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From YouTube: Audit Committee – December 1, 2016
Description
Audit Committee meeting – December 1, 2016 – Audio Stream
Agenda and background materials can be found at http://www.ottawa.ca/agendas.
B
Okay,
good
morning,
everybody
I
think
we're
all
here,
except
for
truth.
Okay,
we
know
councillor
de
Roos
is
on
his
way.
At
least
I,
don't
know
about
councillor
Manette
okay
good
morning
and
welcome
to
the
Audit
Committee
of
first
of
December
2016,
any
declarations
of
interest
from
committee
members.
Okay,
seeing
none
thank
you!
B
A
B
C
B
Have
a
motion
as
well
yeah
sure,
let's
finish
the
consent
agenda
and
then
we'll
go
back
to
it:
okay,
so
we'll
hold
it
item:
3
office
of
the
Auditor
General,
2017
audit
work
plan
and
again
I
think
we
need
to
hold
that
item
and
item
4
is
the
office
of
the
Auditor
General
annual
report
and
detailed
audit
reports
and
I'm
pretty
confident
the
AG
has
reports
on
all
that,
so
we'll
hold
that
as
well.
So,
ok,
let's
begin
what
item
one:
the
2016,
Ernst,
&,
Young
Auto
plan
and
I
believe
we
have
a
presentation.
D
D
D
Okay,
so
the
opinions
we
provide
will
provide
an
opinion
on
the
financial
statements,
the
consolidated
financial
statements
of
the
City
of
Ottawa,
in
accordance
with
the
Canadian
public
sector
accounting
standards,
and
we
also
perform
a
number
of
audits
on
other
related
entities
and
grants
of
funding
received
by
the
city
that
require
funding
audits
as
well.
We
do
provide
reports
on
internal
control
communication,
so
if
we
identify
any
significant
deficiencies
in
the
city's
controls,
we'll
bring
them
to
your
attention,
other
deficiencies
and
controls.
We
will
discuss
with
management
and
issue
a
written
management
letter
if
necessary.
D
E
D
We're
having
difficulties
with
our
scores,
okay,
so
planning
materiality.
This
is
a
significant
concept
in
in
planning
the
audit,
so
I
do
like
to
go
through
it
in
detail,
formulating
opinion
as
to
whether
the
financial
statements
are
fairly
presented
in
all
material
respects,
in
accordance
with
Canadian
public
accounting
standards,
and
we
do
professional
judgment
in
determining
materiality.
There
are
quantitative
as
well
as
qualitative
considerations,
and
so
we
do
look
at
expenditures
in
particular
in
determining
our
materiality.
What
we're
looking
at
is
error
or
omission
in
the
financial
statements.
D
We
actually
impact
the
decision
of
the
user
of
those
financial
statements.
So
during
our
planning
and
consistent
with
prior
year,
we
determined
that
one
point:
five
percent
of
budgeted
operating
expenditures
was
a
reasonable
basis
to
use
for
our
planning
materiality,
which
results
in
a
materiality
of
forty
seven
point:
five
million.
The
plan
materiality
is
reviewed,
however,
throughout
the
audit
process,
and
if
we
look
at
situations
or
risks
or
other
items
and
feel
that
materiality
needs
to
be
adjusted
appropriately,
we
will
do
that.
D
On
that
note,
I
would
comment
that,
as
a
result,
a
number
of
discussions
in
our
planning
so
far
with
management
and
given
the
viability
and
stability
of
this
city,
we
are
able
to
increase
the
materiality
percentage
to
up
to
two
percent,
so
we
are
currently
considering
whether
that
expended
whether
that
materiality
level
could
come
closer
to
2%,
which
will
be
approximately
sixty
million.
Our
view
is
that
that
level
would
still
not
impact
the
decision
of
a
user
of
the
financial
statement,
so
we're
fairly
comfortable
with
that,
and
it's
just
that.
D
You
know
that
is
a
new
discussion
on
the
audit
side.
Also,
just
so
you're
aware
we
do
do
our
testing
at
levels
much
below
the
materiality
level,
so
we
do
judgmental
sampling,
which
means
we
could
pick
pretty
much
any
transaction
that
takes
place
in
the
city
and
then
they
also
do
testing,
which
is
key
items
and
key
items
could
be
loved
at
levels
considerably
below
that
for
materiality.
So,
in
order
to
come
to
an
opinion,
we
do
we
do
use.
We
do
test
items
much
smaller
than
that.
D
We
do
take
a
dual
approach
for
the
city
in
which
we
both
do
substantive
testing
and
we
test
and
rely
on
controls,
and
we
have
done
this
for
a
number
of
years,
so
we
test
the
IT
general
controls
for
the
SAT
or
financial
system,
as
well
as
for
the
mark
view
system.
So
here
we're
looking
at
change,
controls,
access
controls,
operation,
controls
within
the
systems,
and
we
also
look
at
significant
processes.
D
So
we
look
in
particular
the
payable
payments
purchases
process
and
we
also
look
at
the
payroll
process
and
we
test
those
controls
which
reduces
the
amount
of
substantive
or
detailed
testing
that
we
do
at
year-end.
If,
when
we
do
these
tests
of
controls,
which
will
be
out
at
the
city
doing
over
the
next
few
weeks,
we
find
control
deficiencies,
then
we
have
to
revisit
our
do
more
substantive
testing
or
look
for
mitigating
controls
to
deal
with
those
issues
for
the
remaining
significant
processes.
We
will
be
taking
these
substantive
audit
approach.
D
Okay,
so
we
have
based
on
discussions
with
management
based
on
our
history,
with
the
city
and
understanding
of
the
financial
statements.
We've
identified
areas
of
audit
emphasis,
those
include
revenue,
recognition
for
the
city,
so
for
the
city
we
perform
substantive
procedures
over
revenue,
in
particular
around
taxation,
when
we
do
a
substantive
analytic,
as
well
as
government
transfers
and
deferred
church's
revenue,
where
we
do
detailed
testing
and
transactions.
D
Focuses
for
the
city.
Audit
include
investments
where
we
look
at.
We
do
substantive
testing
over
the
valuation
of
those
investments.
We
test
the
value
against
third
party
valuations
and
we
review
the
amortized
cost
of
investments
wicked
employ
future
benefits.
In
particular,
we
look
at
the
valuation
methods
used,
we'll
look
at
the
reports
from
the
actuaries
and
we
actually
have
internal
actuaries
as
well
who
review
those
reports
and
provide
their
specialist
opinions.
D
Okay,
so
the
last
thing
we
just
want
to
run
through
very
briefly
is
our
timetables.
So
we
are:
we've
done
our
planning.
At
this
point,
we
will
be
looking
at
doing
execution
and
finishing
our
risk
assessment
with
our
walkthrough
processes
and
our
internal
control
processes
at
this
point
in
time,
we'll
be
able
to
do
a
year-end
work
in
March
and
April,
and
then
we'll
report
to
you
in
May
of
2017
I'm,
very
happy
to
answer
any
questions
at
this
point
on
our
plan.
D
B
C
C
Thank
you,
as
you
know,
there's
been
quite
a
few
changes
to
the
the
administration
at
the
city
this
year
announced
in
July
and
in
October.
Will
that
effect
and
I
didn't
see
any
of
that
compliance
or
not
a
test
audit?
But
in
your
audit
emphasis
will
this
change
your
procedures?
Will
the
fact
that
there's
been
a
change
and
and
new
general
managers
are
responsible
for
for
possibly
new
departments?
Will
this
change
your
procedures
at
all
and
we'd
like
to
comment
on
that
sure.
D
So
we've,
as
I
mentioned,
had
discussions
with
new
board
members
in
the
the
changes
in
the
organizational
structure
and
in
the
reporting
structures
and
the
most
the
area
where
we
will
be
really
focusing
on
is
whether
there's
any
impact
on
controls
and
our
understanding
at
this
point
is
there
likely
is
not
at
this
point.
We
are,
as
I
mentioned,
sort
of
this
November
December
timeframe
to
start
to
do
walkthrough
of
the
processes
and
test
controls.
B
C
B
C
F
B
G
Mr.
chair
I
could
respond
to
that
question
the
in
2016,
the
budget
for
the
audit
committee
was
two
million
18
net,
and
that
was
that
enclosed
to
included
two
components.
The
first
component
is
as
my
office,
which
is
1
million
seven
hundred
ninety
thousand,
and
the
second
component
is
the
external
audit
fees
that
are
off
that
also
form
part
of
your
budget.
There
is
a
an
overall
increase
for
2017
proposed
of
I
believe
42,000
dollars
that
will
bring
the
the
net
up
to
two
million
and
sixty
for
2017.
C
G
A
C
I
G
G
It
was
done
within
the
existing
budget.
What
what
our
budget
hasn't
changed?
We
in
the
period
where
the
there
was
no
second
deputy,
Auditor
General.
Those
funds
were
used
for
bringing
in
contracted
resources
and
we
reduced
that
contract
to
the
contractor
resources
budget
and
transferred
it
to
said
the
salary
budget.
Okay,.
B
C
Therefore,
be
it
resolved
that
the
Audit
Committee
recommends
that
counsel
sitting
as
committee
the
whole
approve
the
operating
resource
requirement
for
the
office
of
the
Auditor
General,
be
amended
to
add
an
additional
full-time,
equivalent,
bringing
the
total
full-time
equivalents
to
nine
within
existing
resources.
As
described
in
this
motion,
Thank.
B
You
council
chair
any
questions
on
that
motion.
Members
I
have
one
question:
if
I
may
for
the
AG
on
that,
we
know
in
the
discussion
last
year
in
in
June
of
this
year.
Sorry,
when
we
tabled
the
fraud
and
waste
report,
there
was
some
concern
about
the
impact
on
the
fraud
and
waste
hotline
on
your
resources
to
do
audits.
Will
this
motion
help
address
that
issue
for
now,
until
we
get
a
better
picture
on
what
the
workloads
going
to
be
like
going
forward?
