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From YouTube: Audit Committee - February 10, 2020
Description
Audit Commitee, meeting 5, February 10, 2020
Agenda and background materials:
http://app.toronto.ca/tmmis/decisionBodyProfile.do?function=doPrepare&meetingId=17488
Meeting Navigation:
0:07:00 - Call to order
3:03:16 - Public session
Agenda Items:
0:13:10 - AU5.1 - Status Report on Outstanding Audit Recommendations for City Divisions in Community and Social Services, the City Manager's Office and the People and Equity Division (Ward All)
0:19:55 - AU5.2 - 2019 Annual Report - Demonstrating the Value of the Auditor General's Office (Ward All)
0:54:28 - AU5.3 - Previous Audit Reports - Common Themes and Issues (Ward All)
1:17:05 - AU5.4 - Fraud and Waste Hotline - 2019 Annual Report (Ward All)
1:44:35 - AU5.5 - Toronto Building Division: Conditional Permits - Follow-up Review (Ward All)
1:45:11 - AU5.6 - Cyber Safety - Critical Infrastructure Systems: Toronto Water SCADA System (Ward All)
0:10:16 - AU5.7 - Contract Award of Request for Proposal No. 9119-19-7141 (Doc2038917448) to KPMG LLP for External Audit Services for the City and Certain of its Agencies and Corporations (Ward All)
0:10:50 - AU5.8 - Arenas - 2018 Audited Financial Statements Update (Ward All)
1:45:34 - AU5.9 - Mechanisms for the Auditor General to Conduct Cyber Security Assessments for City Agencies and Corporations (Ward All)
0:11:19 - AU5.10 - Implementing Recommendations from the Auditor General's Report 'Safeguarding RGI Assistance: Ensuring Only Eligible People Benefit' (Ward All)
0:11:48 - AU5.11 - Management Update on the Implementation Status of Outstanding Auditor General Recommendations (City-Wide) (Ward All)
0:12:20 - AU5.12 - Pension, Payroll and Employee Benefits Outstanding Auditor General Recommendations Update (Ward All)
0:12:47 - AU5.13 - Audit Plan for the City of Toronto's Consolidated Financial Statements for the Year Ended 2019 (Ward All)
A
A
A
A
Well,
good
morning,
everyone
we
have
quorum
present
I'd
like
to
call
this
meeting
to
order.
Welcome
to
the
fifth
meeting
of
the
city's
Audit
Committee,
we
acknowledge
the
land
we
are
meeting
on
is
the
traditional
territory
of
many
nations,
including
the
Mississauga's
of
the
credit,
the
Anishinabe,
the
Chippewa,
the
Haddon
is
Shoni
and
the
when
dot
peoples
and
is
now
home
to
many
diverse
First,
Nations,
Inuit
and
maytee
people.
We
also
acknowledge
that
Toronto
is
covered
by
treaty
13
with
the
Mississauga's
of
the
credit.
Are
there
any
declarations
of
interest?
A
A
A
Au
5.1
is
status
report
on
outstanding
audit
recommendations
for
city
divisions
in
community
and
social
services,
the
city
manager's
office
and
the
people
and
equity
division
and
before
I
go
forward
with
that
I'm
gonna
make
a
note.
I'm
gonna
propose
that
we
move
this
to
be
heard
together.
First
with
item
number
11,
because
both
of
these
reports
involve
a
number
of
staff
and
if
we
get
that
done
up
at
the
front,
we
can
thin
the
room
out.
A
You
5.2
is
2019
annual
report
demonstrating
the
value
of
the
Auditor
General's
Office.
We
have
a
presentation
on
that,
and
that
is
also
have
a
has
a
speaker
registered
a
Youth
5.3
previous
audit
reports,
common
themes
and
issues.
Counselor
40
wish
to
hold
that
áyou
5.4
is
the
fraud
and
waste
hotline
2019
annual
report.
We
have
a
presentation,
Casa
Fillion.
You
have
questions.
A
A
Any
members
with
questions
on
that.
Someone
like
to
move
the
item.
Councillor
Annunziata,
is
moving
the
staff
recommendations,
all
those
in
favor
any
opposed,
and
that
is
carried
au,
5.8
arenas,
2018,
audited
financial
statements
would
someone
anyone
any
questions
on
that
councillor.
Annunziata
is
moving
the
staff
recommendations,
all
those
in
favor,
and
he
opposed,
and
that
is
carried
au
5.9
mechanisms
for
the
auditor
general
to
conduct
cybersecurity
assessments
for
city
agencies
and
corporations,
Kessler
Fillion
question:
okay,.
A
Au
5.10
implementing
recommendations
from
the
Auditor
General's
report,
safeguarding
our
GI
assistance,
ensuring
only
eligible
people
benefit
any
members
with
an
interest
in
that
item
or
wishing
to
hold
that,
if
not
I
will
take
a
I
will
take
a
motion
that
the
Audit
Committee
received.
This
report
for
information,
counselor
Ford,
all
those
in
favor
any
opposed
and
that
is
carried
au
5.11
management,
update
on
the
implementation
status
of
outstanding
auditor
general
recommendations.
A
A
Au,
5.12,
pension,
payroll
and
employee
benefit
outstanding,
Auditor,
General
recommendations
updates.
Any
questions
on
that
item.
If
not
I
will
take
a
recommendation.
I
will
I
will
take
a
motion
that
for
the
staff
recommendations
anyone
wishing
to
place
that
motion
counselor
Ford,
all
those
in
favor
any
opposed-
and
that
is
carries
last
item
a
you
five
point.
13
audit
plan
for
the
city
of
Toronto's,
consolidated
financial
statements
for
the
year
ended.
2019.
A
May
I
have
a
motion
any
would
like
to
move
staff
recommendations
counselor
for
it
all
of
those
in
favor
any
opposed,
and
that
is
carried
back
to
the
top
of
the
list.
We
have
a
you
5.1
status
report
and
outstanding
audit
recommendations
for
city
divisions
in
community
and
social
services
for
the
city
manager's
office
and
the
people
and
equity
division
counselor
at
Fillion.
You
held
the
item.
B
I
can
say
that
there
is
work
underway
and
hopefully,
by
maybe
June
we're
able
to
update
our
our
recoveries
or
savings
right
now,
there's
been
a
delay,
so
the
numbers
that
the
divisions
are
showing
is
are
not
complete
and
then
so
we're
going
to
work
with
the
divisions
between
now
and
June
to
update
the
amount
of
savings
and
things
and
making
sure
that
the
databases
are
in
place.
So
at
a
high
level,
everything
is
moving
along.
B
The
hyrax
are
moving
along,
the
savings
are
coming
in,
IA
and
management
is
on
it,
and
the
area
where
we
have
to
do
more
work
between
my
dupe
and
management
is
around
identifying
the
savings
and
making
sure
the
right
things
are
in
place
to
get
those
in
the
door
sooner
rather
than
later.
So,
I
feel
good
about
where
this
entire
section
is.
Thank.
C
A
Thank
You
councillor
Fillion,
are
there
other
questions?
I
have
one
brief
one
if
I
can
turn
to
the
turn
attention
to
page
11
of
12
of
the
report,
the
middle
of
the
page
and
I
think
my
question
is
to
the
accounting
services
department,
but
its
relation
to
urban
forestry
I'll.
Just
I'll
note
the
paragraph
we
acknowledge
that
management
has
taken
steps
to
adjust.
The
recommendation
has
developed
a
process
to
address
old
unclaimed
deposits.
D
Good
morning,
we're
actually
in
the
process
of
working
on
a
revenue,
recognition
policy
and
then
with
that
policy
which
aligns
to
proper
accounting
guidelines
provided
public
by
the
public
sector
accounting
board,
then
we'll
be
able
to
work
with
parks,
forestry
and
Recreation
to
ensure
that
they
take
the
the
accounts
that
need
to
be
taken
into
income
according
to
that
policy.
So
they
have
started
the
review
work
and
they
are
working
with
the
county
services.
We
just
have
to
get
the
policy
statements
is.
A
The
I
guess
it's
nineteen
point:
five
million.
Is
it
material
in
terms
of
its
sitting
in
urban
forestry,
z'
side
of
the
books
versus
the
general
revenue,
maybe
I'm
not
sure,
on
genuine
revenue,
its
material,
but
on
the
urban
forestry
side
and
and
how
does
that
connect
with
the
budget
process?
