Audit Committee
The full agenda, as filed
All 7 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.
AU6.1amended
The Auditor General's 2023 Work Plan included an operational review of how the Parks, Forestry and Recreation Division manages and maintains over 1,500 parks in the City of Toronto. This report presents the first phase of the operational review, which focuses on the efficiency of daily park maintenance activities, compliance with the established service level standards, and identifying opportunities for improving how the Parks Branch performs day-to-day maintenance to help keep parks beautiful, clean, and safe. The Parks, Forestry and Recreation Division's mission is to improve the quality of life of Toronto's diverse communities by providing safe, beautiful parks, a healthy, expanding urban forest, and high quality, community-focused recreational experiences. The Parks Branch is responsible for on-going care and maintenance of City-operated parks, including various amenities found in each park. Our audit identifies opportunities for the Parks, Forestry and Recreation Division to improve parks crew productivity, supervision of maintenance activities and measuring the achievement of service level standards by: a. Leveraging technology and improving scheduling, tracking, and monitoring processes. b. Strengthening monitoring and on-site supervision of daily maintenance activities. c. Setting performance expectations and measuring outcomes.
The Audit Committee recommends that: 1. City Council request the General Manager, Parks, Forestry and Recreation Division, to fully utilize the Global Positioning System technology available, to improve parks maintenance crew productivity and to help plan, assign and monitor work by: a. maximizing the amount of time spent actively working on parks maintenance activities (i.e., grass cutting, washroom cleaning, litter picking, etc.); b. reducing the time spent on supporting activities where possible (i.e., driving, time spent at the yard, etc.); and c. minimizing non-productive time (i.e., idle time, unreported stops and breaks, etc.). 2. City Council request the General Manager, Parks, Forestry and Recreation Division to reinforce clear guidelines and allowances for acceptable stop times, break times, and the valid operational reasons for taking these stops and breaks. 3. City Council request the General Manager, Parks, Forestry and Recreation to: a. implement monitoring and accountability procedures that include a regular review of a sample of parks maintenance crews' Daily Activity Sheets together with the Global Positioning System reports to verify that crews accurately record information (including locations, activities, and times) on their Daily Activity Sheets; and b. review additional Daily Activity Sheets and Global Positioning System reports where issues are noted to determine whether further follow-up is needed to ascertain the accuracy and reliability of work reported on the Daily Activity Sheets. 4. City Council request the General Manager, Parks, Forestry and Recreation in collaboration with the General Manager, Fleet Services to ensure that Global Positioning System devices are installed onto all vehicles used by the Parks Branch. 5. City Council request the General Manager, Parks, Forestry and Recreation to provide additional training and ensure staff are consistently following the Division's operational policies and procedures and have a clear understanding of their responsibilities for completing the Daily Activity Sheets. 6. City Council request the General Manager, Parks, Forestry and Recreation Division, to require supervisory staff to conduct thorough reviews of Daily Activity Sheets to ensure crews are properly documenting their daily activities including locations, time in and out for each location, lunch / break times, tasks completed at each location, and travel time. 7. City Council request the General Manager, Parks, Forestry and Recreation Division, in collaboration with the Chief Technology Officer, to digitalize and modernize processes, adopting technology-enabled tools to: a. improve tracking, recordkeeping and monitoring of daily maintenance activities; and b. support the Parks Branch's ability to collect and analyze data to improve the efficiency and effectiveness of the parks' maintenance operations. 8. City Council request the General Manager, Parks, Forestry and Recreation Division, to strengthen supervision, monitoring and quality assurance processes over park maintenance activities by: a. establishing clearer guidelines for Supervisors for what should be observed when conducting on-site monitoring / review of completed parks maintenance activities; b. providing periodic training to Supervisors on guidelines and good practices for conducting on-site monitoring; c. ensuring on-site monitoring and observation are conducted on a surprise basis at different times of a workday for crews at work locations being reviewed; and d. summarizing and analyzing results from quality assurance reviews to identify trends or themes that indicate where more guidance, training, and supervision of crews may be warranted. 