Mr.
G
Chair,
that's
that's
correct
this
when
we
have
auditors
who
are
working
on
fraud
and
waste
reports,
their
auditors
that
are
not
auditing,
it's
still
an
important
function,
but
it
takes
away
from
a
lot
of
capacity,
and
this
will
go
a
long
way
to
replacing
some
of
that
good.
Some
of
that
capacity,
okay,.
B
F
Alison
Terry,
it's
just
some
procedures.
So
if
it's,
if
it's
the
additional
staff
and
within
your
budget,
what
do
you
need?
What
do
you
need
approval
for
that
edition,
converting
the
dollars,
the
FTEs
they're,
the
full
FTEs,
and
it's
going
to
be
within
the
existing
budget?
It's
converting
dong-yi,
the.
F
B
Okay,
so
on
the
FTE
motion,
is
that
posting
Carrie?
Okay,
thank
you
and
on
the
roadmap
motion.
Is
that
Carrie
as
amended?
Thank
you.
Yes,
okay,
so
budget
approved
okay.
So
we
can
move
on
to
item
number
three,
which
is
the
office
of
the
Auditor
General
2017
work
plan.
Mr.
Hughes,
the
Bonjour
Monsieur.
G
G
Assure
the
president,
simple
top
of
promotion
of
r2,
comma
save
activity,
explain,
explain,
XP
casual
dinner
ratio
after
a
little
delay
did
actual
a
said.
We
develop
forget
the
disk
utility
upon,
say
the
Victorian
they
did.
The
default
would
eat
well
in
the
dimitra's
a
same
portal:
poor
comport
Lafayette
among
the
gesture.
They
disk
a
verification
I'd
like
to
to
begin
by
giving
a
little
explanation
of
the
relationship
between
the
management
of
the
city
and
the
auditors.
G
The.
If
we
look
at
that
environment,
one
could
talk
about
three
lines
of
defense.
The
first
line
of
defense
is
the
operational
management,
and
this
would
be
the
the
city
staff
under
mr.
Kenna
lattice
and
the
things
that
they
do
on
a
daily
basis.
The
decisions
that
they
take
forms
the
first
line
of
defense
as
they
carry
out
their
duties.
The
second
line
of
defense,
internal
monitoring
and
oversight,
would
be
the
systems
of
an
internal
control
that
are
in
place.
The
policies,
the
procedures
and
the
third
line
of
defense
is
my
office.
G
G
Exactly
the
type
of
verification,
these
days
all
to
the
municipality
through
the
Daisy
day
every
year,
when
we
prepare
in
advance,
we
meet
with
members
of
council
and
we
meet
with
the
the
senior
management
here
at
the
city.
We
review
the
budget
documentation
looking
at
both
the
financial
and
the
human
resources
that
are
dedicated
to
each
area.
The
city
will
look
at
our
previous
audits.
We
look
at
the
audit
work
plans,
other
municipalities,
we
seek
input
from
our
own
staff
on
a
daily
basis.
Our
staff
are
working
throughout
the
city
and
it's
important.
G
We
feel
that
what
they
come
back
to
us
within
the
performance
of
their
work
has
an
important
input
to
our
work
plan.
We
meet
with
the
external
auditors
and
review
any
management
letters
all
those
was
we
just
found
out
there
wasn't.
There
was
not
one.
Last
year
we
we
assess
all
of
the
programs
of
the
city
against
selection
criteria
we
use
and
and
the
risk
analysis
that
we
that
we
have
across
the
city.
G
In
addition
to
those
projects,
we've
got
somewhat
significant
amount
of
work
in
progress.
We
are
finishing
the
2015,
the
audits
from
the
2015
and
2016
work
plans.
We
have
follow-ups
that
or
that
that
are
in
the
process
of
being
scheduled.
Some
will
be
starting
and,
as
usual,
we
will
continue
to
review
the
reports
from
the
fraud
and
waste
hotline
and
conduct
any
investigations
that
that
are
required
and,
of
course,
any
necessary
fraud.
Risk
analysis
from
those
reports
I'd
like
to
point
out
mr.
G
chair
that
when
we
come
across
major
issues
or
when
we
see
areas
of
higher
risk,
we
may
prepare
separate
reports
on
some
of
the
areas
that
we've
selected
for
audit.
We
will
also
be
providing
management
letters
directly
to
management
on
issues
of
lesser
significance
and
after
the
changes
that
that
occurred
this
year.
Our
annual
update
to
the
risk
analysis
amore
is
a
more
significant
task,
but
that's
important
for
us
for
for
all
the
reasons
that
we've
mentioned
earlier.
G
So
in
addition,
whenever
we
conduct
an
audit
over
the
last
number
of
years,
where
applicable,
we've
included
a
review
of
succession
planning,
because
that's
so
important
for
the
continuity
of
the
organization.
We
always
look
for
potential
savings
in
the
areas
that
we
audit
and
given
the
importance
of
health
and
safety
and
adversity
employees.
G
G
B
J
Councillor
dilution,
Thank
You
mr.
chair
to
you
and
mr.
his
mind
and
activity
court,
unique
point
about
that.
The
2011
audit
of
pro
criminal
process
for
spring
ho
and
I
know
there
was
illegal
and
that's
why
you
couldn't
present
the
report.
But
do
you
know
when
we
can
see
the
report
or
the
solution
to
this
matter
or
do
we
have
any?
You
have
anything
you
can
share
with
the
committee
and
mr.
H
Mr.
Richard
may
be
of
his
follow
the
parties
involved
in
the
commercial
arbitration
with
regards
to
the
Spring
Hill
site
reached
an
agreement
in
principle,
and
we
are
finalizing
that
agreement.
I
have
recently
advised
the
Auditor
General
of
that
and
he
can
comment
as
he
deems
appropriate
on
the
outstanding
audit.
G
Mr.
chair
we've
taken
a
look
at
the
that
was
done
of
the
Spring
Hill
landfill
site
if
the
work
was
done
in
2011,
given
that
that
much
time
has
passed,
I
think
it's
imperative
that
we
spend
a
little
bit
of
time
updating
some
sections
of
that
audit
report
and
we
expect
to
be
doing
that
shortly.
In
which
case
I
would
say
that
we
would
be
able
to
come
back
to
committee
with
that
that
audit
about
perhaps
bye-bye
dear.
J
G
I
I
Last
year,
I
came
Tata
come
a
day
when
you
had
your
work
plan
and
I
asked
for
an
audit
of
phase
1
LRT,
it's
the
biggest
project
in
the
city's
history,
we're
moving
on
to
phase
2
and
phase
3
I
think
there
are
a
lot
of
lessons
we
need
to
learn.
I
think
we
have
to
understand
the
actual
costs
of
that
project.
The
incremental
cost
the
associated
costs,
how
much
money
got
buried
in
other
budgets
across
the
corporation?
I
How
much
money
has
been
taken
out
of
other
parts
that
were
not
able
to
do
other
things
across
the
corporation?
Because
of
this,
how
many
purses
of
wine
were
expropriated?
What
did
it
cost?
Those
just
it
goes
on
and
on
and
on
the
unanswered
questions
that
we
don't
have
to
face.
Once
Elijah
I
came
here
and
I
asked
for
an
audit
of
phase
1
LRT
I
was
told
that
we
didn't
have
the
capacity
last
year,
but
we
would
look
at
it
in
2017
and
of
course
it's
not
here.
I
There
are
five
audits
in
2017
we've
added
capacity
with
the
second
deputy
Auditor
I
recall
back
in
2008
with
one
deputy
auditor
and
one
auditor.
We
did
22
audits.
So
it
makes
me
wonder
why
why
wouldn't
we
be
pushing
for
an
audit
of
phase
1?
When
we
meet
there's
a
lot
of
things,
we
need
to
worry
about
phase
1
as
we
move
ahead.
So
I
can
think
of
no
more
pressing
audit
that
the
city
should
be
doing
then
phase
1,
LRT
and
I
just
don't
understand
why
it
keeps
getting
left
off
the
workplace.
G
Mr.
chair,
through
you
to
the
council
right
I,
understand
your
frustration
and
I
did
as
I
promised.
I
did
consider
adding
that
to
our
to
our
work
plan,
as
I've
explained
before
when
we
come
to
to
look
at
our
plan,
we
look
at
the
risks
to
the
city
of
the
areas
that
were
that
we're
looking
at
and
when
I'm
looking
at
the
risks
from
the
the
the
truth
that
you
would
like
to
be
looked
at
in
in
phase
one
of
LRT.
G
They
are
less
risky
than
the
areas
that
we
would
that
we
feel
that
we
should
be
addressing.
We
have
a
limited
with
a
limited
budget
and,
yes,
we've
replaced
some
of
the
lost
capacity
from
the
fraud
and
waste
hotline
that
volume
has
has
doubled,
but
you,
you
can't
measure
the
performance
of
an
audit
unit
by
the
number
of
audits.
G
It's
the
scope
of
those
audits
that
that
that
really
determines
the
amount
of
work,
that's
required
to
deliver
that
audit
and
if
there
was
22
I,
don't
know
if
there
was
22
audits
done
in
a
single
year
that,
if
of
smaller
scope,
when
the
councilor
went
down
the
list
of
issues
that
that
she
would
like
addressed,
there
are
all
important
issues.
I
don't
disagree,
but.
I
Mr.
chair,
just
my
way
of
follow
up,
I
mean
I,
think
it's
imperative
that
we
do
an
audit
of
of
phase
one
LRT
I
think
there's
a
lot
of
lessons
learned
that
we
need
to
learn
as
we
move
forward
and
continue
to
spend
billions
of
taxpayers
dollars
on
the
biggest
project
in
the
city's
history.
I
think
we
have
an
obligation
to
understand
the
actual
cause,
because
we
have.
I
I
B
Councillor
Dean's
are
bleep
discussion
last
year
the
committee
said:
why
would
we
go
in
and
audit
something?