Does
it
pose
a
problem
so.
D
The
figure
itself
is
is
certainly
a
material
figure
right
now.
It
is
a
deferred
revenue,
so
it
actually
has
not
been
taken
into
the
city's
income.
Anything
any
balance
that
is
no
longer
deferred
will
be
taken
into
the
cities
into
the
city's
income,
and
it
will
be
reflected
on
the
income
statement
from
a
budget
perspective
depending
upon
when
the
budget
is
recognized
or
when
the
revenue
is
recognized
in
the
budget
process,
there
may
be
a
one-time
variance
that
reflects
a
higher
level
of
revenue
than
was
originally
budgeted.
So.
A
A
C
Sent
to
the
group.
Thank
you
very
much,
I'm,
not
contagious
by
the
way
I'd.
It's
a
nagging
cough.
Your
question
prompted
another
related
to
tree
protection
deposits.
In
my
experience,
which
hopefully
is
not
typical
across
the
city,
most
builders
should
not
be
getting
back
their
tree
deposit
because
they
damage
trees
during
the
process.
Do
we
have
we
been
keeping
track
of
all
that.
C
We
in
all
of
these
cases
that
we
I'm
suspecting
that,
in
a
large
number
of
cases
we
never
monitored
and
there
has
been
damage
to
trees,
would
if
I
was
to
spot
check.
Ten
of
these
would
I
find
that
there
had
been
inspections
before
anybody
got
their
deposits
back
and
that
there
were
some
cases
where
it
was
concluded
that
people
wouldn't
get
their
deposits
back.
E
D
A
A
A
G
Want
to
say
by
me
speaking
at
this
meeting
that
shall
not
be
deemed
to
be
in
any
way
my
consent,
Express
are
implied
in
doing
so
us
frog,
buster,
Majesty,
the
Queen
and
long
liver,
Majesty,
the
Queen
and
let
the
record
show
I
do
not
consent
to
the
unconstitutional
searches
violating
section
8
of
the
Constitution
Act
1982
that
are
currently
taking
place
here
at
Toronto.
City
Hall,
as
the
province
has
never
given
the
City
of
Toronto
Express
statutory
authority.
To
do
this.
G
So
in
this
report
it
says
the
results
of
this
assessment
will
inform
the
audit
priorities
for
the
next
five
years.
For
the
first
time,
the
Toronto
Police
Services
Board
and
the
Toronto
Public
Library
Board
have
invited
the
Auditor
General
to
conduct
a
risk
assessment
of
their
agencies.
So
I
came
up
with
a
great
idea
for
a
value
for
money.
G
Audit
regarding
risk
assessment
for
the
Toronto
Public
Library
and
I
actually
sent
an
email
about
it
to
the
Auditor
General
here
last
week
that
I'm
going
to
read
onto
the
record
high
Auditor
General
Romeo
Baylor,
and
how
are
you
at
the
last
Audit
Committee
meeting?
Do
you
remember
me
speaking
about
the
almost
1
million
dollars
that
is
set
to
be
spent
on
streetscaping
at
the
northern
district
library
stuff
for
outside
the
library
on
the
street?
G
Facilities
at
the
public
library
were
nice
enough
to
point
out
to
the
service
manager
at
Northern
District.
That
would
require
asbestos
abatement
and
removal
just
thinking
out
loud
here,
but
maybe
the
value
for
money
audit
could
focus
in
on
the
logic
of
spending,
almost
1
million
dollars
on
fancy,
knickknacks
and
trinkets
as
glorified
window
dressing
for
outside
the
Northern
District
library,
when
there
is
an
acknowledged
asbestos
problem
to
some
extent
inside
the
northern
district
library.
That
money
could
be
better
spent
addressing
to
put
this
into
perspective.
G
The
TTC
on
its
last
board,
meeting
Josie
La
Veta
identified
asbestos
removal
as
one
of
its
priorities
and
referred
to
it
as
a
known
toxic
hazard.
Actually,
her
assistant
said
that,
or
it's
a
known,
toxic
hazard
for
its
employees
in
the
clip
that
I
provided
her
Thank
You
Derrick
ma'am
I
would
like
to
go.
Hold
the
Toronto
Public
Library
Board
accountable
for
this.
Unfortunately,
what
I
found
out
at
their
last
meeting
I
spoke
out
in
November
is
Barry.
Bull
said
this
to
me.
At
the
meeting
we
asked
you
questions.
G
You
can't
ask
us
questions
when
I
asked
her
by
email
after
the
meeting.
Where
exactly
does
it
say
that
so
I
can
go
verify
for
this,
for
myself
as
I
just
want
to
make
sure
you
weren't
lying
to
me.
Vickery's
response
was
the
procedural
bylaw
of
the
board.
Does
not
allow
members
of
the
public
to
direct
the
board
to
answer
questions
and
who
passes
these
magic
procedural
bylaws
that
supposedly
have
the
authority
to
control
the
public
what
they
can
say
when
they
go
to
these
meetings?
G
G
I
just
want
to
mention
the
last
time.
I
was
here
also
I.
Had
someone
from
the
city
of
Toronto
pulled
me
aside
and
say
you
know
you
could
get
the
Auditor
General
to
make
the
library
board
film
their
meetings
because
they
don't
city
councils,
a
lot
of
the
library
board
somehow
and
get
away
with
not
filming
their
meetings.
Can
you
believe
that
and
I
said
really
do
tell
she
said
yeah
I
mean
the
Auditor
General
could
get
them
to
film
their
meetings
on
the
basis
of
being
transparent
and
accountable.
G
However,
that
city
employee
soon
afterwards
asked
me
not
to
mention
their
name
and
who
they
were
at
these
meetings.
You
know
councillor
Carroll,
told
me
all
about
the
Webster
effect
when
I
bumped
in
there
two
years
ago,
at
the
Canada
Square
theaters
I
just
want
to
point
out
the
maxim
of
law
that
says
everything
that
the
law
does
not
forbid
is
permitted,
so
yeah
we're
able
to
ask
questions
that
these
meetings
thank.
B
You
know
really
in
a
timely
way.
So
that's
nice
to
see,
but
overall
I
can
say
that
it's
not
just
our
work.
As
I
noted
last
year,
it
takes
a
village
to
do
an
audit
report,
so
it's
committed
and
empowered
out
of
staff.
It's
committed
public
service
and
also
a
City
Council
that
supports
accountability,
and
so
all
of
those
things
are
in
place
and
that's
why
we're
able
to
have
the
change
that
we
have?
Thank
you.
H
As
a
reminder,
this
past
year,
we
completed
completed
to
transit
audits
that
identified
a
significant
potential
for
savings
by
better
protecting
TTC
revenues.
Three
audits
that
support
the
city
coming
together
to
move
forward
with
its
priorities
for
providing
stable,
affordable
housing
and
cybersecurity
assessments
that
bring
value
by
providing
independent
assurance
measures.
The
city
has
in
place
to
protect
its
information
and
technology.
We've
prepared
a
short
video
that
gives
you
a
snapshot
of
our
offices
activity
during
2019.
I
I
I
I
The
recommendations
were
aimed
at
reducing
fare
evasion
on
the
TTC,
improving
fare
equipment,
functionality
on
the
TDC
and
sharing
value
for
tree
maintenance
services,
helping
the
city
maintain
an
effective
social
housing
waitlist
assessing
how
the
city
is
addressing
its
priorities
like
building
new,
affordable
housing
and
ensuring
the
city
has
a
robust
cybersecurity
program
in
place.
By
implementing
our
recommendations,
the
city
has
achieved
savings
of
more
than
three
hundred
and
eighteen
million
dollars
since
2015.
This
means
we've
saved
the
city
eleven
and
a
half
dollars
for
every
$1
invested
in
our
office.
D
When
I
first
tracked,
this
report
I
think
this
is
a
excellent
roadmap,
a
way
for
us
to
move
forward
into
the
future
of
our
system
and
again,
I
think
everybody
who's
played
a
role
in
this.
We've
got
some
really
good
recommendations
before
us
that
we
can
adopt
and
make
the
system
healthier
and
wealthier
for
for
our
city,
we
have
run
evictions,
we
have
gentrification,
we
have
clearances
really
in
the
old
part
of
the
city,
people
being
moved
out
because
the
rents
are
going
up
and
there's
not
a
lot
of
replacement,
affordable
housing.
