Administrative Penalty System, City Council request the Executive Director, Court Services, City Solicitor, and Director, Revenue Services to develop routine reports through the Case Management System that are logical and include criteria that address the program's needs and operations, inclusive of parking penalties, once these penalties transition onto the system. 6. City Council direct that Confidential Attachment 1 to the report (June 24, 2026) from the Auditor General remain confidential in its entirety, as it contains information involving the security of property belonging to the City of Toronto. 7. City Council request the General Manager, Transportation Services, in collaboration with Court Services, Legal Services, Revenue Services, and the Toronto Police Service, to explore the feasibility of a tiered penalty structure for repeat offenders, and to report to the appropriate Standing Committee in 2027 on the potential for short-term or long-term opportunities, including technical, policy and financial considerations, along with best practices and experiences from other jurisdictions.
Staff recommendation as filed
The Auditor General recommends that: 1. To reduce the screening review backlog for parking penalties and, consequently, time-to-screening, City Council request the City Solicitor, in consultation with the Executive Director, Court Services, and the Director of Revenue Services, to: a. Assess what changes can be made through the online dispute portal, Administrative Penalty System forms, and the City website to provide additional guidance for disputers and encourage complete submissions; b. Assess the feasibility and benefits of restricting a screening review to only include documents submitted at the time of the screening request, with exceptions as necessary; c. Formally define time-to-screening targets for parking administrative penalties, taking into account current issuance and dispute rates, for City Council consideration; and d. Conduct a detailed staffing analysis that takes into consideration the estimated new screening requests, existing screening review backlog, time allocation between screening reviews and other duties, screening officer throughput, and use of overtime if needed, to determine the optimal staffing level for screening officers to reduce the backlog and time-to-screening for administrative penalties. 2. To keep the time-to-screening for red light camera penalties within acceptable timeframes, City Council request the City Solicitor to formally define time-to-screening targets for red light camera administrative penalties, taking into account current issuance and dispute rates, for City Council consideration. 3. To inform a recipient of administrative penalty amounts overdue and in default, City Council request the Director, Revenue Services, to: a. Ensure Notices of Overdue Parking Penalty, Notices of Default, and Notices of Overdue Penalty Order are sent on the day their respective penalties qualify for these notices; b. Review quality control and reconciliation processes to ensure they accurately identify and send all missed notices, add all missed late fees, and process all missed plate denials on the earliest day following qualification; c. Investigate why any notices, late payment fees and / or plate denials that should have been sent or processed were not, and update the automated scripts that produce them accordingly; and d. Work with the Ministry of Transportation and Ministry of the Attorney General, as applicable, to complete all necessary system integration work to begin processing licence plate denial for red light camera penalties as soon as penalties qualify. 4. To improve Administrative Penalty System performance monitoring and reporting, City Council request the Executive Director, Court Services, in consultation with the City Solicitor and Director, Revenue Services, to: a. Develop a performance measurement framework for the Administrative Penalty System program; b. Establish and report on key performance indicators and targets aligned with program priorities to the General Government Committee that include, but are not limited to, time-to-screening, dispute processing times, backlog reduction, average screenings completed per screening officer, timely collection of outstanding penalties, timely use of notices, fees, and licence plate denial, and the cumulative dollar amount of outstanding penalties; and c. Continue to align reporting with activities performed during the reporting period by revising reporting methods to include all activities in the reporting year rather than only activities pertaining to penalties issued in that year and compare annual results on this basis. 5. To improve the reliability of reporting for oversight and decision-making of the Administrative Penalty System, City Council request the Executive Director, Court Services, City Solicitor, and Director, Revenue Services to develop routine reports through the Case Management System that are logical and include criteria that address the program's needs and operations, inclusive of parking penalties, once these penalties transition onto the system. 6. City Council direct that Confidential Attachment 1 to the report from the Auditor General remain confidential in its entirety, as it contains information involving the security of property belonging to the City of Toronto.
AU13.9adopted
Cybersecurity Audit of Toronto Public Library: Overall Assessment of Network, Systems and Physical Security
The Audit Committee recommends that: 1. City Council receive the report (May 15, 2026) from the Auditor General for information.
Staff recommendation as filed
The Toronto Public Library Board recommends that: 1. City Council receive for information via Audit Committee, the Auditor General's public report Cybersecurity Audit of Toronto Public Library: Overall Assessment of Network, Systems and Physical Security, in Attachment 1 of the report dated May 25, 2026.
AU13.10adopted
Audit of the Toronto Police Service’s Information Technology Governance: Driving Improved Accountability and Transparency in Achieving Technology Objectives
The Audit Committee recommends that: 1. City Council receive the report (June 17, 2026) from the Auditor General for information.
Staff recommendation as filed
Councillor Shelley Carroll recommends that: 1. City Council receive this report for information.