9. City Council request the General Manager, Parks, Forestry and Recreation Division, to: a. review the current service level standards to ensure they are realistic and reasonable, taking into account the budget and resource constraints of the City and benchmarking against service level standards being delivered by other relevant jurisdictions; b. create and maintain a standardized service level for each park classification; c. develop key performance indicators to measure the achievement of the existing service level standards; and d. develop the necessary processes to periodically measure and report service level performance and to identify and address gaps between service level expectations and actual performance. 10. City Council request the General Manager, Parks, Forestry and Recreation to report to Audit Committee, as part of future reports on Audit of Parks Branch Operations - Phase 1, on the plan for cultural change within Parks, Forestry and Recreation. 11. City Council request the General Manager, Parks, Forestry and Recreation, to report to the Audit Committee with an update on the review and quality assurance outcomes to the Daily Activity Sheets process, at the: a. December 9, 2024 Audit Committee Meeting; b. July 11, 2025 Audit Committee Meeting; and, c. November 5, 2025 Audit Committee Meeting. 12. City Council request the General Manager, Parks, Forestry and Recreation, that improvements be made to the Daily Activity Sheet accountability measures including an identifiable sign off by the person who prepared it, and who reviewed it, and a process to ensure all crew members that it covers are aware of the contents. 13. City Council request the General Manager, Parks, Forestry and Recreation, to report to the Service Excellence Committee with an update on the review of service standards and the development of key performance measures, along with their linkage to the 311 Customer Experience system. 14. City Council request the General Manager, Parks, Forestry and Recreation, to include vehicle odometer readings as part of the Daily Activity Sheets until such time the full Global Positioning System automation is achieved.
Staff recommendation as filed
The Auditor General recommends that: 1. City Council request the General Manager, Parks, Forestry and Recreation Division, to fully utilize the Global Positioning System technology available, to improve parks maintenance crew productivity and to help plan, assign and monitor work by: a. maximizing the amount of time spent actively working on parks maintenance activities (i.e., grass cutting, washroom cleaning, litter picking, etc.); b. reducing the time spent on supporting activities where possible (i.e., driving, time spent at the yard, etc.); and c. minimizing non-productive time (i.e., idle time, unreported stops and breaks, etc.). 2. City Council request the General Manager, Parks, Forestry and Recreation Division to reinforce clear guidelines and allowances for acceptable stop times, break times, and the valid operational reasons for taking these stops and breaks. 3. City Council request the General Manager, Parks, Forestry and Recreation to: a. implement monitoring and accountability procedures that include a regular review of a sample of parks maintenance crews' Daily Activity Sheets together with the Global Positioning System reports to verify that crews accurately record information (including locations, activities, and times) on their Daily Activity Sheets; and b. review additional Daily Activity Sheets and Global Positioning System reports where issues are noted to determine whether further follow-up is needed to ascertain the accuracy and reliability of work reported on the Daily Activity Sheets. 4. City Council request the General Manager, Parks, Forestry and Recreation in collaboration with the General Manager, Fleet Services to ensure that Global Positioning System devices are installed onto all vehicles used by the Parks Branch. 5. City Council request the General Manager, Parks, Forestry and Recreation to provide additional training and ensure staff are consistently following the Division's operational policies and procedures and have a clear understanding of their responsibilities for completing the Daily Activity Sheets. 6. City Council request the General Manager, Parks, Forestry and Recreation Division, to require supervisory staff to conduct thorough reviews of Daily Activity Sheets to ensure crews are properly documenting their daily activities including locations, time in and out for each location, lunch / break times, tasks completed at each location, and travel time. 7. City Council request the General Manager, Parks, Forestry and Recreation Division, in collaboration with the Chief Technology Officer, to digitalize and modernize processes, adopting technology-enabled tools to: a. improve tracking, recordkeeping and monitoring of daily maintenance activities; and b. support the Parks Branch's ability to collect and analyze data to improve the efficiency and effectiveness of the parks' maintenance operations. 8. City Council request the General Manager, Parks, Forestry and Recreation Division, to strengthen supervision, monitoring and quality assurance processes over park maintenance activities by: a. establishing clearer guidelines for Supervisors for what should be observed when conducting on-site monitoring / review of completed parks maintenance activities; b. providing periodic training to Supervisors on guidelines and good practices for conducting on-site monitoring; c. ensuring on-site monitoring and observation are conducted on a surprise basis at different times of a workday for crews at work locations being reviewed; and d. summarizing and analyzing results from quality assurance reviews to identify trends or themes that indicate where more guidance, training, and supervision of crews may be warranted. 