D
E
A
D
I
H
In
our
2019,
our
audit
reports
on
housing,
TTC
corporate
services
and
contract
management
identified
opportunities
to
saver,
avoid
costs
and
increase
revenues,
but
we
want
you
to
note
that
equally
important
are
the
non
quantifiable
benefi
benefits.
It's
not
always
easy
to
put
a
dollar
value
on
providing
stable
housing
for
people
or
protecting
the
city's
tree
canopy
or
protecting
confidential
city
data.
H
Also
new
this
year,
we've
included
purple
boxes
throughout
our
annual
report,
which
highlight
management
has
where
management
has
reported,
taking
action
to
respond
to
our
findings.
This
includes
action
by
the
TTC,
shelter,
support,
Housing,
Administration,
Toronto,
Community,
Housing,
Urban,
Forestry
and
int
as
we
go
through
the
next
couple
of
slides.
We
want
to
draw
your
attention
to
a
few
of
our
2019
audits
that
included
findings
and
recommendations
which
resonate
with
the
common
themes
we've
seen
across
previous
audits,
stable,
affordable
housing
is
one
of
the
city's
priorities
in
2019.
H
We've
completed
three
audits
along
the
housing
continuum.
If
you
recall,
these
audits
raised
attention
to
the
city
moving
forward
to
build
more
affordable
housing
through
tcht
revitalizations.
These
audits
also
highlighted
the
need
to
effectively
manage
the
social
housing
waitlist
and
reduce
vacancies,
to
open
doors,
to
subsidized
housing
for
those
who
need
it
most
and
they
make
recommendations
to
improve
how
the
city
identifies
and
addresses
in
eligibility
so
that
waiting
families
can
get
access
to
the
housing
they
need.
These
are
all
areas.
Management
is
acting
quickly
on
to
achieve
better
outcomes.
H
We've
overlaid
the
themes
we've
seen
across
audits
over
time
at
the
bottom
of
the
slides
in
purple.
For
example,
the
findings
and
recommendations
raised
in
each
of
these
reports
were
aimed
at
supporting
the
city
working
together
as
one
towards
achieving
citywide
objectives
and
outcomes.
Our
author
reports
also
made
recommendations
that
will
lead
to
improved
information,
sharing,
communication
and
coordination
between
the
city
and
its
housing
providers,
including
TCH
C,
as
well
as
across
human
services.
H
H
These
audits
highlight
that
these
corporate
service
areas
need
the
authority
and
oversight
to
ensure
a
citywide
approach
is
taken.
Our
2019
reports
on
fleet
services
highlighted
the
importance
of
better
oversight
and
accountability
of
the
city's
fleet.
The
city
needs
to
centrally
set
the
standards
and
the
authority
to
coordinate,
monitor
and
whole
divisions,
agencies
and
corporations
accountable
for
outcomes.
So
there's
a
consistent
approach
to
effectively
managing
our
city
vehicles
and
ensuring
the
most
effective
fleet
options
are
used
across
the
organization.
H
Also,
our
2019
reports
on
IT
cybersecurity,
together
with
earlier
reports,
have
continually
emphasized
the
int
and,
in
particular
the
chief
technology
officer
and
now
also
the
chief
information
security
officer,
have
the
authority
to
direct
and
oversee
information
security
practices
that
should
be
applicable
to
all
city
divisions,
agencies
and
corporations
in
2019,
we
also
completed
several
audits
with
recommendations
aimed
at
strengthening
oversight
and
accountability
for
contract
outcomes.
Our
audits
of
urban
forestry
included
recommendations
for
more
effective
management
and
monitoring
of
tree
maintenance
contracts.
H
Our
audits
of
construction
contract
change
management
highlighted
the
importance
of
planning
contracts
to
minimize
design
errors
and
emissions
that
may
lead
to
change
orders
and
our
audit
of
TTC
presto
fare
equipment
and
presto
revenue
highlighted
that
TTC
needs
to
put
controls
in
place
to
effectively
manager
and
monitor.
Metrolinx
is
contract
performance
in
order
to
minimize
presto
passenger
revenue
loss.
H
It's
also
important
to
mention
that
we're
seeing
a
culture
shift
where
management
is
moving
forward
faster
to
achieve
outcomes,
for
example
by
investigating
indicators
of
ineligibility
for
subsidized
housing.
Some
tenants
have
dropped
off
their
keys
and
vacated
their
units.
This
makes
space
available
for
eligible
individuals
and
families
who
have
been
waiting
for
housing
assistance.
New
tcht
revitalizations
are
adding
more
affordable
housing,
the
dawn
Somerville
revitalization
plans
now
include
100,
new,
affordable
rental
housing
units
and
and
third,
the
city
is
working
to
mature
its
approach
to
cyber
security.
K
These
and
other
projections
for
cost
savings
related
to
Auditor
General
reports
are
included
in
TTC's
operating
budgets.
However,
we
haven't
included
these
projected
revenues
and
savings
in
our
annual
report
to
calculate
our
offices
return
on
investment,
but
we
will
soon
be
beginning
the
process
of
working
with
TTC
management
to
verify
and
quantify
the
realized
savings
so
that
we
can
include
them
in
future
annual
reports.
K
Our
approach
to
quantifying
realized
savings
is
outlined
in
our
annual
report.
We
know
this
audit
committee
recognizes
the
importance
of
quantifying
savings
and
supports
incorporating
potential
and
actual
savings
into
the
city's
budget
process.
This
is
an
innovative
practice.
No
other
Audit
Office
in
Canada
is
currently
doing,
but
with
the
changes
in
budget
process
this
year
there
have
been
some
delays
in
obtaining
detailed
information
and
savings
and
costs
included
in
divisional
budgets.
K
K
So,
as
you
can
see
on
the
slide,
the
Auditor
General's
Office
calculates
the
return
on
every
dollar
invested
in
the
office
by
comparing
the
ratio
of
five-year
audit
costs
to
the
cumulative
one-time
and
ongoing
savings
projected
over
five
years.
So
for
every
dollar
invested
in
the
Auditor
General's
Office,
there
was
a
return
of
11.5.
This
is
about
the
same
ROI
as
last
year.
K
In
2019
we
verified
over
32
million
dollars
in
one-time
and
ongoing
savings
projected
out
for
five
years.
For
example,
the
city
of
cheap
savings
by
collecting
over
G
community
benefits,
reducing
telecom
costs
and
increasing
property
tax
revenues.
By
correcting
the
property
classifications,
you
can
find
descriptions
of
these
savings
that
were
achieved
in
our
annual
report.
K
Now.
What
we'd
further
like
to
highlight
is
that
realize
savings
we've
reported
in
our
2019
annual
report.
Don't
include
all
achieved
or
expected
savings,
and
we
track
these
in
three
categories.
As
we
noted
earlier,
there
are
some
savings
reflected
in
2020
budgets
that
we
haven't
yet
verified,
so
we
haven't
included
them
as
realized
savings.
This
year,
for
example,
TTC
net
revenue
increases
of
seven
million
dollars
from
reduced
fare
evasion.
This
projected
over
five
years
could
be
about
thirty
five
million
dollars
in
additional
revenue
to
the
city.
K
K
Moving
on
to
the
next
category,
there
are
savings
or
avoided
costs
that
can't
be
quantified
just
yet,
mainly
because
management
is
still
in
the
process
of
implementing
the
related
recommendations.
For
example,
during
our
recent
follow
up
process
management
advised
that
Children
Services
added
over
3,100
new
childcare
spaces
at
licensed
not-for-profit
operators.
This
expansion
of
childcare
spaces
without
capital
investment
saves
the
city
in
the
range
of
90
million
dollars
to
one
hundred
and
eighty
million
dollars
by
avoiding
the
cost
of
building
new
spaces.
K
Finally,
there
are
increased
revenues
or
cost
savings
that
were
identified
by
the
Auditor
General's
Office,
but
haven't
been
verified
yet
with
management.
For
example,
we've
identified
the
potential
to
add
up
to
a
million
dollars
to
tax
rolls
to
collect
on
defaulted,
provincial
offense
fines
and
another
1
million
dollars
in
fines
that
can
be
perceived
through
civil
enforcement.
B
Thank
you
in
summary,
we're
adding
value
together
with
the
village,
we're
making
an
impact,
and
the
savings
will
continue
to
be
realized
and
grow,
as
we
are
have
more
time
with
the
financial
planning
process.