AU13.11amended
Continuous Controls Monitoring: City Staff Overtime, Absenteeism, and Other Payroll-Related Expenses
The Audit Committee recommends that: 1. City Council request the Chief People Officer, in coordination with the Chief Financial Officer and Treasurer, and the Director, Pension, Payroll and Employee Benefits Division, to review the current Attendance Management Program to: a. Evaluate whether historical standards and processes developed in 2001 are still relevant to the ongoing operational needs at the City, and update if it is determined that changes are needed; and b. Enhance corporate oversight and benchmarks to measure effectiveness of the program across divisions, particularly for those with high absenteeism. 2. City Council request the Chief Financial Officer and Treasurer and the Director, Pension, Payroll and Employee Benefits Division, in coordination with the Chief People Officer, to: a. Review the sick occurrence transactions provided by the Auditor General and determine, in coordination with the City Solicitor, if any pay adjustments are needed; b. Determine whether any retroactive review of all Sick-New Occurrence transactions is needed for prior periods, including since the inception of the Sick-New Occurrence policy; c. Communicate and train staff and supervisors to improve their understanding of the Sick-New Occurrence policy and exception approval requirements; and d. Coordinate with the Chief Technology Officer to evaluate whether automated controls can be implemented to ensure that the correct Sick-New Occurrence type is entered into the system when this sick time is entered by staff. 3. City Council request the Chief People Officer in coordination with relevant Division Heads, to: a. Review the existing exemption lists for payment of overtime to non-union staff, and assess whether job codes described in the lists for payment of overtime to non-union staff remain appropriate in accordance with operational needs; b. Develop procedures to ensure that these exemption lists are reviewed on a periodic basis; and c. Review the job codes for non-union staff who are paid overtime and are not included in the exemption list as eligible to receive overtime pay, and assess whether this practice remains appropriate in accordance with operational needs. 4. City Council request the Chief Financial Officer and Treasurer, in coordination with relevant Division Heads, to: a. Establish a formal process to ensure that work schedule updates entered in divisional timekeeping systems that interface with the City's payroll system are reflected accurately and in a timely manner and that periodic reconciliations are performed to confirm both systems are aligned; b. Implement monitoring controls to identify and promptly resolve schedule mismatches between the systems; and c. Review the list of exceptions provided as a result of this report and determine whether any payroll adjustments are required. 5. City Council request the Auditor General to consider additional future reports on Continuous Controls Monitoring: City Staff Overtime, Absenteeism, and Other Payroll-Related Expenses, and in collaboration with People and Equity Division to provide expanded prior year information and associated trends within the reports.
Staff recommendation as filed
The Auditor General recommends that: 1. City Council request the Chief People Officer, in coordination with the Chief Financial Officer and Treasurer, and the Director, Pension, Payroll and Employee Benefits Division, to review the current Attendance Management Program to: a. Evaluate whether historical standards and processes developed in 2001 are still relevant to the ongoing operational needs at the City, and update if it is determined that changes are needed; and b. Enhance corporate oversight and benchmarks to measure effectiveness of the program across divisions, particularly for those with high absenteeism. 2. City Council request the Chief Financial Officer and Treasurer and the Director, Pension, Payroll and Employee Benefits Division, in coordination with the Chief People Officer, to: a. Review the sick occurrence transactions provided by the Auditor General and determine, in coordination with the City Solicitor, if any pay adjustments are needed; b. Determine whether any retroactive review of all Sick-New Occurrence transactions is needed for prior periods, including since the inception of the Sick-New Occurrence policy; c. Communicate and train staff and supervisors to improve their understanding of the Sick-New Occurrence policy and exception approval requirements; and d. Coordinate with the Chief Technology Officer to evaluate whether automated controls can be implemented to ensure that the correct Sick-New Occurrence type is entered into the system when this sick time is entered by staff. 3. City Council request the Chief People Officer in coordination with relevant Division Heads, to: a. Review the existing exemption lists for payment of overtime to non-union staff, and assess whether job codes described in the lists for payment of overtime to non-union staff remain appropriate in accordance with operational needs; b. Develop procedures to ensure that these exemption lists are reviewed on a periodic basis; and c. Review the job codes for non-union staff who are paid overtime and are not included in the exemption list as eligible to receive overtime pay, and assess whether this practice remains appropriate in accordance with operational needs. 4. City Council request the Chief Financial Officer and Treasurer, in coordination with relevant Division Heads, to: a. Establish a formal process to ensure that work schedule updates entered in divisional timekeeping systems that interface with the City's payroll system are reflected accurately and in a timely manner and that periodic reconciliations are performed to confirm both systems are aligned; b. Implement monitoring controls to identify and promptly resolve schedule mismatches between the systems; and c. Review the list of exceptions provided as a result of this report and determine whether any payroll adjustments are required.
AU13.12received
SmartTrack Invoicing
The Audit Committee: 1. Received Administrative Inquiry IA41.1 from Councillor Jamaal Myers and Answer IA41.1a from the Executive Director, Transit Expansion for information.