That's
not
complete
that
we
don't
have
the
final
dollars
on
you
know.
You
talked
about
the
acquisition
of
land
and
so
on.
Have
we
completed
the
acquisition
of
all
the
land
needed
for
phase
one?
Have
we
bought
all
the
equipment
and
all
that
we
don't
have
these
final
numbers
and
I?
Think
a
lesson
was
learned
in
the
Lansdowne
audit
that
it's
sometimes
helpful
to
wait.
B
I
I
C
I'm
not
calling
into
question
that
the
councillors
motives,
but
the
fundamental
to
to
the
office
of
the
Auditor
General
is
section
six
subsections.
Six.
The
other
general
shall
not
call
into
question
a
review.
The
merits
of
policies
and
objectives
of
counsel.
That's
not
the
Auditor
General's
position
to
say
is
the
LRT
good
or
bad
well,
but
yeah,
okay!
Well,
that's
available!
That's
available!
It
is
available.
It
is
available
if
you
inquire
from
the
LRT
office
and
just
the
other
point
is
in
the.
A
I
Asked
the
Auditor
General
visits
every
member
of
council
in
their
office
and
asked
for
suggestions
which
by
gate
and
then
I
came
here
last
year
and
I
asked
if
we
had
the
capacity
to
do
an
audit,
he
said
no
but
2017
so
now,
I'm,
just
following
up
and
saying
it's
time
we
didn't
audit
and
I
know
can
socially
has
asked
for
inventory
of
their
land
expropriations
and
cost
and
has
not
been
able
to
receive
it.
So
that's
why
we
need
an
audit.
B
A
Thank
You
mr.
chair,
yes
counselor,
we
have
sent
out
at
your
request.
You
had
asked
for
summary
aware
of
the
costs
and
we
provided
a
memo
to
you
I
think
about
six
months
ago.
With
respect
to
that,
we
can
update
that
because,
as
you
know,
that's
that's
a
point
in
time
and,
as
the
point
has
been
made,
the
project
is
actually
not
finished
at
this
point
in
time,
so
costs
are
still
being
occurred.
A
A
We
are
very
open
about
the
numbers,
but
some
things
still
are
in
negotiations
and
we
don't
want
to
jeopardize
our
position
by
revealing
too
much
publicly
where
we
are
still
negotiating
and
one
of
those
items
wouldn't
likely
be
land
so,
but
we
can
have
a
further
discussion
and
we'll
provide
you
with
as
much
information
as
you
need
about
to
the
costs
and
we'll
be
glad
to
update
that
memo
that
we
sent
six
months
ago
around
the
costs.
At
that
time.
I
B
Think
you
have
any
support
around
this
committee
to
ask
for
an
order
of
Phase
one
right
now
the
treasurer
has
given
you
the
answer
that
you
can
get
the
the
answers
to
the
questions
that
you
need
at
fedko,
the
committee
that
honestly
has
jurisdiction
over
the
project
while
it's
still
being
done.
Certainly
the
as
the
Auditor
General
said
we
can
look
at
weighing
in
when
he's
got
some
completed
numbers
to
look
at,
but
for
now,
unless
you've
got
somebody
here
at
committee,
that's
going
to
ask
for
an
audit
of
a
partially
completed.
I
Member
of
this
committee
to
ask
for
audit
for
me,
I
asked
that
I'll
be
given
information
as
member
cazza,
which
is
my
right
to
understand
what
it
would
cost
to
do.
An
audit
and,
in
my
estimation,
mr.
chair.
There
is
a
difference
between
the
information
we're
giving
from
the
staff
and
a
third
party
audit
of
what
actually
is
being
spent
and
because
there's
all
kinds
of
incremental
cost
associated.
B
G
G
G
L
You
mr.
chair
a
request
to
find
out
what
the
costs
would
be.
No
and
that's
it's
a
fair
request.
Most
far
as
you
on
that
time
would
agree
with
the
chair.
I
think
you
have
to
wait
until
2018
when
it's
over
and
that
would
make
sense
that
when
you
have
all
the
information
and
when
we're
talking
about
line
acquisition,
the
question
to
you,
mr.
Terry,
is
there
any
more
land
acquisition
most.
Those
discussions
are
in
cameras.
You
know
whoever
end
acquisition.
L
B
G
G
Chancellor,
the
you
would
just
scope
your
honor
you'd
you'd,
look
at
the
activities
for
a
certain
and
time
period
and
when
you
report
back,
you
would
indicate
that
you
covered
a
certain
time
period.
So
yet,
if
the
result
of
that
work
would
be
different
than
the
result
of
waiting
until
a
project
was
was
finished,.
G
A
Think
the
land
I
understand
they're
still
doing
some
negotiations
on
that
and
pricing.
Embedding
land
can
vary
so
much
that
it's
really
hard
to
get
that
component
actor
decade
and
over
a
three
or
four
year
period.
Price
of
land
and
auto
has
changed
a
lot.
So
I
think
is
that's
something
I,
don't
think
we
can
really
get
finalized
and
that
we
could
for
the
police
that
already
bought
and
closed,
but
not
the
others.
Thanks.
F
F
O
Connor
can
can
send
back
to
us
the
auditor-general
mandate,
and
when
should
we
be
asking
for
the
editor
general
to
to
audit,
because
it
seems
to
me
this
is
the
second
time
or
third
time
in
a
little
while
ago,
any
project
we
feel
we
don't
like
to
support,
or
we
don't
like
it
to
last
at
Ajanta,
stepped
in
before
even
the
project
complete.
So
I
wonder
if
you
can.
F
H
Mr.
chair,
one
of
the
members
of
the
committee
cited
part
of
the
in
your
water
plan
provisions
from
the
bylaw
with
regards
to
the
Auditor
General.
There
is
a
further
provision
that
says
you
had
a
general
may,
if
requested
by
counsel
audit
a
report
on
additional
matter.
So
now
is
the
appropriate
time
period
for
counsel
to
direct
the
Auditor
General.
He
still
has
the
ultimate
discretion
at
the
end
of
the
day
as
a
result
of
his
independence,
he
has
a
position
of
counsel.
F
J
Mr.
chair
to
you
just
a
clarification
on
a
second
question
that
councillor
Dean's
was
asking.
Sometimes
we
talk
about
how
many
other
to
have
done
in
the
previous
years,
and
we
look
at
before.
We
had
12
other
than
one
year,
22
audit
and
another
year,
but
based
on
a
work
plan
that
use
you
provide
us.
Can
we
maybe
explain
a
little
bit
more
about
the
timeframe
and
amount
of
resources
it
every
other
takes
because
I
understand
from
my
conversation
with
you,
some
others
right
and
some
some
other
smaller
than
other.
J
You
can't
compare
Apple
to
Apple
Apple
to
banana
oranges.
So
can
you
get
maybe
little
bit
so
this
committee
understand
and
maybe
to
some
council
of
number.
They
understand
the
magnitude
of
your
of
your
work
plan
and
the
amount
of
time
that
every
other
to
take,
maybe
maybe
in
our
work
plan
we
can
maybe
highlight
or
align
the
amount
of
work
and
I'm
not
asking
by
FTEs
or
but
just
the
map.
The
magnitude
of
the
of
the
audit.
G
Should
share
the
council
raises
a
good
point
and
that
that's
really
why
you
can't
just
talk
about
numbers
of
audits
in
one
year
versus
number
of
audits
in
another.
If,
if
another
project
is,
if
an
audit
is
to
examine
us,
just
a
specific
project
or
specific
contract,
it's
something
that
be
done
can
be
done
quite
quickly.
E
Thank
You
mr.
chair
all
right.
The
question
isn't
about
asking
the
Auditor
General
to
do
something:
that's
outside
the
Auditor
General's
purview.
The
question
is
about
asking
the
Auditor
General
to
consider
a
request
from
us
at
some
point,
whether
that
be
today
or
at
some
point
in
the
future.
But
one
of
our
two
fundamental
functions
as
council
members
is
to
conduct
oversight.
I,
don't
see
how
we're
conducting
oversight,
if
we
don't
know
the
numbers
and
details
of
each
land
purchase
before
they're
already
done
and
they're
recoverable.
E
So
presumably
a
lot
of
it
has
happened
so
far.
One
of
the
acquisitions
happen
so
far.
You're
saying
some
of
it
hasn't
happened.
Yet,
while
we're
building
the
train
and
we're
building
the
track,
and
if
negotiations
don't
happen,
one
of
two
things
happens:
either
we
expropriate
or
like
all
good
things.
The
train
comes
to
an
end.
Okay,
so
we
do
one
of
those
two
things.
E
There
is
no
legitimate
reason
for
keeping
the
details
of
the
land
purchases
quiet,
because
this
is
an
expropriation
process
and
the
value
or
the
purchase
price
of
one
piece
of
land
does
not
determine
the
purchase
price
of
the
one,
even
right
next
door
in
an
expropriation
process.
The
question
is
highest
and
best
use
and
injurious
affection,
and
in
it's
not
a
straight-up
appraisal
versus
the
appraisal,
Oh
land
next
door.
B
B
E
B
H
To
provide
some
additional
information,
mr.
chair
I'm
staff,
we're
still
operating
under
what
I
believe
is
a
council
motion
with
regards
to
the
the
lands
for
the
light
rail
project
and
that
the
council
motion,
if
memory
serves
direct
staff
to
continue
through
keep
them
confidential
as
a
councillor
hue
motion
of
the
day,
I
believe
and
then
provide
an
update
at
the
end
of
the
day
for
the
committee
and
council.
So
that's
the
current
direction
from
Council
I
believe
we
are
still
operating
under.
E
Okay
happened:
that
was
a
walk
on
motion
at
Council
and
it
did
not
at
all
measure
our
duty
to
conduct
oversight
on
this
project.