We
really
crystallize
the
process
so
that
we
can
identify
the
total
amount
of
savings
for
this
year,
so
there
is
more
to
come.
So
thank
you.
Everyone
thank.
A
D
D
When,
when
there's
savings
have
been
achieved
through
various
departments,
would
they
would
they
and
they
adopt
your
recommendations?
So
they
would
they
communicate
to
you
that
in
fact,
they've
adopted
these
recommendations,
and
these
are
the
savings
for
2019
2020.
So
how?
How
do
we
know
they
actually
we're
able
to
find
those
savings,
and
it's
included.
H
Through
the
chair,
I
think,
one
of
the
examples
in
the
report
is
on
collecting
overdue
community
benefits.
So
at
this
is
the
year
while
they
have
been
working
over.
Since
the
report
was
issued
in
2019
they
were
twenty.
Twenty
twelve
sorry
they've
been
working
over
the
last
number
of
years
to
review
in
detail
what
community
benefits
were
secured
and
the
amounts
that
were
actually
received.
H
So
they
they
received
that
money.
We've
we've
reflected
in
their
annual
report
this
year,
because
it's
the
year
we
could.
We
could
verify
it
but
they're
four
years
past,
so
they
collected
over
time
and
so
that
may
not.
That
would
not
hit
the
2020
budget,
but
it
would
have
been
collected
and
then
put
into
the
reserve
accounts
in
previous
years.
Yeah.
B
And
I
can
add
to
that.
The
past
process
has
not
been
as
defined
or
as
a
rigorous
because
and
it
was
challenging
to
line
things
up,
but
we're
working
with
a
new
team.
The
new
process
we're
going
to
try
to
feed
that
in
the
front
with
Stephen
conforte
he's
working
with
our
team,
so
that
we
can
make
sure
that
our
work
can
be
verified
in
prior
to
the
budget
process
and
it
can
be
included
in
the
budget
process.
So
that's.
D
A
E
Hello,
this
is
counselor
Josh,
Matt
Lowe.
This
is
a
very
special
message
on
behalf
of
my
colleagues
on
the
audit
committee,
the
mayor
City
Council,
and
the
people
of
Toronto
and
everyone
who
is
affected
by
the
great
savings
that
the
other
General
and
her
very
competent
staff,
contribute
to
our
programs,
initiatives
and
capital
projects,
along
with
the
ability
that
they
show
every
single
day
to
show
us
how
to
make
government
run
more
effectively
efficiently
and
get
every
bang
out
of
every
buck.
E
I
want
to
acknowledge
the
good
work
of
our
Auditor
General,
the
remarkable
chair
of
our
committee,
devenir,
handsome
sophisticated
and
a
very
competent
manager
of
our
meeting
and
all
of
my
remarkable
colleagues,
but
most
especially
to
the
AG's
incredible
team
who
astound
us
all
the
time
with
their
with
their
their
acumen
and
their
dedication
to
the
work
that
they
do.
I've
said
this
before
I
was
stuck
here
under
duress.
E
Handcuffed
figuratively-
and
this
was
the
last
place
I
wanted
to
come
to
when
this
guy's
uncle
stuck
me
here,
I'm
pointing
to
Michael
Ford,
but
every
single
time
that
I've
been
here,
I've
seen
the
value
that
this
committee
provides
and
the
and
the
remarkable
work
that
the
AG
and
your
staff
do.
Thank
you
very
much
cut.
Thank
you.
A
Think
we
got
one
two
three,
four:
five
votes:
okay,
all
right.
Anyone
else
like
to
speak
I'll
spell
speak
briefly,
all
right,
I,
you
know
the
title
is
demonstrating
the
value
of
the
Auditor
General
I
think
this
can
mean
I,
think
everyone
in
the
room
knows
it,
but
there's
a
lot
more
people
than
just
in
this
room.
That
know
it.
So
you
know.
Obviously
thank
you.
Thank
you
for
that.
A
Finding
the
savings-
thirty
two
million
dollars
in
this
report-
and
you
know
we
all-
we
always
know
that
that's
understated,
thank
you
for
leading
leading
on
this
and
I
mean
this
to
the
otter
and
the
entire
team
and
the
management,
because
you
see
it
time
and
time
again
in
the
different
reports.
This
is
new.
Nobody
else
has
done
this
before
nobody
has
attempted
this
or
we
found
something.
That's
that's
made
a
change
and
it
comes
up
over
and
over
and
over
again,
I
think.
That's
really
impressive.
A
Two
other
reports
that
I
read
in
conjunction
with
this,
of
course,
are
five
point.
Three.
Looking
at
themes
and
major
things
that
were
discovered,
we
didn't
talk
a
lot
about
it
today.
It
doesn't
mean
that
we
didn't
look
at
it
carefully
or
you
know.
Not.
Everything
makes
it
to
the
to
debate
at
committee,
but
I
won't
downplay
how
important
that
report
is
in
conjunction
with
demonstrating
the
value
of
the
Auditor,
General
and
also
5.11,
which
was
a
management
report
from
internal
audit
from
for
mr.
A
Campbell
over
there
again
another,
not
one
that
we
held
today
and
talked
about.
But
if
you
read
the
appendices
on
that,
you
see
all
of
the
tracking
that's
gone
on
of
all
of
the
things
that
were
discovered
over
time
and
what
management
is
doing
and
there's
there's
a
lot
of
story
in
there
about
what's
changing
over
time.
I
really
like
that
report
and
the
themes,
because
it
shows
that
the
relationship
between
counsel,
the
Auditor
General's
working
but,
more
importantly,
the
relationship
between
the
Auditor
General
and
the
Toronto
Public
Service
is
working
and
there's
being
I.
A
Don't
to
say
a
culture
shock
was
used
a
lot,
but
there's
continuous
improvement
going
on,
and
these
reports
are
evidence
that
that's
occurring
that
there's
a
change
in
process.
A
new
change
in
process.
As
I
hear,
you
know
to
have
management
track
these
in
in
a
centralized
way
and
consider
them
at
the
management
table
is
novel
in
in
Canada.
A
A
When
I
talk
to
somebody
in
the
fire
alarm
industry-
and
they
say
you
know,
we
heard
about
what
the
Auditor
General's
done
and
we're
seeing
changes
out
in
the
industry.
It
means
that
it's
no
longer
just
about
the
City
of
Toronto.
It
means
it's
about
shaping
the
world
around
us,
I
think
that's
tremendously,
exciting
and
I.
A
You
know
I've
been
here
for
five
years
and
I've
seen
this
grow
and
build,
but
we're
you
know
we're
now
working
outside
the
boundaries
of
four
one
six,
but
this
work
I
think
that's
something
that
everyone
should
be
proud
of.
Everyone
involved
in
this
process,
that's
huge,
and
you
know
we
talk
a
lot
about
money
and
I'm
glad
that
we
now
have
a
new
process
to
take
it
out
of
the
budget.
A
A
A
L
L
So
common
themes
and
issues
you
have
identified
in
the
City
of
Toronto
and
I
think
this
is
a
topic
of
conversation.
We
always
have
I
think
every
every
time
we
meet
it's
always
about
how
best
can
our
city
be?
You
know,
saving
money
and
finding
efficiencies
and
doing
all
that
so
I
haven't
read
the
full
report,
but
I
party
right
about
60%
of
it,
but
when
I
gather
is
that
you
have
given
examples
of
previous
audits,
previous
trends
and
then
kind
of
put
forth
some
recommendations.
L
B
Thank
you
through
your
chair.
What
I
think
is
important
is
for
management
to
take
notice
of
themes.
We
do
see
the
city
manager
taking
the
right
approach
around
results,
based
accountability,
fantastic
and
outcomes,
and
we
see
management,
implementing
findings
and
recommendations,
they're
implementing
recommendations,
that's
happening,
but
for
every
recommendation.
Although
we're
focused
on
an
individual
division,
that
theme
resonates
in
other
divisions
and
so
on
the
second
page,
what
I
think
is
really
important
is
when
there
is
a
report
for
management
to
ask
itself.
Is
our
division
experiencing
similar
things?
Are
these
up?
B
Are
there
opportunities
and
lessons
learned
that
we
can
leverage
who's
involved
with
delivering
the
service,
and
can
we
work
together?