AU13.13adopted
Business Improvement Areas - Update on the 2024 and 2025 Audited Financial Statements
The Audit Committee recommends that: 1. City Council approve the 2024 and 2025 audited financial statements and management letters of the Business Improvement Areas as attached in Appendices A to Y to the report (June 15, 2026) from the Chief Financial Officer and Treasurer: - Appendix A - Albion Islington Square - 2024 Financial Statements - Appendix B - Chinatown - 2024 Financial Statements - Appendix C - Crossroads of the Danforth - 2024 Financial Statements - Appendix D - Harbord Street - 2024 Financial Statements - Appendix E - Leslieville - 2024 Financial Statements - Appendix F - Long Branch - 2024 Financial Statements - Appendix G - Wexford Heights - 2024 Financial Statements - Appendix H - Multiple BIAs (Appendices A-G) - Management Letters - Appendix I - Bloordale Village - 2024 Financial Statements and Management Letter - Appendix J - College Promenade - 2024 Financial Statements and Management Letter - Appendix K - College West - 2024 Financial Statements and Management Letter - Appendix L - Lakeshore Village - 2024 Financial Statements and Management Letter - Appendix M - Korea Town - 2024 Financial Statements and Management Letter - Appendix N - MarkeTO - 2024 Financial Statements and Management Letter - Appendix O - Mimico By The Lake - 2024 Financial Statements and Management Letter - Appendix P - Mimico Village - 2024 Financial Statements and Management Letter - Appendix Q - Oakwood Village - Management Letters - Appendix R - Regal Heights Village - 2024 Financial Statements and Management Letter - Appendix S - Shop The Queensway - 2024 Financial Statements and Management Letter - Appendix T - Upper Village - 2024 Financial Statements and Management Letter - Appendix U - York-Eglinton - 2024 Financial Statements and Management Letter - Appendix V - Downtown Yonge - 2025 Financial Statements and Management Letter - Appendix W - Financial District - 2025 Financial Statements and Management Letter - Appendix X - Toronto Downtown West - 2025 Financial Statements and Management Letter - Appendix Y - Riverside - 2025 Financial Statements and Management Letter
Staff recommendation as filed
The Chief Financial Officer and Treasurer recommend that: 1. City Council approve the 2024 and 2025 audited financial statements and management letters of the Business Improvement Areas as attached in Appendices A to Y to this report.
AU13.14adopted
Community Centres - 2025 Audited Financial Statements
The Audit Committee recommends that: 1. City Council receive the 2025 Audited Financial Statements and Management Letters, where applicable, for the Community Centres in Attachments 1 to 10 to the report (June 24, 2026) from the Auditor General for information: - Attachment 1 - Financial Statements and Report to the Board of Management - 519 Church Street Community Centre - Attachment 2 - Financial Statements and Report to the Board of Management - Applegrove Community Complex - Attachment 3 - Financial Statements and Report to the Board of Management - Cecil Community Centre - Attachment 4 - Financial Statements and Report to the Board of Management - Central Eglinton Community Centre - Attachment 5 - Financial Statements and Report to the Board of Management - Community Centre 55 - Attachment 6 - Financial Statements and Report to the Board of Management - Eastview Neighbourhood Community Centre - Attachment 7 - Financial Statements and Report to the Board of Management - Ralph Thornton Community Centre - Attachment 8 - Financial Statements and Report to the Board of Management - Scadding Court Community Centre - Attachment 9 - Financial Statements and Report to the Board of Management - Swansea Town Hall Community Centre - Attachment 10 - Financial Statements and Report to the Board of Management - Waterfront Neighbourhood Centre
Staff recommendation as filed
The Auditor General recommends that: 1. City Council receive the 2025 audited financial statements and management letters, where applicable, for the Community Centres in attachments 1 to 10 to this report for information.
AU13.15adopted
Arenas - 2025 Audited Financial Statements and Status of Outstanding 2025 Audited Financial Statements
The Audit Committee recommends that: 1. City Council receive the 2025 Audited Financial Statements and Management Letters, where applicable, for the Arenas in Attachments 1 to 5 to the report (June 24, 2026) from the Auditor General for information: - Attachment 1 - Financial Statements and Report to the Board of Management - George Bell Arena - Attachment 2 - Financial Statements and Report to the Board of Management - Larry Grossman Forest Hill Memorial Arena - Attachment 3 - Financial Statements and Report to the Board of Management - McCormick Playground Arena - Attachment 4 - Financial Statements and Report to the Board of Management - North Toronto Memorial Arena - Attachment 5 - Financial Statements and Report to the Board of Management - William H. Bolton Arena
Staff recommendation as filed
The Auditor General recommends that: 1. City Council receive the 2025 audited financial statements and management letters, where applicable, for the Arenas in attachments 1 to 5 to this report for information.
AU13.16amended
Report on the Results of Applying Specified Auditing Procedures to Financial Information Other Than Financial Statements for the Year Ended December 31, 2025
The Audit Committee recommends that: 1. City Council receive the letter (May 27, 2026) from Kwok and Associate, Licensed Public Accountant on the 2025 Compliance Audit for the Auditor General's Office of the City of Toronto for information.