Just
because
we
have
someone
else
handling
the
contracting
on
the
project
doesn't
mean
we
lose
responsibility
on
oversight,
so
this
comes
out
and
one
or
two
scandals
on
it.
It's
on
all
of
us.
It's
not
on
councillor
Peter,
you
so,
but
if
we
can't
get
it,
if
we
can't
have
the
numbers,
then
that's
fine,
the
numbers.
Okay!
Thank
you.
Any.
B
Other
questions:
okay,
I,
just
if
I
could,
on
the
work
plan,
I'd
like
to
make
one
comment:
I'd
like
that
colleague,
councilor
flurry,
the
chair
of
Ottawa
housing.
We
both
asked
you
to
put
the
registry
on
your
work
plan
and
I,
see
that
it's
on
there.
So
thank
you
very
much
for
that
and
thank
you
to
council
Fleury.
Okay,
this
recommendation
carried
the
work
plan
just.
F
The
spec
of
the
ashfall
and
I
think
is
a
clear
lead
to
some
of
us
around
the
table.
We
pave
a
road,
but
in
the
past
heavy
pave
road
would
last
between
15
to
18
20
years
now,
but
10
12
and
almost
the
road
1.
So
the
challenge
was
from
Kingston
engineering
was
the
aspect
of
the
spec
of
the
ash
fall
is
not
what
they're
say
was
in
it
and
he
challenged
and
his
challenge
went
as
far
as
the
province
and
the
ministry
and
since
I
sit
on
drama.
They
really
mean
superlative.
F
On
theory,
there
was
a
big
discussion
on
drama
as
well,
so
we're
spending
that
money
and
but
obviously
we
didn't
get
the
answer
and
I
want
to
ask
our
staff.
They
said
they
were
monitoring
the
finding
from
from
the
ministry
have
have.
We
know
any
what
happened
after,
because
the
spec
obviously
is
not
the
same.
It's
clearly,
it's
not
the
same
quality
as
for,
and
it's
not
just
Otto's
problems,
just
sort
Auk
about
this
is
clear
right
across
the
province.
But
is
there
any
new
information
any
finding?
F
G
Mister
mr.
chair,
in
answer
to
councillors
from
to
his
question,
if
anyone
ever
wondered
what
auditors
talk
about
when
they
get
together,
one
of
the
things
they
talk
about
is
asphalt
as
strange
as
that
may
seem.
You'll
notice
that
the
the
perennial
Auditor
General
has
in
her
report
that
she
released
yesterday
has
a
significant
piece
on
Ashland.
It
is
something
that
is
that
talked
there's
a
general
topic
between
our
auditors
in
the
municipal
sector
here
Ontario,
and
it's
something
that
that
we
will
continue
to
include
in
our
in
our
risk
analysis.
So
we're
not.
F
F
There's
a
concern
is
a
huge
cost
on
municipality
all
over
the
province
and
it
seems
like
there's
a
strong
lobby
on
the
other
side,
but
even
when,
when
the
material
went
for
testing
in
the
state-
and
they
said
the
spec
is
not
the
same
where
they
said
like
the
quality
is
not
the
same
and
we're
still
buying
the
same
amount,
I
was
still
spending
the
same
money.
I
think
we
should
all
be
concerned,
not
just
our
municipality
I.
Think
all
of
us
should
be
concerned
about
this
issue.
G
B
B
C
You
chair,
where
is
the
supporting
documentation
titled
office
of
the
Auditor
General
annual
report
table
that
Audit
Committee
December
1st
2016
was
not
circulated
with
the
agenda
package.
Therefore,
be
it
resolved
that
the
Audit
Committee
approved
the
addition
of
this
document
for
consideration
by
the
committee
of
today's
meeting
pursuant
to
section
89
three
of
the
procedures
by
a
lobbying
bylaw
2016,
3,
7,
7.
B
G
Thank
You
mr.
chair,
we're
here
to
present
our
2016
annual
report
or
should
be
in
the
present
four
C's
verification
is
now
a
by
a
part.
A
verifications
appreciate
the
lecture
opportunities,
a
the
con
todo
navigators
verification,
the
service
of
the
Amato
that
we
can
show
the
second
sector
of
activity,
the
service
data
structure,
fabricación
de
planificación,
a
delicious
joy,
the
short
walk
or
a
victimology,
and
a
port
of
israel
identification.
G
The
program
service
ottawa
we're
here
today
with
six
audits:
an
audit
of
the
Byward
market,
bio,
Department,
circular
markets,
audit
of
the
automated
meter
reading
project,
an
order
of
the
environmental
services
department,
an
order
of
specific
areas
of
infrastructure
services,
department,
a
lot
of
light,
rail
transit
planning
and
change
management.
Interim
report,
an
honor
of
the
service
Ottawa
program
and
as
I
introduced
I,
would
like
to
indicate.
M
M
The
the
adherence
to
corporate
policies
and
procedures,
as
well
as
whether
a
clear
strategic
direction
and
specific
and
measurable
goals
and
objectives
for
the
unit
exist.
We
also
looked
at
the
clear
definition
of
roles
and
responsibilities:
the
organization
reporting
structure
and
communication
practices
to
City,
Council
and
committees.
M
M
Overall,
it
appeared
that
no
accountability
had
been
assigned
for
a
member
of
management
above
the
program
manager
level,
to
establish
and
monitor
a
strategic
vision
or
business
plan
of
the
markets
to
ensure
success.
The
last
business
plan
developed
for
these
markets
was
drafted
in
2009.
No
evidence
was
available
to
demonstrate
that
the
actions
committed
to
and
these
business
plans
were
ever
undertaken,
monitored
or
reported
on
in
2013
City
Council
provided
direction
to
management,
to
explore
options
for
the
future
of
the
Byward
market.
As
per
the
city's
project
management
framework.
M
A
formal
business
case
was
required,
and
may
this
year
report
was
submitted
submitted
to
Fed
Co
with
a
recommendation
to
pursue
an
MSc
governance
model.
The
recommendation
presented
to
City
Council
to
pursue
this
model
was
not
based
on
the
results
of
a
completed
business
case
with
a
formal
options
analysis.
Some
work
was
done
to
support
the
MSC
recommendation,
however,
did
not
meet
the
requirements
of
the
business
case.
Guidelines.
M
We
found
that
the
markets
management
team
focuses
his
attention
on
stakeholders
of
the
bioriod
and
Parkdale
markets
and
participation
in
stakeholder
meetings
and
participates
in
stakeholder
meetings
to
ensure
that
their
activities
to
the
extent
possible
are
aligned
with
those
of
the
stakeholders.
Employees
had
strong
knowledge
of
the
bylaws
and
where
they
intersected
with
our
audit
testing,
it
was
found
that
they
were
enforced
in
our
review
of
internal
controls
and
the
safeguarding
of
assets.
We
found
a
significant
number
of
problems.
M
Some
key
examples
were
that
the
handling,
recording
and
reconciliation
of
cash
could
be
done
by
one
person.
Access
to
cash
was
not
sufficiently
limited,
and
the
system
that
was
used
to
track
and
manage
revenues
did
not
have
adequate
internal
controls.
We
also
found
the
unit
was
non-compliant
with
both
the
city's
overtime
policy
and
the
CI
PP
collective
agreement.
Further
details
are
contained
in
our
report
with
respect
to
leasing
and
contract
management
in
1997,
the
market
building
was
leased
for
a
period
of
20
years.
M
The
rent
required
by
the
lease
agreement
was
not
clearly
stated,
as
was
evidenced
by
different
interpretations
by
the
city
and
the
tenant.
This
was
reported
in
an
audit
in
2000
which
raised
questions
regarding
the
deductions
made
by
the
tenant
in
the
rent
payments
to
the
city.
The
audit
recommendation
to
have
council
review
this,
as
well
as
a
recommendation
to
audit
the
tenants
books
and
records
were
carried
by
counsel,
but
there
was
no
evidence
that
these
actions
were
ever
undertaken.
M
It
wasn't
until
2013,
when
a
significant
decrease
in
the
rent
paid
by
the
tenant
propped
in
prompted
management
to
pay
attention
to
the
lease
agreement,
on
average
the
rent
paid
to
the
city
for
this
lease
was
in
the
range
of
eighty
seven
thousand
dollars.
The
high
was
211
thousand
dollars
in
2015,
and
the
low
was
one
thousand
four
hundred
and
eighty
dollars,
which
was
the
rent
paid
in
2012.
The
prompt
adoption
next
slide.
Please.
M
In
masada
we
identified
work
we
wanted
to
do.
We
were
not
able
to
undertake
some
of
these
procedures
due
to
the
lack
of
documentation
kept
by
staff
and
also
as
a
result
of
the
supporting
systems
deficiencies.
In
addition
to
being
unable
to
speak
to
former
employees,
for
example,
we
would
expect
that
manual
receipts
copies
of
these
would
be
kept
by
staff,
and
they
were
not
normally.
We
would
audit
internal
internal
controls
to
get
assurance
on
the
accuracy
and
completeness
of
revenue.
Due
to
the
issues
described,
we
were
unable
to
provide
this
assurance.
K
K
Previously,
water
meters
were
read
three
times
a
year
by
a
meter
reader
using
a
wand
that
was
manually
placed
on
an
endpoint
located
on
the
outside
of
the
house.
A
team
of
14
FTEs
were
responsible
for
this
activity.
After
the
AMR
project,
reading
stream
points
were
collected
alloy
via
a
new
wireless
communication
network.
K
The
objectives
of
our
audit
were
determined,
was
the
project
planned,
implemented
and
managed
economically
and
efficiently
and
where
the
intended
objectives
expected
efficiencies,
cost
savings
and
service
improvements
achieved
and
reported
slightly.
A
findings
can
be
grouped
into
three
areas:
governance,
project
management
and
benefits,
realization.
K
K
K
Next,
we
were
to
project
management.
The
project
was
managed
within
the
environmental
services
department.