Who
has
overall
responsibility
and
are
we
empowered
to
make
the
right
changes,
and
so,
when
a
report
comes
out,
if
we
talk
about,
for
example,
centralized
management
and
overseeing
the
divisions,
each
division
is
operating.
That
might
happen
in
fleet,
but
it's
also
happening
in
water,
and
it's
happening
in
IT.
So
really
take
a
report.
B
Look
at
it
within
with
the
lens
of
your
own
division
and
see
if
those
themes
resonate
it'll
help
that
the
city
manager
to
get
from
from
from
here
to
there
faster,
because
people
are
ingesting
the
common
themes
if
I
was
going
to
say,
what's
really
hurting
the
public
service,
it's
the
silos.
So
if
we
can
break
those
down-
and
we
can
think
more
broadly
and
almost
think
about,
if
we
were
going
to
build
it
today,
what
would
it
look
like
that
is
what
you're
looking
for
right.
L
So,
thank
you
very
much
for
that.
So
so,
with
this,
it's
it's
kind
of
how
it's
been
really
or
how
I
take
it
is
that
it's
kind
of
like
a
kind
of
a
guide
for
divisions
and
corporations.
I
guess
maybe
this
is
more
of
an
appropriate
question
for
a
city
manager.
How
do
we?
How
do
we
put
this
into
practice,
not
as
much?
This
is
what
you
should
be
doing.
L
J
If
I
can
through
the
chair,
this
is
all
about
collective
ownership.
This
is,
and
it
starts
not
just
with
myself,
but
my
deputy
city
managers,
my
CFO
and
then
our
corporate
leadership
team.
So
so
the
communication
to
everyone
is:
is
that
I?
Think?
As
the
the
auditor
is
said,
you
know,
functioning
in
silos
is
incredibly
inefficient
and
ineffective
in
terms
of
you
know,
demonstrating
value
for
money
and
delivering
service
as
well.
So
the
communication
and
it's
there.
J
It's
even
further
reflected
in
the
performance
appraisals
that
we're
doing
with
our
senior
leaders
in
the
organization
to
make
sure
that
we're
not
when
we
do
something
so
focused
on
ourselves
in
a
particular
division
and
taking
the
time
to
make
sure
if
there's
an
opportunity
to
extend
our
thinking
to
other
service
areas.
That
in
fact
we're
doing
that
so
again,
communication
to
the
senior
leadership
who
then
communicated
further
down
to
the
organization
to
those
writing
reports
and
then
making
sure
that
it's
further
supported
through
the
performance
reviews
that
occur
every
year.
C
C
City
managers
will
be
reading
all
of
the
audit
reports
and
thinking
what
could
I
learn
from
this
report.
I,
I
sort
of
just
don't
not
so
sure
it
will
happen
unless
there's
monitoring
unless
there's
some
homework
assignment
and
I'm
your
answer
to
councilor
Ford
that
there
will
be
there's
some
version
of
that.
Could
you
elaborate
a
bit.
J
Yes,
through
the
chair,
for
example,
I
mean
we
have
a
good
idea
at
the
senior
level
of
the
reports
that
are
coming
three
six
months
out,
so
it
does
afford
us
an
opportunity
to
see.
Are
there
opportunities
for
reports
to
be
viewed
from
more
than
one
particular
lens?
So
that's
a
conversation
that
occurs
at
the
table
that
I
sit
at
so
we're
able
to
again.
J
J
What
I
think
is
their
core
responsibility,
and
that
is
to
ensure
that
we
have
the
right
leadership
heading
up
the
various
parts
of
our
organization,
to
ensure
that
they're
performing
well
to
ensure
that,
where
there's
opportunity
for
collective
ownership
it's
occurring
and
as
well
finally
to
ensure
that
when
we
engage
in
transformational,
work
that
they're
on
board
and
they're
driving
that
transformational
work
across
the
organization.
So
those
four
things
I
just
described-
have
been
communicated
to
corporate
leadership
team
and-
and
so
we
are
starting
and
I.
J
L
E
You
to
the
city
manager
when
it
comes
to
a
side
of
agencies
and
organizations
such
as
the
police
and
and
others,
and
sometimes
even
provincial
agencies
like
the
AGC.
Oh
I've,
found
repeatedly
that
the
silos
are
so
so
separated
that
when
there
are
clear
common
public
policy
objectives,
it's
it's
like
herding
cats
to
get
anybody
to
even
know
each
other's
name,
never
mind
make
a
practice
of
just
calling
each
other
up
and
seeing
if
we
can
work
together.
Two
little
examples.
One
is
a
few
years
ago
when
I
had
a
problem
hoarder
in
my
community.
E
E
Similarly,
I
know
councilor,
Nunziata
and
I
and
others
have
challenges
with
problem
bars
in
her
areas
where
you
know
you
try
to
get
the
AG
CEO
and
city
staff
to
talk,
or
even
in
some
cases
where
there
are
tragic
incidents
like
homicides.
Our
crisis
response
team
and
stsd
FA
are
directly
contacted
by
the
police.
So
there's
no
information
sharing,
I
say
this
as
a
preface
to
ask:
are
there
steps
and
if
not,
can
there
be?
E
Will
you
take
steps
to
ensure
not
only
our
internal
city
divisions
are
breaking
down
the
silos,
as
are
recommended
in
the
report,
but
also
that
we
are
working
with
police,
TTC,
etc
that
are
affiliated
with
us,
but
also
other
agencies
that
may
be
of
other
orders
of
government
where
we
need
to
achieve
policy
objectives
together.
So.
J
Through
the
chair
I'm,
a
great
comment:
I
can
tell
you
I'm
pretty
much
on
speed
dial
with
the
leadership
of
Toronto,
Community,
Housing,
charnel,
Transit,
Commission
and
even
Toronto
Hydro
in
terms
of
the
work
that
we're
doing
with
police
I
mean
our
government
relations
group
is
working
through
some
of
their
service
changes,
but
I
wouldn't
say
I'm
as
direct
dialed
as
I
am
in
those
organizations
I.
Admittedly,
it's
not
because
of
any
fault
of
the
police.
J
Chief
at
all
anything
like
that,
you
know
we
are
cleaning
up
housed
internally,
first,
making
sure
that
we,
as
divisions
within
this
organization,
function
the
collective
manner
and
and
because
of
some
of
the
priorities,
have
counsel,
there's
a
reason
why
I'm
very
much
on
topic,
TCH
and
TDC
in
Toronto
Hydro.
We
are
also,
though,
building
relationships
with
municipalities,
as
well
as
other
government
ministries
that
you
know
we
have
been
working
with
in
the
past.
I
can
think
of,
like
even
the
conservation
authority,
Metrolinx
organizations
like
that.
So
it's
to
your
I
mean
to
the
citizen.
J
You
know
the
policy
outcome
or
the
policy
is
the
policy
they
don't
care,
which
government
is
engaged
that
you
just
assume
rightfully
that
we're
talking
and
that
when
something
comes
out,
it's
been
vetted
through
the
proper
channels
and
it
represents
a
comprehensive,
proper
answer
to
a
problem.
That
is
something
that
I
would
argue.
I'm
not
argue,
I
would
just
simply
say
it
is
very
much
a
work
in
progress,
but
it
does
kind
of
underlie
the
way
I
work
in
that
you
know
I
the
inside
eyes.
J
E
I
may
suggest
to
you
that
well
no,
but
it's
not
as
I,
don't
think
it's
a
matter
of
any
one
individuals
fault,
whether
it
be
yours
or
the
police,
chief
or
whatever
I
think
it's
just
the
system
is
set
up
in
a
way
that
that
just
doesn't
naturally
jive
together
and
so
well.
It
might
be
good
that
you
have
a
hotline
with
whomever
I
think
the
systems
need
to
be
more.
E
J
A
You
thank
you,
I'll
make
the
brief
comment
that
this
is
going
to
City
Council.
So
if
we,
if
we
can't
get
the
words
down,
but
if
you
want
to
hold
the
item,
we
can
do
that.
If
you
wanted
to
work
on
something,
if
not,
we
will
have
another
shot
when
it
goes
to
council
to
add
a
recommendation,
because
I've
been
thinking
about
a
little
bit
about
this
as
well.
I,
just
don't
want
to
do
anything
hasty
and
not
get
it
right,
but
I
I'm
flexible
with
holding
this.