9. City Council request the General Manager, Parks, Forestry and Recreation Division, to: a. review the current service level standards to ensure they are realistic and reasonable, taking into account the budget and resource constraints of the City and benchmarking against service level standards being delivered by other relevant jurisdictions; b. create and maintain a standardized service level for each park classification; c. develop key performance indicators to measure the achievement of the existing service level standards; and d. develop the necessary processes to periodically measure and report service level performance and to identify and address gaps between service level expectations and actual performance.
AU6.2amended
In March 2021, City Council considered a staff report, DM30.1 - Swiss Challenge Negotiated Request for Proposals for a Digital Government Platform , that detailed the Swiss Challenge Negotiated Request for Proposals process and outlined next steps for negotiation with the successful supplier, PayIt. At that time, City Council adopted a motion requesting the Auditor General to consider a review of the Strategic Partnerships Office (also known as the Toronto Office of Partnerships) as part of the next Auditor General's Annual Work Plan, with a focus on its relationship to public procurement[1]. An audit was subsequently added to the Auditor General's Office Work Plan[2]. The objective of this audit was to review the procurement of the PayIt Platform and outcomes achieved to date, to identify lessons learned and opportunities to clarify and / or improve the City's Unsolicited Quotations for Proposals Policy and Process for Receiving and Reviewing Unsolicited Quotations and Proposals . The audit aimed to answer the following questions: - Did the procurement with PayIt properly follow the City's policy and process for unsolicited proposals? - Did the implementation of the PayIt Platform achieve the intended financial and non-financial outcomes and benefits (as reported to City Council)? Our audit report does not comment on the quality and advantages of the PayIt platform, as the audit solely focused on whether the City followed its unsolicited proposals policy and process and whether the City's reported intended outcomes were achieved. In general, we found that PayIt followed the lead of City project staff. This report presents the result of the audit. The report highlights that: a. The policy and process for unsolicited proposals were not followed, even after concerns were raised internally amongst City management. b. Expected benefits and outcomes of the PayIt implementation were not fully realized within the original timeframes indicated in the business case included in staff reports to City Council. c. Records supporting key decisions were not properly retained. The nine recommendations in this report are aimed at strengthening the oversight, and policy and process for receiving, reviewing, and responding to unsolicited proposals. This audit report also reinforces the importance of management's leadership and commitment to ensuring openness, fairness, and transparency in City procurement. [1] Agenda Item History - 2021.DM30.1 (toronto.ca) [2] Refer to the Project Horizon for 2022-2023 included in Auditor General's Office 2022 Work Plan (toronto.ca) and the Project Horizon for 2024 included in Auditor General's Office 2023 Work Plan (toronto.ca)
The Audit Committee recommends that: 1. City Council request the City Manager, in consultation with the Chief Procurement Officer, to review the City's Unsolicited Quotations for Proposals Policy and Process for Receiving and Reviewing Unsolicited Quotations and Proposals, and update the policy and process where necessary. Such review to consider: a. Clarifying the roles and responsibilities of the Strategic Partnerships Office, Purchasing and Materials Management Division, and client divisions; b. Requiring the Chief Procurement Officer be advised immediately of any unsolicited proposals received where City staff have expressed interest in moving forward, and be kept informed of all significant actions and decisions made with respect to such unsolicited proposals; c. Providing additional guidance to help clarify pre-conditions for considering unsolicited proposals; d. Adding criteria or guidance on what types of proposal, project size or delivery model can be considered through the unsolicited proposals policy and process versus the traditional competitive procurement processes; e. Adding more flexibility to design a transaction and procurement structure for unsolicited proposals that is best suited to delivering the project and protecting the public interest; f. Addressing situations where it may be beneficial to conduct a pilot or a proof of concept; and g. Ensuring the policy and related process are consistent and aligned. 2. City Council request the City Manager, to ensure all Division Heads and applicable staff who are responsible for receiving demonstrations by potential suppliers receive training on the City's Unsolicited Quotations for Proposals Policy and Process for Receiving and Reviewing Unsolicited Quotations and Proposals as well as the procedure for Conducting a Swiss Challenge Request for Proposal. 