We
found
that
the
business
requirements
and
scope
were
well
defined
through
a
regular
project.
Monitoring
and
reporting
costs
were
tracked
and
expenditures
were
compared
to
budgets,
and
we
also
found
that
in
the
end,
the
project
came
in
the
budget.
At
twenty
three
point:
nine
million
dollars
a
project
management
best
practice
is
to
document
the
lessons
learned
during
the
project.
This
is
done
so
that,
when
the
organization
conducts
future
projects,
those
project
teams
can
learn
from
them.
K
K
Lastly,
we
worked
to
see
if
the
benefits
that
were
anticipated
at
the
beginning
of
the
project
were
in
fact
realized.
We
found
that
the
project's
objectives
were
achieved,
that
is
near
leading
infrastructure
was
renewed.
Job
safety
was
improved
with
reduced
risk
of
accidents
and
repetitive
strain
injuries,
although
it
was
not
measured.
Customer
satisfaction
was
improved
with
more
accurate
and
improved
week.
Detection
support
being
available
and
endpoints
were
installed
at
the
targeted
percentage
of
homes.
K
We
did,
however,
find
that
efficiency
gains
and
cost
savings.
Regarding
reducing
the
number
of
meter,
readers
were
only
partially
realized
when
the
AMR
project
was
finished.
91%
of
the
endpoints
had
been
converted.
However,
the
remaining
19%
were
not
concentrated
together,
but
were
scattered
about.
This
means
that
the
reader
rates
to
get
the
manual
reads
on
those
remaining
9%
were
inefficient
and
in
fact
almost
all
of
the
original
routes
had
to
be
maintained
just
with
fewer
reads.
This
resulted
in
nine
of
the
original
14
FTEs
still
being
needed
after
the
AMR
project
was
completed.
K
K
Lastly,
we
found
that
the
realization
of
project
benefits
was
not
reported
out
as
part
of
the
projects
close
out
phase.
However,
the
reporting
and
benefit
realization
is
now
part
of
the
city's
current
project
management
methodology.
We
made
four
recommendations
in
the
audit
and
management
agreed
fall.
M
Thank
you,
the
audit
of
the
Environmental
Services
Department.
This
department
plays
a
vital
role
and
the
provision
of
city
services
and
does
so
with
a
significant
amount
of
resources.
The
objective
of
this
audit
was
to
determine
whether
the
department
is
managing
its
human
resources
in
a
way
that
supports
the
achievement
of
the
department's
objectives
and
provides
the
city
with
reasonable
assurance
that
its
operations
are
carried
out
effectively
officially
and
compliance
with
applicable
by
laws
and
policies.
M
We
examine
different
processes
and
practices
used
to
schedule
and
manage
work
and
evaluate
performance
and
productivity
in
various
units
and
branches
across
the
department
we
found
that
practices
used
and
the
resulting
quality
varies
across
the
department.
Some
units
had
stronger
control
practices
than
others.
This
presents
the
department
with
an
opportunity
to
improve
the
quality
of
scheduling
and
work
order,
management
and
performance
management
with
a
view
of
minimizing
idle
time
and
ensuring
the
most
efficient
use
of
the
available
resources.
M
Inconsistencies
were
also
found
in
current
supervision
practices,
such
as
the
frequency
of
site
visits.
We
also
found
that
each
branch
and
unit
within
the
department
had
their
own
informal
practices
to
manage
the
release.
The
use
and
return
of
city
vehicles
and
equipment
oversight
could
be
improved
with
stronger,
consistent
practices.
We
found
that
only
24%
of
a
sample
of
employees
reviewed
had
completed
a
performance
had
a
completed
performance.
Evaluation
for
2015
and
50%
of
the
employees
selected
either
did
not
have
one
in
their
file,
or
it
was
over
four
years
old.
M
Finally,
we
did
note
that
efforts
to
reduce
overtime
costs
were
effective
and
resulted
in
significant
reduction
of
those
costs
in
2015.
In
our
opinion,
we
found
that
good
management-
this
is
a
technology
used
within
the
department,
should
be
considered
for
broader
adoption
across
the
department
to
improve
the
management
of
human
resources.
M
The
next
audit,
the
audit
of
specific
areas
of
the
infrastructure
services
department,
the
main
objective
of
this
audit-
was
to
assess
the
adequacy
and
effectiveness
of
selected
aspects.
The
management
control
framework
within
the
ISD
areas
of
particular
interest
included,
the
completion
of
contract
items,
the
exercise
of
contract
liquidated
damages
and
incentive
disincentive
clauses
and
sole
source
limits.
The
remaining
areas
are
listed
on
the
slide.
M
Based
on
our
review,
we
concluded
that
ISD
is
ensuring
the
appropriate
completion
of
contract
items
occurs
and
is
properly
documented
as
well.
It
was
demonstrated
that
the
department
is
exercising
the
city's
rights
for
contract
liquidated
damages
were
appropriate.
We
found
that
the
competitive
process
used
supports
the
achievement
of
reasonable
assurance
for
contract
prices
and
is
consistent
with
the
city's
bylaws.
We
also
compared
unit
price
information
with
two
municipalities
in
Ontario
for
several
major
contract
items
such
as
concrete
and
actual
unit
prices
are
generally
comparable
to
the
others.
M
M
K
We
reviewed
the
operational
plans
and
change
management
processes
for
the
transition
from
operating
the
OSI
transfer
bus
system
to
operating
the
future
combined
bus
LRT
system
should
note
that
we
did
not
all
audit
the
LRT
construction
project,
except
for
OC
Transpo
needed
to
integrate
its
plans
with
the
rail
implementation
offices
plants.
I
shall
so
note
that
our
team
included
a
subject
matter
expert
always
career
this
individual
responsible
for
three
different
North
American
LRT
systems,
and
he
had
participated
in
the
activation
of
a
number
of
new
LRT
lines.
K
K
We
found
that
there
was
a
detailed
communication
strategy
in
place
covering
the
changes
that
would
affect
customers
and
other
stakeholders,
and
we
also
found
that
there
was
an
established
protocol
to
request
a
delay
in
the
start
date,
if
required.
Now
we're
not
suggesting
that
the
start
date
need
to
be
changed.
However,
it
is
important
that
the
process
be
in
place
to
change
it.
Should
the
need
arise.
K
The
second
area
we
reviewed
was
a
structure
in
place
to
identify
and
manage
the
critical
risk
to
achieving
a
successful
transition.
The
projects
risk
management
process
had
identified
the
following
four
risk.
These
were
not
all
of
the
risks
have
been
identified.
However,
based
on
management's
assessment
and
that
of
our
a
subject
matter
expert,
they
were
the
most
important
ones.
First,
risk
was
vehicle
or
train
delivery,
although
it
was
behind
schedule
as
of
May
2016,
the
transition
should
not
be
impacted,
steps
were
being
taken
to
catch-up
and
contingency
plans
are
in
place.
K
The
second
risk
was
a
driver,
training
simulator.
We
found
that
a
schedule
that
the
aim
of
the
schedule
for
the
simulator
was
optimistic.
The
RFP
for
the
simulator
was
not
issued
until
June
2016,
which
was
after
our
fieldwork.
However,
we
did
find
that
a
workable
back-up
plan
was
in
place.
The
third
risk
was
the
train
control
system.
The
city
will
be
using
the
manufacturer's
latest
version
of
this
system,
and
it
is
its
first
integration
with
this
type
of
train.
K
However,
the
system
is
a
proven
product
and,
according
to
our
subject,
matter
expert
is
normal
to
expect
some
integration
challenges.
The
fourth
risk
was
a
meanness
and
storage
facility
and
control
room.
We
found
that,
although
some
aspects
were
behind
schedule,
as
of
April
2016,
those
areas,
a
we're
behind
schedule
were
not
critical
to
the
transition
and,
in
addition,
steps
were
being
taken
to
catch
up.
K
Today
we
reviewed
where
the
key
elements
related
to
system
acceptance.
We
found
that
the
implementation
plan
included
a
12
day
trial
running
period
prior
to
Revenue
Service.
We
found
that
there
was
no
common
definition
amongst
members
of
the
project
team
under
the
purpose
of
that
trial
running
period
or
what
it
would
entail.
However,
there
was
a
plan
in
place
to
more
quickly
to
front
more
clearly
define
it.
K
K
We
also
found
there
a
strong
financial
incentives
being
that
are
built
into
the
project
agreement
for
the
contractor,
the
Rideau
transit
group.
To
avoid
delays
these
we
cannot
guarantee
the
transition
is
going
to
go
smoothly.
However,
we
can
say
that
there
was
nothing
that
we
believe
should
have
been
in
place
at
that
time.
That
was
not
in
place
as
such.
We
made
no
recommendations
in
this
interim
report.
We
conducted
our
work
in
May
and
June
2016.
K
M
The
audit
of
the
service
Ottawa
program
in
May
2009,
the
city
retained
a
third-party
service
provider
to
identify
areas
of
potential
service
improvements
and
efficiency
savings
at
the
city.
As
a
result
of
this
review,
the
city's
senior
management
committee
recommended
three
corporate-wide
and
six
departmental
initiatives
requiring
investments
of
79
million
dollars
over
five
years,
which
were
to
translate
into
annual
efficiency
savings
of
thirty-nine
million
dollars
by
2014.
M
M
M
As
with
any
project
of
this
size
and
complexity
taking
place
over
the
course
of
five
plus
years,
everyone
would
agree
that,
in
order
to
ensure
the
highest
level
of
success,
it
must
be
based
on
a
strong
foundation
with
key
financial
projections.
Assumptions
and
implementation
plans
well
validated
and
approved
through
adequate
stakeholder
consultation.
While
this
did
take
place
at
the
steering
committee
level,
evidence
of
the
process
to
validate
and
adjust
efficiency
proposals
could
not
be
provided
indicating
that
the
due
diligence
process
could
have
been
broader
and
gone
lower
into
the
organization.