A
There's
three
themes:
we
talked
a
lot
about
looking
at
the
public
services
as
one
Enterprise
and
in
the
leading
questions,
but
there's
a
comment
here
about
oversight
of
contracts
and
procurement
in
having
an
enterprise
view
of
that
and
there's
also
a
comment
here
about
sharing
data
and
programs
and
Technology
has
two
other
themes
that
came
out
of
this.
Yes,
my
the
question
I
really
want
to
ask
is:
is
you
know,
DC
barriers,
red
tape,
policies,
things
that
need
to
get
fixed
in
order
to
resolve
those
or
be
better
at
them?
A
But
I
don't
want
to
put
you
on
this,
but
it's
not
fair
I
mean
those
the.
How
do
you
solve
world
peace
right
yeah?
It's
not
a
question
that
you
can.
You
can
answer
on
the
spot,
but
maybe
the
correct
question
is:
is:
do
you
have
a
vector2
Council
to
bring
forward
strategic
issues
around
these
as
and
I'm
asking
the
city
manager
from
your
lens
on
this?
A
J
The
chairs
short
answers,
yes,
and
in
fact
you
know
when
you
look
at
our
priorities
as
we're
set
out
in
the
corporate
strategic
plan.
One
of
the
things
that
we're
focused
on
is
is
modernizing
government
and
so
all
the
things
you
just
touched
upon,
if
there's
something
holding
us
back
legislatively
you
know,
of
course
we're
gonna.
Bring
that
to
your
attention
process.
Wise,
we're
gonna
fix
the
things
that
we
can
fix
ourselves,
but
if
there
are,
some
policies
have
been
approved
by
council
that
require
us
to
revisit
them.
J
Then,
of
course,
we
will
come
through
the
appropriate
committee
to
do
so.
Probably
in
some
cases
it
could
be.
Executive
really
depends
on
the
nature
of
the
issue,
but
you've
made
the
comment
earlier
about
continuous
improvement.
That's
what
this
is
I
mean
and
there's
a
number
of
us
that
wake
up
every
day.
That's
kind
of
what
we
enjoy
about
the
job
is
to
look
at
the
way
things
are
running
and
then
draw
from
other
municipalities
across
the
country
that
are,
for
example,
procurement.
A
B
Just
going
to
add
two
points
to
that:
I
agree
with
what
you've
said.
Two
points
one
is
on
the
contract
management.
There's
it's
important
to
have
a
shift,
the
same
way,
you're
doing
internally
to
externally
to
outcomes.
So
tree
contractors,
for
example,
instead
of
going
by
hours,
go
by
outcomes
servicing
the
tree,
the
same
as
when
we
had
buildings
instead
of
hours
of
cleaning
focus
on
square
footage
standards,
that's
the
the
first
shift
and
tracking
the
outcomes.
B
The
second
piece
is
in
that
process
capturing
electronically,
the
information
it's
going
to
be
used
for
the
next
strategic
procurement,
so
we
sometimes
find
things
electronically
in
a
different
spreadsheets.
But
if
that
can
be
thought
through
when
the
contract
is
set
up,
what
information
do
we
need
for
the
next
procurement?
Those
two
things
I
think
we'll
move
forward.
A
L
Ahead,
thank
you
very
much.
Mr.
chair
I'd
like
to,
of
course
start
off
by
thanking
the
re
general
for
her
incredible
work
on
this
another
great
report
and
I
think
it's.
It
really
is
beneficial
for
us
to
take
a
look
at
this
and
and
actually
start
two
expansions
I
think
there
is
some
good
diving
principles
in
here
that
I
think
almost
would
be
applicable
in
every
city
Division.
L
L
Absolutely
they're,
not
not
I,
think
that
dialogue
will
never
leave
this
building
doesn't
matter
who's
in
here,
so
so,
I
respect
that
so
I
think
to
say
manager
and
the
senior
leadership
team
are
doing
phenomenal
work,
especially
with
I
guess
the
values
of
the
Audit
Committee
and
the
work
that
we
do
here.
I
think
is
resonated
in
in
the
city
what
I
would
say
and
I
and
I
and
I
and
I
kind
of
understand
what
counts
for
Fillion
machine
about
stuff
actually
happening.
L
I
understand
that
we're
doing
everything
we
can
at
the
most
senior
levels,
but
I
think
we
really
need
to
bake
it
into
the
Toronto
public
service
that
our
division
heads
are
bringing
it
to
their
managers
and
then
and
then
down
I
guess
the
organizational
structure,
because
a
lot
of
a
lot
of
what
we
see
that
comes
to
the
committee
is
has
to
do
with
mental
management
and
some
stuff
that
happens
at
that
level
and
I
think
the
values
or
than
the
value.
Sorry.
L
What
the
common
themes
have
been
put
into
this
report
can
do
you
know
really
well
at
that
level
of
management.
So
when
I
read
the
recommendation
to
requesting
a
manager
to
force
the
reports
of
division,
heads
and
boards
and
city's
major
agencies
and
corporations,
what
I
would
like
to
see
from
there
and
I'm
just
thinking
about
emotion
which
I
may
do
for
Council?
L
L
A
Thank
You
councillor,
Ford
I,
know
there's
a
motion
being
worked
on,
maybe
two
so
I'm
gonna
suggest
if
anyone
else
doesn't
want
to
speak
except
for
councillor
Matt
Lohr
myself
will
hold
the
item
down,
we'll
just
get
this
right
and
then
we'll
we'll
finish
up
with
it.
It
should
be
pretty
quick,
councilor
Phileas
just.
C
C
We
need
some
kind
of
measurement
of
the
shift
in
that
culture
because,
it's
you
know
I'd
say
it's
improved
over
the
last
year,
but
it
just
has
a
huge
distance
to
go,
and
we
this
committee,
in
particular
needs
to
monitor
that
culture
shift,
because
until
that
happens,
we're
not
going
to
get
the
results.
We
need
Thank.
A
You
councillor,
Fillion
I
think
we're
still
need
a
minute
on
this
will
hold
the
item
down.
I,
don't
think
it'll
be
very
long
once
it's
resolved
to
process
it,
but
thank
you
on
that.
So
we'll
we'll
go
to
a
you
55.4,
which
is
the
fraud
and
waste
hotline.
I,
believe
that
we
have
a
brief
presentation
from
yes.
B
F
Good
morning,
members
of
the
Audit
Committee,
so
today
we
have
a
quick
presentation
on
the
annual
report
for
the
fraud
and
waste
hotline,
highlighting
our
key
statistics,
accomplishments
and
challenges
for
2019,
as
well
as
some
communication
initiatives
plan
for
2012
2020,
the
Auditor
General
said
I'm
Shawn
Macintosh,
and
this
is
Jasmine
Bhatia.
So
so
just
start.
J
F
Are
a
lot
of
numbers
on
this
slide,
but
what
I
would
like
to
talk
about
is
what
is
behind
the
numbers
within
three
specific
areas.
So
the
first
is
the
number
of
complaints.
So
this
year
we
received
587
complaints
and
each
complaint
contains
multiple
allegations.
This
is
consistent
with
the
five
year
average
for
complaints
and
allegations.
Complaint
activity
can
go
up
or
down
because
of
the
dynamic
nature
of
the
hotline
and
factors
such
as
outreach
activities
and
issues
reported
by
the
media.
F
The
second
area
to
focus
on
is
dispositions
of
complaints,
which
means
what
happens
to
them.
Every
complaint
is
reviewed
by
the
forensic
unit.
Many
are
sent
to
the
various
divisions
for
investigations,
as
they
are
a
key
partner
with
our
office,
and
the
forensic
unit
has
also
has
multiple
investigations
underway,
but,
as
we
implemented
a
new
complaint
management
system
in
2019,
which
we
will
discuss
later
in
the
presentation,
we
became
somewhat
backlogged,
as
you
can
see
at
your
end,
about
30
percent
of
our
complaints
were
not
yet
assigned
a
disposition.
F
The
last
area
is
the
outcomes
and
impacts
of
the
hotline
of
the
hundred
and
thirty.
Seven
complaints
that
were
investigated
or
referred
to
divisions
13%
were
substantiated,
and
this
percentage
will
increase
as
2019
complaints
continue
to
be
concluded
in
2020.
It's
also
important
to
note
that
11%
of
the
substantiated
complaints
were
anonymous.
The
new
system
allows
complainants
to
communicate
with
our
office
anonymously,
which
brings
even
more
confidence
in
the
process
at
the
bottom
of
the
infographic.