3. City Council request the City Manager to direct Division Heads to: a. Ensure City Council is presented with business cases for City-wide projects that present outcomes that can realistically be achieved within the timeframes desired, as well as potential risks, drawbacks, and disadvantages; and b. Ensure that any business case that involves a City-wide project implementation has a project charter, implementation plan and timeline agreed by all relevant City Divisions and stakeholders. 4. City Council request the Chief Financial Officer and Treasurer, to report: a. The annual amounts PayIt is receiving from the City and its customers compared to what the City would have paid if the City processed those transactions directly; and b. The actual return on investment on the PayIt agreement achieved over the duration of the initial agreement (i.e., three years plus the two one-year renewal options, where applicable). 5. City Council request the City Manager, in consultation with the Customer Experience (311), Revenue Services, and Technology Services Divisions and the Office of the Chief Information Security Officer, to clarify roles and responsibilities and establish a protocol for monitoring PayIt's performance and for receiving and reviewing reports, underlying source data, and other deliverables that demonstrate PayIt's ongoing compliance with key contract requirements and key performance indicators for: a. Financial reports that support reconciliation of payments and reporting; b. Technical performance and compliance with agreed upon standards, including security and privacy metrics; and c. Operational performance, adoption, and customer satisfaction and efficiency. 6. City Council request the Executive Director, Customer Experience (311) Division, in collaboration with the Director, Revenue Services Division, to: a. Log all complaints and support calls received related to the PayIt platform (or any future platform adopted by the City in support of its digital government services including electronic billing and payments processing); and b. Leverage data to identify and address trends in questions, concerns, issues, or complaints received, to improve service delivery to residents, businesses, and visitors. 7. City Council request the City Manager to develop and implement a governance framework and methodology to improve ownership and accountability of the planning, procurement, contracting, and delivery of City-wide technology projects (or projects that span across multiple divisions). This would include creating mandates for each project which would include: a. Identifying which Division has overall ownership and accountability of the project, obtaining buy-in from all stakeholders, identifying and addressing risks and opportunities, and measuring and reporting of key performance measures and outcomes achieved; b. Developing a multi-faceted / cross divisional steering committee, that would collaborate to govern and oversee the project and contract compliance; and c. Reporting progress and material changes to the strategy, project scope, budget, and timelines to City Council. 8. City Council request the City Manager to ensure the Strategic Partnership Office enforces adherence to the City's Unsolicited Quotations or Proposals Policy and Process for Receiving and Reviewing Unsolicited Quotations and Proposals, including retention of appropriate records. 9. City Council request the City Manager, in consultation with the Chief Procurement Officer and City Solicitor, to direct the Deputy City Managers, the Chief Financial Officer and Treasurer, and all Division Heads to ensure they maintain and retain minutes of meetings and conversations where significant discussions are held and decisions are made in relation to procurement and contracts. 10. City Council request the City Manager to ensure the MyToronto Pay platform is decommissioned by the date the City's current contract term with PayIt LLC expires, on June 2, 2025. 11. City Council request the City Manager, in collaboration with the Chief Financial Officer and Treasurer, the Deputy City Manager, Corporate Services, and the Chief Communications Officer develop an appropriate transition plan, including public communications on existing alternative payment options offered by the City of Toronto. 12. City Council request the Chief Procurement Officer develop a clear procurement project covering docket which includes a checklist and log of required contents for non-competitive over $500,00, including unsolicited proposals, and negotiated requests for proposals. 13. City Council request the Chief Procurement Officer to develop a clear sign-off sheet as part of the procurement project record and approval process which identifies key participants such as project sponsor or owner, client program areas, internal staff consultants and the procurement and partnership office staff, as applicable, for non-competitive over $500,000, including unsolicited proposals, and negotiated requests for proposals. 14. City Council request the City Manager to ensure that reporting on procurement projects that require City Council authority, have been signed and approved by participants involved in approving the recommendations.