M
The
approval
of
this
90
million
dollar
investment
required
the
delivery
of
approximately
39
million
dollars
in
efficiency
savings.
We
found
that
the
program's
stayed
within
budget
and
their
budget
reductions
or
the
stated
cost
savings
were
completed.
However,
there
was
a
lack
of
support
directly
linking
them
to
the
program
investment.
This
is
based
on
our
review
of
three
of
the
initiatives
where
15
million
dollars
in
claimed
cost
or
efficiency
savings
occurred.
M
We
closely
examined
a
sample
of
this
claim
and
found
that
only
26%
of
that
we're
recognized
savings
could
be
directly
linked
and
supported
by
the
program's
investments.
We
also
reviewed
a
sample
of
the
efficiency
savings
claimed
through
the
reduction
of
283
FTEs.
We
found
that
60%
of
the
selected
positions
were
either
never
occupied
or
were
vacant
at
the
time
of
elimination.
Furthermore,
the
costs
associated
with
related
severance
payments
were
not
included
as
a
cost
of
the
program.
M
M
Because
the
program
did
not
collect
baseline
measures
from
the
before
state
and
then
again
after
the
projects
were
completed,
we
were
unable
to
get
a
clear
understanding
of
the
real
efficiencies
and
benefits,
and
hence
the
value
achieved
against
the
expected
outcomes.
Overall,
the
service
Ottawa
program
implemented
new
technologies,
some
of
which
had
a
measurable
positive
impact
on
the
city.
While
there
were
many
positive
achievements
through
the
program,
we
also
identified
opportunities
for
improvement
that
may
be
applied
to
future
city
programs,
where
significant
investment
is
committed
to
achieve
value
for
money.
G
Thank
You
ed
Thank,
You
Sonia
mr.
chair.
What
we've
done
every
year
is.
We've
talked
about
some
of
the
common
themes
that
we
found
throughout
the
year
and
this
year
generally
can
say
that
we
found
good
management
practices
in
a
number
of
areas,
but
we
also
found
that
improvements
were
still
needed
in
managing
the
city
resources.
G
Excuse
me,
for
example,
we
found
with
the
LRT
project.
It
was
a
true
example
of
a
model
project
management
system.
With
the
automated
meter
information
system,
we
found
that
it
was
well
planned
and
managed,
and
the
project
met
the
goals
and
came
in
on
budget,
but
the
project
closeout
was
weak.
We
identified
that
the
lessons
learned
were
missing
and
the
reconciliation
of
benefits
were
missing
in
the
environmental
services
department.
We
found
some
excellent
examples
of
systems
to
monitor
and
control
work
in
resources
in
some
parts
of
the
department
and
in
others
they
were
totally
lacking.
G
G
We
should
have
policy,
though
Shaq
Shaq
and
a
new
or
a
proto
EC
avec
reports
for
two
developer
Castro
Maurizio
Cody
Lonnie
I
will
see
C
necessary
to
volatile
NaCl
I
can
report
dr.
mama
said
here:
the
verification
of
the
Swedish
so
sue
me.
They
killed
so
terminate
a
come
debited
reports
with
a
Linda
Ferrari
Debbie
a
present
a
prepared
on
a
left-handed
I'm.
What
Durant?
He
will
continue
to
report
annually
with
any
report
on
the.
What
do
we
do
during
the
year
on
audits?
G
However,
as
we've
indicated
previously,
if
there
are
ports
or
specific
importance,
we
will
return
to
the
committee
with
report
month
with
reports
when
they're
available,
our
follow-ups
are
presented
to
the
Audit
Committee
as
we
complete
them.
And
finally,
the
report
on
the
fraud
and
waste
hotline
is
presented
annually
generally
in
the
middle
of
in
the
middle
of
Germany.
Finally,
but
but
still
is
very,
very
important.
It
is
obvious
that
you
cannot
conduct
this
type
of
work
alone
by
the
four
people
that
you
see
here
at
the
at
the
table.
G
B
You,
mr.
general,
before
you
go
to
questions,
if
I
could
I'd
like
to
make
two
comments
on
that
toward
that
audit
on
the
LRT
governance
is
as
close
as
you
can
get
to
a
gold
star.
An
audit
so
I
see
mr.
man
colony
up
there
in
the
audience,
and
we
have
council,
gray
and
egg
guy
with
us
today.
So
I'd
like
to
acknowledge
their
efforts
on
that
because
and
your
work
on
that
but
say
it
certainly
gives
us
some
confidence
with
the
LRT
project
that
the
the
governance
is
in
place.
B
The
other
thing
I
need
to
acknowledge
before
we
get
into
the
questions,
is
the
work
of
city
manager,
mr.
ken
Lucas
and
yourself,
because
we
have
before
us
an
audit
report
where
all
the
recommendations
are
agreed
to
by
management
and
audit.
So
you
know
congratulations
to
your
team
and
mr.
ken
Marcus
to
your
team
for
working
this
out
for
taxpayers.
So
not
a
little
bit
of
a
speech.
I'll
go
to
councillor
Alison
Terry
for
his
question.
B
F
You
Thank
You
mr.
chair
and
thanks
to
today,
auditor
so
I
know
I
asked
the
question
in
a
different
way
earlier,
because
the
concern
we
have
right
across
the
province
is
the
lack
of
the
competitive
market.
One
comes
to
asphalt
or
concrete.
So
on
one
front,
what
are
we
doing
to
make
sure
we
get
the
best
value
for
our
money
on
those
front
both
front,
because,
but
what's
more
concerned
for
me
is
working
with
the
province
on
the
ash
falls
back
because
I
don't
think
this
is
just
for
Ottawa.
F
G
G
If
you
go
back
in
in
in
history,
there
have
been
there's
been
a
lot
of
work
done
in
relation
to
various
aspects
of
the
procurement
process
and
and
it's
been
fine-tuned
over
over
the
years.
It's
important
that
that,
as
we
do
our
work,
we
as
we
go
about
the
city.
We
ensure
that
staff
follow
the
procurement
process
and
that
that
management
itself
ensures
that
staff
follow
the
procurement
process
and
and
for
the
most
part,
that
that's
not
an
issue.
G
F
F
Even
the
road
is
not
lasting,
as
was
supposed
to
be
lasting
and
and
that
that's
really
what
I'm
looking
to
yeah
it's
a
matter
where
there
are
staff,
follow
the
policy
or
not
I
know
the
staff
are
forming
the
parts
that
procure
and
that's
not.
That's
not.
My
question
here
question
is
it's
a
little
bit
further,
but
I
mean
we're
almost
rewarding
the
people,
who's
really
given
us
in
a
way
a
bad
quality.
G
Mr.
chair
I
think
the
council
has
identified
a
couple
of
issues,
some
of
which
we've
talked
about
already
in
one
of
them
is
certainly
the
pricing
I
can
tell
you
that
in
this,
in
this
audit,
we
reached
out
to
five
municipalities
asking
them
what
their
asphalt
prices
were,
and
they
only
heard
back
from
two
of
them.
I
think
I.
G
Think
in
and
that's
why
I
said
we
are
still
interested
in
in
pursuing
this
issue,
because
it's
a
topic
of
general
interest
to
auditors
in
the
municipal
sector
were
very
fortunate
that
a
lot
of
municipalities
do
exactly
the
same
thing.
So
it's
very
easy.
It's
easier
in
the
municipal
industry
to
benchmark
costs
than
it
is
in
others,
and
that's
certainly
what
we
as
auditors
are
interested
in
and
that's
something
that
we
will
pursue
along
the
lines
of
of
pricing
for
some
some
materials
and
then
you're.
Talking
about
the
the
second
issue.
F
J
Thank
You
mr.
chair,
it's
nice
to
switch
from
shawarma
in
Asheville
to
some
other
question.
I
have
a
question
about
the
automated
meter
that
we
I
notice
on
the
report
that
the
supplier
installed
hundred
and
eighty
five
thousand
and
for
last
1000.
We
have
some
hiccup
in
installing
and
the
they
were
picking
and
should
they
had
a
list
and
they
were
picking
and
choosing
where
they
want
to
reach
their
quota.
They
were
picking
and
choosing
the
location.
Is
that
something
I
read
right
on
the
report.
K
K
However,
that
was
caught
fairly
quickly
by
city
staff
and
they,
you
know
the
dispute
was
brought
up
and
it
was
resolved
with
the
with
the
supplier,
so
it
in
the
end
all
ten
thousand
were
added
to
to
the
scope
of
the
project
and
and
and
continued
to
be
completed
within
budget.
So
there
there
was
something
that
was
tried,
say
some.
It
tried
something
and
we
caught
it
and
we
found
a
resolution.
Okay,.
J
So
there
was
no
I
just
want
to
make
sure,
because
I
want
a
clarification
when
I
read
it
in
it
approved
making
sure
this
if
they
didn't
deliver
what
they
were
supposed
to.
If
there
is
precaution
or
something
we
have
to
do,
but
I
appreciate
the
answer,
my
other
one
is
we
do.
We
do
have
a
lots
of
investment
in
the
technology
that
we
use,
sometimes
in
this
area
and
I
just
want
to
bring
it
up,
like
sometimes
a
capital
investment
and
in
a
technology.
It's
you,
don't
see
it
right
away.
J
It's
not
like
a
building,
you
build
it
and
you
move
into
it
and
that's
it.
I
do
see.
There
is
a
lots
of
project
that
we
invest
in
the
material
meet
Peter
readings
and
gps's
and
whatnot
and
I.
Just
it's
suggested
a
comment
to
power
to
the
city
manager
that
we
need
to
follow
up
on
this
investment
with
making
sure
like
technology.
J
It's
not
only
to
replace
after
is
the
technology
is
to
help
us
to
be
more
efficient
and
making
sure
that
were
say
we're
spending
the
tax
dollar
in
a
proper
manner,
but
also
we
need
to
keep
following
up
on
another
I.