You
can
also
see
total
losses
and
recoveries
for
the
last
five
years.
F
These
are
other
reasons
why
the
hotline
is
important.
Number
one
discipline
is
a
deterrent
for
wrongdoing
and
in
2019,
five
employees
were
suspended
or
disciplined
related
to
hotline
complaints.
Thirteen
other
cases
appropriate
action
were
taken
by
management,
some
of
which
were
included
in
the
summaries
at
the
end
of
our
report.
This
could
involve
reinforcing
work,
Playtex,
workplace
expectations
through
training,
terminating
subsidies
or
terminating
vendor
contracts.
So
this
shows
that
when
hotline
complaints
are
received,
the
city
takes
action.
F
Another
impact
is
the
information
we
gather
can
inform
future
audits.
It
can
help
to
identify
trends
and
data
that
may
point
to
systemic
issues
that
require
an
audit
to
be
conducted,
for
example,
in
2019
audits
of
the
housing
weightless
rendered
to
income
and
cybersecurity
were
initiated
in
part
due
to
complaint
data
from
the
hotline.
Finally,
other
benefits
include
strengthening
internal
controls
and
improving
operational
efficiencies.
Overall,
the
impact
of
fraud
is
just
more
than
financial
losses
and
it
can
damage
the
morale
of
employees
and
negatively
impact
the
city's
reputation.
So
deterrence
and
detection
are
important.
F
Some
accomplishments
of
the
forensic
unit
in
2019,
so
as
noted,
we
implemented
a
new
complaint
management
system,
so
this
system
replaced
the
prior
data
base
from
when
the
fraud
and
waste
hotline
was
initiated
and
it
addresses
any
cyber
security
concerns.
So
this
system,
modernizes,
the
workflow
of
complaints
for
the
forensic
unit
and
complainants,
now
have
the
ability
to
upload
files
when
submitting
their
complaints
and
can
remain
anonymous
while
communicating
with
the
Auditor
General's
office
through
a
secure
portal.
F
We
also
migrated
historical
data
into
the
new
system,
for
we
also
conducted
a
major
investigation
on
reprisal,
which
resulted
in
a
report
being
issued
audit
committee
in
2019.
The
report
was
issued
to
assure
employees,
management
and
counsel,
along
with
the
public,
that
any
reprisal
allegation
is
taken
very
seriously
and
investigated
to
the
fullest
extent.
And
finally,
we
continued
to
progress
on
complaints
received
and
now,
with
our
new
system
in
place,
we
expect
to
clear
the
backlog.
F
It's
difficult
to
conduct
investigations
in
a
timely
manner,
because
the
office
is
limited
capacity
for
the
size
of
the
city
and
complexity.
Our
hotline
team
is
small,
as
noted.
We
implemented
a
new
system.
This
took
considerable
amount
of
time
and
resources
this
year,
so
this
resulted
in
a
backlog
and
our
final
ongoing
challenge
is:
that's
not
possible
to
predict
the
number
and
complexity
of
fraud
allegations
received
by
the
hotline
each
year.
F
Education
is
already
part
of
our
new
employee
onboarding
program,
but
this
year
we
want
to
raise
awareness
on
employees,
responsibility
to
report
wrongdoing
to
the
Auditor
General's
Office,
as
required
under
the
Toronto
Public
Service
bylaw.
This
will
include
highlighting
that
March
is
fraud,
Awareness
Month.
In
addition,
we
plan
to
work
with
the
city
manager's
office
to
inform
and
encourage
and
remind
members
of
the
public
and
city
staff,
about
the
usefulness
of
the
fraud
and
waste
hotline
and
in
closing
we'd
like
to
take
this
opportunity
to
thank
management
and
staff.
F
C
C
B
Take
the
question
so
know
when
we
say
anonymous:
we
don't
know
who
it
is
and
in
the
past
it
was
challenging
to
communicate
because
we'd
be
missing
details
now
with
a
new
system.
People
can
remain
anonymous
and
communicate
through
the
portal.
It
allows
a
two-way
communication
and
we
still
don't
know
who
they
are,
but
we
can
ask
additional
questions
and
details
and
they
can
provide
information
back
to
us.
So
that's
what
the
new
system
is
brought
to
the
unit
yeah.
B
We
direct
those
emails
to
the
portal
so
that
we'll
be
able
to
have
that
communication,
so
we've
just
implemented
the
system
and
we're
hoping
that
this
is
going
to
allow
for
a
two-way
communication,
and
we
just
had
a
couple
come
in
and
we've
directed
them
to
the
portal.
So
we
can
have
a
two-way
communication.
So
right
now,
it's
too
early
to
tell
if
they're
going
to
remain
anonymous,
anonymous
I
suspect
when
they
know
that
their
identity
is
protected.
That
will
get
more
better
detailed
information
to
allow
us
to
pursue
complain
appropriately.
B
C
You,
my
next
question,
is
to
the
city
manager
and
having
been
around
a
while.
I
have
seen
examples
going
back.
You
know,
I
can
take
this
back
25
years
or
more,
where
there
have
been
cases,
for
example,
involving
transactions
where
I
would
have
thought
the
cops
would
have
been
called
in
and
instead
I'm
the
examples
I'm
giving
our
very
old,
so
I
just
want
to
make
that
clear,
very
old
that,
instead
of
the
cops
being
called
in
people,
were
let
go
with
severance
--is
and
other
cases
where,
for
example,
it
was
a
land
transaction.
J
So
through
the
chair,
a
couple
of
things
to
your
first
part
of
your
your
question,
your
comment
about
engaging
the
police,
where
there's
a
suggestion
that
some
form
of
criminal
activity
may
have
taken
place,
I
mean
that
that
should
be
and
I
know.
My
previous
life
was
a
normal
occurrence
that
we
would
engage
the
police
as
as
circumstances
present,
so
that,
if
that's
not
happening,
it's
something
I'll
take
back
and
make
sure
is
well
communicated
in
the
organization.
C
In
general,
my
concern,
having
observed
this
over
a
period
of
time,
that
sometimes
the
attitude,
whether
it's
by
counsel
or
by
management,
is
if
a
situation
is
corrected,
meaning
it
no
longer
exists.
The
employee
isn't
with
us
anymore,
or
we
stop
the
practice
that
shouldn't
have
been
happening.
That's
good
enough
that
you
don't
need
to
pursue
it
further
and
that
person
should
not
be
working
for
us
anymore
or
there
should
be
legal
consequences.
C
J
I,
don't
have
a
stat
that
I
can
quote
you
right
off
the
top
of
my
head.
I
think
we're
in
part.
You
might
be
going
the
nature
of
labor
laws.
The
evidence
that
you
have
to
have
in
hand
in
order
to
dismiss
someone
with
causes
is
the
the
threshold
is
very
high.
So
in
terms
of
actual
numbers,
where
that
has
happened
in
this
organization,
as
they
say,
I
don't
have
it
on
hand.
I
think
for
many
in
the
community
they're
their
impression
that
threshold
is
probably
lower
than
in
actual
fact
by
the
letter
law.
J
B
I
just
like
to
add
the
disclosure
wrongdoing
framework
requires
that,
if
there's
a
matter
that
we
think
should
be
referred
to,
police
that
in
consultation
with
the
city
manager,
we
would
do
that
and
some
of
these
cases
take
a
long
time
to
look
at.
But
rest
assured,
if
there's
something
that
I
personally
thought
should
be
referred
to.
Police
I
would
be
working
with
the
city
manager
and
with
prior
city
manager
have
in
the
past
done
that.
So
it's
the
first
thing.
B
B
The
third
thing
is:
I
have
found
that
city
management
and
legal
to
be
diligent,
I'm
not
going
to
speak
to
the
reasons
for
like
legal
matters,
but
I
can
say
that
as
an
organization
is
important
and
they
take
direct
and
deliberate
action
and
so
I'm
personally
comfortable
with
that,
you
might
not
see
everything
and
we
can
probably
start
taking
some
of
those
stats
to
kind
of
give
you
more
of
a
feel
for
it.
That
might
be
a
good
idea,
but
I
feel
that
legal
with
the
city
management
is
diligent.
D
D
F
D
F
B
A
So
one
of
the
things
that
goes
through
the
fraud
and
waste
hotline
are
one
category
of
complaints
that
are
received
are
overpayments
or
even
worse,
fraudulent
circumstances
where
people
get
benefits
payments
or
some
sort
of
a
benefit
program
from
the
City
of
Toronto.