Staff recommendation as filed
The Auditor General recommends that: 1. City Council request the City Manager, in consultation with the Chief Procurement Officer, to review the City's Unsolicited Quotations for Proposals Policy and Process for Receiving and Reviewing Unsolicited Quotations and Proposals, and update the policy and process where necessary. Such review to consider: a. Clarifying the roles and responsibilities of the Strategic Partnerships Office, Purchasing and Materials Management Division, and client divisions; b. Requiring the Chief Procurement Officer be advised immediately of any unsolicited proposals received where City staff have expressed interest in moving forward, and be kept informed of all significant actions and decisions made with respect to such unsolicited proposals; c. Providing additional guidance to help clarify pre-conditions for considering unsolicited proposals; d. Adding criteria or guidance on what types of proposal, project size or delivery model can be considered through the unsolicited proposals policy and process versus the traditional competitive procurement processes; e. Adding more flexibility to design a transaction and procurement structure for unsolicited proposals that is best suited to delivering the project and protecting the public interest; f. Addressing situations where it may be beneficial to conduct a pilot or a proof of concept; and g. Ensuring the policy and related process are consistent and aligned. 2. City Council request the City Manager, to ensure all Division Heads and applicable staff who are responsible for receiving demonstrations by potential suppliers receive training on the City's Unsolicited Quotations for Proposals Policy and Process for Receiving and Reviewing Unsolicited Quotations and Proposals as well as the procedure for Conducting a Swiss Challenge Request for Proposal. 3. City Council request the City Manager to direct Division Heads to: a. Ensure City Council is presented with business cases for City-wide projects that present outcomes that can realistically be achieved within the timeframes desired, as well as potential risks, drawbacks, and disadvantages; and b. Ensure that any business case that involves a City-wide project implementation has a project charter, implementation plan and timeline agreed by all relevant City Divisions and stakeholders. 4. City Council request the Chief Financial Officer and Treasurer, to report: a. The annual amounts PayIt is receiving from the City and its customers compared to what the City would have paid if the City processed those transactions directly; and b. The actual return on investment on the PayIt agreement achieved over the duration of the initial agreement (i.e., three years plus the two one-year renewal options, where applicable). 5. City Council request the City Manager, in consultation with the Customer Experience (311), Revenue Services, and Technology Services Divisions and the Office of the Chief Information Security Officer, to clarify roles and responsibilities and establish a protocol for monitoring PayIt's performance and for receiving and reviewing reports, underlying source data, and other deliverables that demonstrate PayIt's ongoing compliance with key contract requirements and key performance indicators for: a. Financial reports that support reconciliation of payments and reporting; b. Technical performance and compliance with agreed upon standards, including security and privacy metrics; and c. Operational performance, adoption, and customer satisfaction and efficiency. 6. City Council request the Executive Director, Customer Experience (311) Division, in collaboration with the Director, Revenue Services Division, to: a. Log all complaints and support calls received related to the PayIt platform (or any future platform adopted by the City in support of its digital government services including electronic billing and payments processing); and b. Leverage data to identify and address trends in questions, concerns, issues, or complaints received, to improve service delivery to residents, businesses, and visitors. 