When
we
do
an
investment,
we
need
to
make
sure
we'll
be
able
to
look
at
these
area.
Where
is
the
technology
really
helping
and
investing
in
it
and
becoming
our
saving
from
that?
So
I
just
want
to
make
sure
that
bring
this
to
the
city
manager.
J
I
know
you've
been
busy
with
the
lots
of
stuff
just
putting
it
because
technology,
it's
a
beast,
and
if
we
don't
really,
we
implement
GPS
in
car
and
we
don't
use
them
properly.
We
don't
get
reports
really
it's
it's
not
a
feature:
the
technology.
It's
need
to
be
dealt
with
and
looked
at
as
sources
of
investment
and
making
sure
we
are
really
getting
our
money
back
from
these
capital
investment.
So
thank.
N
You
cancer
for
the
chair,
the
the
technology
projects
that
we
reference
particularly
innovating
and
then
the
30
initiatives
that
were
done
overall
for
service
Ottawa,
the
common
I'd
say,
is
we
can
go
back
and
these
were
started.
We
were
probably
at
a
place
where
the
city
was
still
going
into
a
sophistication
of
implementing
these
broad-based
projects.
The
thing
that
I
like
to
point
out,
though,
is
we
didn't,
have
a
Phoenix.
We
didn't
have
a
SAM
slept.
N
We
had
community
social
services,
we
didn't
have
a
presto
like
when
that
first
got
implemented,
we
haven't
had
a
shared
service
Canada.
We
were
actually
under
budget
on
both
projects.
We
delivered
by
a
number
of
benefits
to
the
staff.
Have
you
documented,
as
well
as
as
we
should
have,
if
we
would
have
known
better
when
we
started
these
and
in
our
project
managers
structure,
absolutely
I
wish
we
would
have.
But
the
thing
is
we
came
under
budget
on
both
projects,
we
didn't
embarrass
the
city
and
we
didn't
fail
in
terms
of
the
implementation.
N
I
think
the
auditor
has
recognized
that,
but
he's
also
pointed
out
improvements
that
were
accepting
and
we're
building
into
a
future
project
management
and
a
business
case
process.
So
I
welcome
that,
but
the
bottom
line
is
we
didn't
end
up
with
what
we're
reading
about
in
the
paper
every
day
in
our
to
other
levels
of
government.
C
C
Come
come
the
pistil
mansion
in
FCO
person
eligible
chief
guitar
general,
its
personnel
appeals
who
the
leadership
Jew
and
dementia
can
lock
us.
They
are
some
party
bunk.
You
deny
your
true
dat,
Semele
arrest,
your
fire
I,
wanted
to
focus
on
the
market
audit
and
in
terms
of
three
three
things:
the
the
long-term
governance
of
it,
the
day-to-day
administration
and
contract
administration.
C
But
I
was
wondering
in
terms
of
the
municipal
service
corporation,
which
might
be
the
best
policy
which
might
be
the
best
solution
for
the
market
in
terms
of
the
recommendation,
the
board
of
directors.
But
what
analysis
was
there
done
in
terms
of
determining
is
that
the
best
governance
structure
for
the
market
was
was
there
in
terms
of
the
the
municipal
choosing
the
municipal
service
corporation?
Was
that
how
do
we
know?
That's
the
best
option?
C
M
Chair
to
respond
to
the
councillors
question,
there
were
two
reports
that
were
through
a
a
specialty,
consulting
firm
with
expertise
in
this
area
in
North
America
that
were
conducted
on
behalf
of
the
city
and
in
those
reports.
In
the
second
report,
the
firm's
name
is
PPS.
They
had
specifically
recommended
the
governance
structure
of
a
but
nonprofit,
which
is
akin
to
an
MSc
corporation.
So
it
was
a
specific
recommendation
in
that
report
and
in
that
report
they
provided
in-depth
analysis
and
information
on
eight
other
markets
in
North
America.
With
that
same
structure.
M
C
M
The
recommendation
in
that
report
form
the
basis
of
management's
report
and
proposal
to
committee.
There
was
also
a
working
group
established
earlier
this
year,
that
included
the
finance
organization,
real
estate
markets
and
numerous
other
departments.
They
did
conduct
some
work
and
analysis
to
vet.
That
report
and
refine
perform
of
financial
statements
to
look
at
the
economic
aspects
of
the
program
and
viability
sure
so
there
was
work
done
in
that
regard,
but
we
could
not
find
detailed
analysis
of
other
options.
N
Thank
you,
Karen
accepted
all
the
recommendations
of
the
other
general
army
on
the
market
and
the
other,
and
the
deputy
are
correct
about.
You
know
the
the
report
that
came
to
council
earlier,
which
pointed
the
direction
of
what
we're
going
on
the
markets,
but
we're
bringing
a
report
in
February
to
Council
to
actually
look
at
a
formal
business
case.
You'll
have
options,
analysis,
risk
analysis
and
imitation
plan
governance
recommendations,
so
you'll
be
getting
a
fulsome
report
in
February.
N
That
council
lets
me
be
able
to
review
before
you
make
your
decision
to
move
forward
without
that
we
agree
about
nor
put
in
the
negev.
We
agree
with
the
other
in
terms
of
what
came
at
that
point,
but
there
will
be
a
much
thorough
report
for
your
bill
to
base
your
decision
before
we
move
forward.
There
is
a
checkpoint
before
we
move
forward,
love
on
the
markets.
C
Thank
You
mr.
city
manager
and
I
appreciate
that
and
I
did
see
that
that
it
will
be
come
into
fedko
in
February,
but
I
think
the
report
will
be
based
on
the
fact
that
we
are
going
ahead
with
the
municipal
service
corporation
as
opposed,
and
the
decisions
by
by
fedko
and
by
council
will
be
the
composition
of
the
Board
of
Directors
and
then
the
general
thrust
and
the
objectives
of
the
MSC.
But
I
guess.
C
N
C
You
a
second
aspect
of
the
the
market
report,
the
day-to-day
administration,
I,
guess
my
question.
First,
my
question
to
the
Auditor
General:
there
are
eight
cash
handling
recommendations
which
which
of
the
eight
were
not
being
followed.
Can
you
help
me
with
that
that
they
are
broadly
delineated
in
sign-off
and
custody
of
cash
records,
reconciliation,
segregation
of
duties
and
using
non
prescribed
forms,
but
which
of
the
eight
were
not
being
followed,
and
this
is
in
recommendation
five?
Yes,.
M
C
N
O
Yes,
counselor
correct:
we
have
implemented
that
the
bulk
of
them
there's
three
remaining,
that
we
are
implementing
by
q1
one
is
we
have
to
order
new,
safe
and
the
other
two
are
with
respect
to
some
training
procedures
that
we're
working
on
with
our
revenue
staff
I.
Think
it's
important
to
note
that
the
auditor
and
the
deputy
auditor
did
look
at
three
years
of
our
cash
handling
receipts
and
they
found
no
evidence
of
fraudulent
activities
in
those
three
years.
Okay
and.
G
Mr.
chair
that
last
statement
I
had
to
interject
I'm
one
of
the
reasons
I
mean
we
cannot.
We
found
no
evidence
because
a
lot
of
the
material
that
would
you
would
expect
to
be
there
to
look
for
that
type
of
activity.
Wasn't
there.
So,
yes,
we're
correct
and
saying
we
found
no
evidence
of
theft
or
fraud,
but
we
cannot
say
that
one
happened
and.
C
There
it
is
in
the
day-to-day
activities-
and
this
is
part
of
my
question,
the
broadly
speaking
cash
handling
is
it
deals
with
the
sign-off
in
custody
of
the
cash
reconciliations
segregation
of
duties,
and
here
we
see
non
prescribed
form.
So
let
me
just
it's
not
a
big
leap
where
there
is
no
evidence
of
fraud
and
I'm
not
suggesting
there
is,
but
in
a
in
a
an
auditing
environment
in
a
management
environment,
don't
want
people
out
there,
handing
out
receipts
and
collecting
casts
that
are
that
are
not
numbered
that
are
not
indexed.
C
Finding
no
evidence
of
fraud
is
means
that
the
the
fraud
was
successful.
Regretfully,
again,
not
suggesting
that
that
is
the
case
in
in
this
report,
but
that
is
our
duty
to
ensure
that
the
the
controls
are
there
and
I'm
sure
you
want.
You
understand
that
and
and
I
know,
the
Auditor
General
understands
that
and
I
know
that
the
the
city
city
administration.
C
C
Good
day
to
day
administration,
reducing
overtime
and
providing
services,
because
this
is
a
this-
the
market
has
50,000
visitors
per
year,
I
believe
I
read
it's
a
good
tourist
attraction.
It's
we
want
it
to
be
a
moneymaker
for
the
city
and
we
want
the
users
of
the
market
to
have
the
services
that
they
require
in
terms
of
staff,
overtime
and
availability.
Can
you
comment
on
some
of
the
recommendations?
I
know
they've
all
been
accepted,
either
the
day-to-day
management
or
the
the
Auditor
General?
Yes,.
O
O
We
have
a
small
complement
of
staff
for
staff,
either
on
that
building
over
time
was
being
managed
on
an
informal
basis
and
what
the
auditors
pointed
out
and
what
we
have
put
in
place
is
a
formal
process
now,
where
overtime
is
being
reviewed
on
a
monthly
basis
with
the
core
game
manager
and
it's
being
logged
in
our
formal
s,
AP
system
to
better
manage
it.
So.
C
Recognize
we
didn't
exercise
our
right
to
audit
at
that
time
to
verify
the
the
correct
calculation,
but
why?
If
it
was
brought
to
the
city's
attention
in
2000,
was
nothing
done
between
then
and
2013.
I.
Think
when,
when
market
management
engage
real
estate
branch
to
to
review
the
decrease
in
in
the
annual
net
rent,
so.