7. City Council request the City Manager to develop and implement a governance framework and methodology to improve ownership and accountability of the planning, procurement, contracting, and delivery of City-wide technology projects (or projects that span across multiple divisions). This would include creating mandates for each project which would include: a. Identifying which Division has overall ownership and accountability of the project, obtaining buy-in from all stakeholders, identifying and addressing risks and opportunities, and measuring and reporting of key performance measures and outcomes achieved; b. Developing a multi-faceted / cross divisional steering committee, that would collaborate to govern and oversee the project and contract compliance; and c. Reporting progress and material changes to the strategy, project scope, budget, and timelines to City Council. 8. City Council request the City Manager to ensure the Strategic Partnership Office enforces adherence to the City's Unsolicited Quotations or Proposals Policy and Process for Receiving and Reviewing Unsolicited Quotations and Proposals, including retention of appropriate records. 9. City Council request the City Manager, in consultation with the Chief Procurement Officer and City Solicitor, to direct the Deputy City Managers, the Chief Financial Officer and Treasurer, and all Division Heads to ensure they maintain and retain minutes of meetings and conversations where significant discussions are held and decisions are made in relation to procurement and contracts.
AU6.3amended
Summary from the letter (September 10, 2024) from the Corporate Secretary Toronto Hydro Corporation: On August 12, 2024, the Audit Committee received a presentation from Ms. Tara Anderson, Auditor General and members of her staff concerning the Auditor General's Report and its confidential attachment. The Audit Committee received the Auditor General's Report and its confidential attachment as information. On August 14, 2024, the Chair of the Audit Committee, Jim Hinds, delivered his meeting report to the Board of Directors in accordance with the meeting agenda. As part of his report, Mr. Hinds noted the attendance of the Auditor General and her staff at the Audit Committee meeting. The Auditor General's Report and confidential attachment were delivered to the Board of Directors in conjunction with the Audit Chair's report. It was confirmed that actions were in place at Toronto Hydro with respect to the recommendations set out in the Auditor General's Report and confidential attachment. As part of his meeting report, the Audit Committee Chair also invited members of the Board of Directors to bring forward questions for the Auditor General concerning the Auditor General's Report and confidential attachment. No such questions were received, nor was any request for engagement with the Auditor General made by the Board of Directors at its meeting. After completion and receipt of Mr. Hinds report, the Board of Directors noted its receipt of the Auditor General's Report and confidential attachment and expressed its thanks for the work completed by the Auditor General and the Report. In accordance with Recommendation 3 of the Auditor General's Report, the public report is included herewith and is being forwarded to City Council though the City's Audit Committee for information
The Audit Committee recommends: 1. City Council receive the report (August 2, 2024) from the Auditor General for information.
AU6.4adopted
At its meeting on July 30, 2024, the Toronto Community Housing Corporation Board of Directors considered the attached report entitled, "Cybersecurity Audit of Toronto Community Housing and Toronto Seniors Housing Corporations - Phase One: Overall Network Security and Cybersecurity Assessment of Select Critical Systems." The Board adopted the following recommendations, as made in the report: 1. The Board adopt the confidential instructions to staff in Confidential Attachment 1 to this report from the Auditor General. 2. The Board forward this report including the Confidential Attachment 1 to City Council for information through the City's Audit Committee. 3. The Board recommend City Council authorize the public release of Confidential Attachment 1 to the report from the Auditor General at the discretion of the Auditor General, after discussions with the appropriate Toronto Community Housing Corporation, Toronto Seniors Housing Corporation, and City Officials. A copy of the Secretary's Certificate regarding this matter is attached along with the Auditor General's Report and its Confidential Attachment.
The Audit Committee recommend that: 1. City Council authorize the public release of Confidential Attachment 1 to the report (July 10, 2024) from the Auditor General at the discretion of the Auditor General, after discussions with the appropriate Toronto Community Housing Corporation, Toronto Seniors Housing Corporation, and City Officials.
Staff recommendation as filed
The Toronto Community Housing Corporation Board of Directors recommend that: 1. City Council authorize the public release of Confidential Attachment 1 to the report from the Auditor General at the discretion of the Auditor General, after discussions with the appropriate Toronto Community Housing Corporation, Toronto Seniors Housing Corporation, and City Officials.
AU6.5adopted
The purpose of this report is to provide the Audit Committee and City Council with a status update on the 2023 and prior audited financial statements of Arenas. The 2023 audited financial statements for the eight City Arenas are presented to the Audit Committee after approval by their respective Boards or Committees of Management. Of the eight City Arenas, the audited financial statements for two Arenas were previously presented at the July 5, 2024 meeting of the Audit Committee. At the time of preparation of this report, there was one 2023 audited financial statement available for Arenas. The audits for four Arenas were in progress, while the audits of the remaining one Arena had not yet started. Depending on when the audits are completed, the Independent Auditor's Reports, accompanying financial statements and management control letters (if applicable) will be presented at a subsequent meeting of the Audit Committee. This report also provides City Council with the 2022 audited financial statements and management letter, where applicable, for the one remaining Arena.
The Audit Committee recommends that: 1. City Council receive the 2023 audited financial statements and management letter for the Larry Grossman Forest Hill Memorial Arena in Attachment 1 to the report (September 27, 2024) from the Auditor General for information. 2. City Council receive the 2022 audited financial statements and management letter for the Moss Park Arena in Attachment 2 to the report (September 27, 2024) from the Auditor General for information.
Staff recommendation as filed
The Auditor General recommends that: 1. City Council receive the 2023 audited financial statements and management letter for the Larry Grossman Forest Hill Memorial Arena in Attachment 1 to this report for information. 2. City Council receive the 2022 audited financial statements and management letter for the Moss Park Arena in Attachment 2 to this report for information.
AU6.6adopted
Community Centres - 2023 Audited Financial Statements
The purpose of this report is to provide the Audit Committee and City Council with the 2023 audited financial statements of Community Centres. The 2023 audited financial statements for the 10 Community Centres are presented to Audit Committee after approval by their respective Boards of Management. Of the 10 City Community Centres, the audited financial statements for eight Community Centres were previously presented at the July 5, 2024 meeting of the Audit Committee. This report provides City Council with the 2023 Independent Auditor's Reports, accompanying financial statements and management control letters (where applicable) for the two remaining Community Centres.
The Auditor General recommends that: 1. City Council receive the 2023 audited financial statements and management letters, where applicable, for the Community Centres in Attachments 1 and 2 to the report (September 27, 2024) from the Auditor General for information.
Staff recommendation as filed
The Auditor General recommends that: 1. City Council receive the 2023 audited financial statements and management letters, where applicable, for the Community Centres in Attachments 1 and 2 to this report for information.
AU6.7adopted
Results of 2024 External Quality Control Review
This report provides the results of the External Quality Control Review performed by the Association of Local Government Auditors for the period January 1, 2021 through December 31, 2023. The Auditor General's Office has received the highest rating, an unqualified "pass" opinion, on its peer review - the seventh time the Office has received this rating. The peer review team found that the "City of Toronto Auditor General's control system was adequately designed and operating effectively to provide reasonable assurance of compliance with Government Auditing Standards and applicable legal and regulatory requirements for audits during the period from January 1, 2021, through December 31, 2023." It is also worth noting that the Auditor General's Office did not receive a management letter with suggestions for improvement from the peer review team during this review. Compliance with Government Auditing Standards is an important component of audit quality and is critical in maintaining credibility with City Council, management and taxpayers.
The Audit Committee recommend that: 1. City Council receive the report (September 30, 2024) from the Auditor General for information.
Staff recommendation as filed
The Auditor General recommends that: 1. City Council receive this report for information.