O
We've
been
satisfied
since
that
time
that
the
rents
tabulated
are
correct,
save
and
accept
2012,
where
we
had
a
significant
drop,
as
you
pointed
out
on
what
the
head
tenant
had
suggested,
was
owed
to
the
city.
At
that
time
we
did
engage
with
the
head
tenant
about
the
interpretation
on
how
that
that
amount
was
calculated
and
at
the
end
of
the
day
there
was
a
dispute.
However,
despite
that
dispute,
we
were
reasonably
satisfied
that
the
amount
of
question
was
minimum.
O
We've
considered
our
options,
we
consider
options
at
the
time
and
with
a
very
small
amount
of
money
at
play,
we
decided
not
to
pursue
any
further
action.
Since
that
time,
we
have
been
more
robustly
managing
that
lease.
With
the
expert
advice
of
our
colleagues
in
rep,
though,
and
are
confident
that
there,
the
dispute
has
been
resolved
as
far
as
we
can
take
it.
At
this
point.
C
It
looks
like
a
rent
of
thirty
thousand
dollars
a
month
or
four
hundred
thousand
dollars
a
year
or
something
like
that:
triple
net
net
of
taxes
and
and
I'm
not
not
privileged
to
to
see
the
contract,
but
so
it
while
I
understand
your
answer.
I
hear
your
answer.
I.
Thank
you
for
the
answer.
It
is
get
in
terms
of
contract,
administration
and
again
I
guess.
This
is
the
the
point
we
need
to
ensure
that
our
staff
is
is
the
takeaway.
Is
our
staff
are
being
asked
to
do?
C
L
K
I
would
have
to
say
that
that
was
not
part
of
the
scope
of
our
audit
I'm
afraid.
So
we
didn't,
we
didn't
do
a
benchmarking
on
on
the
accuracy
of
the
water
meter.
Water
meters
I
would
add
that
the
the
project,
the
initial
project,
didn't
change
the
water
meters
himself.
It
was
the
transmitting
device
that
they
would
transmit
it
to
the
city.
The
actual
water
meter
would
content
was
the
same
water
meter
that
would
keep
track
of
the
water
as
I
went
through.
Okay,.
L
Is
that
I
guess
ii
can
at
this
point,
is
that
something
that
can
be
looked
at
in
the
future
and
as
to
looking
at
the
accuracy,
I
meant
and
also
another
question
can
is
that
when
people
have
questions
on
the
Billings
that
they
are
being
presented,
I
mean
look
at
appeal
process
from
that
challenge.
The
amount
or
do
as
they
do
for
when
you
receive
a
parking
ticket.
G
Mister
here,
three
years
of
councilman
at
the
I,
think
the
accuracy
issue
that
was
addressed
by
the
the
25
million
dollar
investment
and
then
in
the
autumn
and
meadow
reading
project
was
to
improve
the
accuracy
of
Billings.
Because
what
used
to
happen
is
that
every
second
billing,
sometimes
every
third
billing,
depending
on
on
the
weather
and
the
number
of
reads
that
could
be
obtained
by
human
meter,
readers,
the
it
what
it
meant
was
you
had
a
couple
of
accurate
Billings
a
year
and
the
others
were
estimates
with
the
with
this
investment.
G
It
meant
that
every
billing
was
an
accurate
billing
because
it
was,
it
was
giving
the
the
individuals
the
the
actual
billing
them
for
actually
the
water
that
went
through
their
leader
in
that
period.
When
you
know,
if,
if
you're
asking,
would
we
ever
considered
doing
an
audit
of
the
accuracy
of
the
meters
themselves?
Quite
possibly
we're
going
into
in
you
know,
that's
something
that
we
when
we
look
at
our
risk
analysis
across
the
city
that
actually
comes
into
question,
but
it
isn't
on
the
plan
for
2017.
L
G
Chair
if
we
were,
if
we
were
to
be
looking
at
the
the
the
accuracy
of
the
meters,
one
of
the
things
that
would
be
considered
within
scope
would
be
the
processes
that
that
that
would
support
anything
related
to
in
accuracy
of
meters.
But
certainly
we
have
no
there's.
Nothing
has
ever
been
brought
to
to
my
attention
that
there's
any
issue
about
the
accuracy
of
meters.
In
fact,
I
just
don't
see
the
accuracy
where
leaders
as
an
issue.
G
B
B
K
You
are
correct,
though
there
there
was
no
calculation
of
actual
savings
that
that
that
accrued
out
of
the
project
we
know
there
were
savings.
You
know
from
14
FTEs
down
to
2
there's
going
to
be
savings,
but
we
didn't
see,
though,
is
a
calculation
to
say
you
know
that
plus
any
other
savings
against
other
incremental
cost
over
20
years.
What
does
that
work
out
to,
and
did
you
get
your
twenty
three
twenty
three
million
dollars
back?
K
B
Mr.
signature,
if
I
may,
this
looks
like
it
could
be
another
good
news
story
for
the
city
with
this
project.
Yet
because
we
don't
have
these
numbers
today,
we
can't
really
tell
that
story.
So
my
concern
here
is
this
is
another
case
of
a
business
case
not
being
complete,
or
at
least
us
not
getting
the
information
that
should
be
in
there
and
I'm.
Just
looking
for
some
reassurance
from
you
that
on
a
go-forward
you're
going
to
ensure
that
we
get
these
business
cases
and
where
there's
savings
promise
that
we
have
a
way
to
track
that.
B
N
Mr.
chair,
the
as
part
of
the
reorganization,
we
finished
on
October
6
six,
we've
created
a
very
standardized
business
support
group
for
every
department
and
one
of
the
main
functions
in
those
business
support.
Group
teams
are
going
to
be
to
develop
the
business
cases,
standardize
that
all
departments
are
consistent
on
how
they
do
it
so
that
council,
under
our
current
policy,
when
they're
entitled
to
a
business
case,
receive
a
business
case
with
clearly
articulated
savings,
return,
some
investments
etc.
As
per
the
other
generals
recommendations,
that's
music
to
our.
B
Ears,
thank
you
mr.
Dubey,
on
the
environmental
services
audit,
you
list
potential
savings
in
there.
Do
we
have
assurance
from
staff
that
there's
they're
looking
at
harvesting
these
savings
and
that
there
will
be
a
means
for
us
to
in
money
or
future
follow
up
audits
ensure
that
we
are
harvesting
these
savings.
G
B
B
One
of
the
questions
in
there
is
do
we
do
regular
reviews
of
comparable
unit
prices.
My
colleague
counselor
Austin
Terry.
We
touched
on
the
asphalt
part
of
that
and
I'm
recalling
when
we
talked
about
starting
this
review
about
a
year
and
a
half
or
two
years
ago
asked
what
was
one
of
the
examples
that
we
said.
We
have
to
go
out
and
look
at
and
get
as
the
Auditor
General
said,
he
asked
five
municipalities.
H
Sure,
yes,
we
have
two
initiatives
that
were
undertaking.
One
is
to
you
look
forward
in
terms
of
analyzing,
the
all
the
costs
of
roads
as
we
go
forward
in
terms
of
me
able
to
determine
all
the
elements
of
a
road
and
what
the
costs
are.
So
we
retain
consult
zap
us
with
that.
So
they're
also
being
a
bigger
perspective
to
that,
in
terms
of
you
know,
the
other
disabilities
in
in
Ontario.
B
Thank
you
and
don't
go
away
because
you
may
be
part
of
this
final
question
on
the
infrastructure
piece
Paul
director.
First
to
the
AG,
the
what
I
read
in
this
audit
is
that
this
department
could
be
using
too
many
sole-source
edge
in
the
union
contracts
and
there's
a
suggestion
that
we
may
be
paying
too
much
for
those
because
they're
not
open
to
bid.
Is
there
any
changes
to
our
process
that
we
can
look
at
to
fix
that
so
either?
One
of
you
guys
could
answer
that.
B
H
Chair
I
think,
as
the
audit
speaks
to,
there
are
very
specific
conditions
that
we
do
do
that,
a
certain
emergency
situation
like
there's
two
or
four
of
them,
so
we're
very
vigilant
in
in
doing
that.
So
certainly
we
always.
We
always
look
at
that
to
make
sure
we
have
the
know
as
clear
as
possible,
but
I
think
we've
been
very
diligent
and
sticking
to
using
it.
B
B
M
Yes,
mr.
chair,
we
were
unable
to
quantify
the
difference
in
value
without
measurements,
clearly
quantifying
the
before
and
the
after
of
a
program
of
this
size
and
complexity,
it's
not
possible
to
determine
that.
We
did
note
that
the
budget
reductions
as
committed
to
by
management
were
taken.
We
verified
rivera
fide
that
we
what
we
found
the
one
we
we
did
endeavor
to
link
the
budget
reductions
to
directly
to
the
program.
That's
where,
in
all
cases
we
were
not
able
to
to
make
that
to
make
that
direct
point.
Thank.
B
You
and
till
it
directed
to
the
city
manager,
the
Auditor
General,
has
identified
opportunities
for
improvements
for
future
large
projects
of
this
nature
and
I'm
can
be
you
assurances
that
the
recommendations
will
be
applied
and
especially
with
service
Ottawa,
as
you
alluded
to
earlier.
That
was
a
transformational
project
for
the
city.
It
was
huge
across
over
multiple
areas,
so
I
understand
the
challenges
to
try
to
track,
but
going
forward.
B
N
N
N
A
B
You
Thank
You
council
boy,
mr.
otter
general,
thank
you
to
you
and
your
team
for
there's
an
excellent
report
and
a
roadmap
for
us
going
forward.
So
thank
you
for
that.
If
there's
no
more
questions
as
the
report
received
receive,
thank
you
and
we
have
no
in
camera
items,
do
we
have
any
notices
of
motion
looks
good
and
the
inquiries
are
their
business.
Okay.
Thank
you.
All
for
coming
can
I
get
a
motion
to
adjourn.
Please
thank
you
for
a
journey.