It
may
be
external,
so
it's
not
just
employees
we're
talking
about.
Do
we
have
a
general
approach
that
we
will
go
back
and
try
to
recover
any
overpayments
or
fraudulent
payments.
I
mean
perhaps
I'm
of
the
view.
Is
we
don't
even
have
discretion?
A
We
have
to
do
it,
but
do
we
have
the
right
collection
systems
and
laws
and
rules
in
place
that
allow
us
to
go
and
do
that
or
are
there
any
gaps
where
people
are?
Let's
say
they
get
caught?
They
end
up
keeping
the
money.
It's
because
we
can't
get
it
back
and
I'll
differentiate
from
that
that
we
can't
collect
it.
B
You
know
it's
not
always
possible,
and
that
becomes
a
probably
a
work
between
the
legal
team
in
the
city
and
and
the
person
who
has
allegedly
defrauded
the
organization
some
and
sometimes
it
depends
on
evidence
and
and
that
kind
of
thing,
so
that
that's
one
thing
to
to
note
the
other
thing.
I
would
like
to
note
in
relation
to
Employee
Benefit
fraud,
which
is
what
you're
speaking
about
since
the
city
has
put
in
place.
B
The
new
regime
with
the
new
contract
with
green
shield,
we
are
seeing
an
uptick
in
identification
of
employee
fraud,
doesn't
mean
that
there's
more
fraud
happening.
It's
just
people
are
getting
caught
and
I
can
say
from
behind
the
scenes,
with
the
data
analytics
that
I've
worked
through
with
them
and
they
have
shown
to
me
and
cases
being
tested.
B
People
are
going
to
be
caught
and
it's
going
to
be
harder
to
defraud
the
city.
So
you
are
going
to
see
a
little
bit
of
an
uptake,
I.
Think
taking
action
to
pursue
it's
going
to
be,
recoveries
is
going
to
be
important,
but
it
may
you
may
see
a
more
of
an
uptick.
It
doesn't
mean
that
there's
more
fraud,
it
means
people
are
going
to
be
caught
so
so.
A
Let's
take
let's
take
in-house
in
a
situation
of
an
employee,
whether
it's
benefits
or
some
other
circumstance
where
they
receive
funds,
and
it's
and
there's
been
a
finding
a
determination
that
it
was
inappropriate.
Do
we
go
back
and
collect
that
in
every
case,
or
are
there
any
holes
where
people
are
getting
away
with
taking
the
money,
but
even
if
they're
they're
found
in
court
or
they're
cut
off
or
terminated,
you
know
they
still
end
up
with
the
money
in
their
pocket.
A
Do
we
know
of
any
circumstances,
and
can
we
make
any
moves
or
make
some
changes
that
would
ensure
that
those
holes
are
not
there,
and
maybe
we
don't
know,
but
that's
the
question
and
then
the
same
thing
on
the
outside.
If
somebody
has
defrauded
a
benefit,
let's
take
child
care
or
a
housing
benefit
they're
caught
and
the
city
says:
look
you've
taken
ten
thousand
dollars
too
much
pay
us
back
and
they
don't
pay
it
back.
A
Do
they
end
up
back
in
the
system
a
year
later,
Andry
qualifying
for
a
benefit,
and
do
they
get
off
the
hook
for
that
money?
That
they've
been
defrauded
and
the
reason
I
ask
that
is
you
know,
that's
the
public
perception
of
there
is
well,
you
know,
I
know
this
person
got
away
with
something
and
there
they
are
back
getting
more
benefits
and
they
never
paid
back
the
money
in
the
first
place.
B
It's
a
very
big,
challenging
question.
Shawn.
Would
you
like
to
take
that
no
just
kidding,
so
what
I
can
say
is
I
feel
that
the
city
is
trying
to
identify,
for
example,
in
this
benefit
fraud
recovery
where
it
can
be
recovered,
but
the
nature
of
fraud
is
that
it's
not
always
recoverable.
It's
you'll
see
a
low
amount
and
it
takes
a
long
time
to
recover.
What
I
can
say
is
so
to
answer
your
first
question:
that's
the
nature
of
it.
It's
hard
to
answer
specifically
at
this
time,
but
over
the
next
year.
B
A
And
maybe
the
last
question
or
slash
comment
I'll
making
it
is
I,
don't
know.
Maybe
there's
even
a
council
policy
required-
and
you
know,
take
the
simple
example
of
child
care
where
somebody
was
found
for
whatever
reason
they
received
an
overpayment
and
maybe
they
no
longer
got
the
benefits.
But
a
year
later,
they've
come
back.
They've
met
all
the
requirements.
There
was
the
city
automatically
re-enroll
them,
despite
the
fact
that
they
there's
being
a
you,
know
a
gross
overpayment
in
the
past.
Do
we
have
that
position
as
a
government?
I,
don't
know
what
that
means.
B
Can't
chair
I
think
it's
something
we
should
take
away.
It's
it's
a
big
policy
question,
but
it
is
an
important
question
in
the
rgi
area.
You
know
if
you're
found
to
be
defrauding
the
housing
provider,
you
don't
have
the
opportunity
to
be
Rhian
rolled
because
there's
other
people
who
have
you
know
that
space
probably
should
have
gone
to
some
other
people.
So
I
think
it's
something
that
has
to
be
taken
away
and
analyzed.
It
is
an
important
question,
but
I
think
that
the
city
is
diligent
where
it
can
be
to
recover.
A
You
any
other
questions
seeing
none.
Anyone
wishing
to
speak
on
this
item,
seeing
none
councillor
Annunziata
moves
the
recommendations,
all
those
in
favor
any
opposed,
and
that
is
carried
with
the
committee's
indulgence.
I'd
like
to
go
back
to
5.30
there's
a
couple
of
motions
available.
I
would
like
to
make
a
very
brief
comment
when
mine
goes
up,
but
we've
maybe
I
should
do
that.
May
I
present
my
motion
first
or
sorry.
I
should
do
this
in
order
councillor
Motlow.
Would
you
do
you
wish
to
present
your
motion?
E
Mr.
chair
and
moving
that
City
Council
requests
the
city
manager
to
establish
appropriate
systems
that
will
break
down
silos
and
ensure
coordination
as
needed
between
all
levels
of
government
to
partner
agencies
in
corporations
and
city
divisions,
to
achieve
councils
policy
objectives
on
both
ad
hoc
issues
and
ongoing
initiatives
and
report
to
the
out
of
committee
by
q4
of
2020.
As
I
mentioned
in
my
in
the
line
of
questioning
that
I
that
I
gave
the
city
manager
earlier,
which
the
city
manager
community
include
concurs
with
with
us
on.
E
If,
if
a
few
people
had
just
bothered
to
call
each
other
and
say
okay,
I
have
this
power
and
you've
got
that
power
and
you've
got
a
key
to
that
door
and
I've
got
some
knowledge
about
that
thing,
and
if
we
just
figured
out
together,
then
we
can
get
results
and
that
just
doesn't
happen.
Well
enough.
It's
great
that
I
do
that.
It's
a
lot
of
time
and
a
lot
of
work
on
my
on
behalf
of
my
staff
and
I.
A
Mine's,
a
very
small
ass,
just
ask
the
city
manager
to
include
consideration
of
this
report.
Of
you,
know,
audit
common
themes
and
issues,
and
the
idea
of
continuous
improvement
as
part
of
leadership,
training
and
performance
evaluation
and
I'll
make
the
brief
comment
that
I
have
no
doubt
that
there
already
is
ideas
of
continuous
improvement
in
leadership,
training
and
in
people's
performance
management.
So
I
don't
want
to
take
away
from
the
fine
work
that
the
city
manager's
does
but
I
just
think.
A
As
a
committee,
we
should
send
the
signal
that
there's
a
we
value,
this
report
that
was
brought
to
us.
It
says
some
really
important
things
and
anyone
that
is
in
management
in
the
city.
Anyone
that's
a
strategic
decision
maker
or
anyone
that
is
contemplating
advancing
through
their
career
in
that
process.
A
But
I
would
be
remiss
if
I
didn't
suggest
that
from
this
on
behalf
of
this
committee,
that
we
think
this
is
a
really
important
aspect
of
that,
and
that
should
you
know
hopefully
the
the
the
city
manager
when
the
when
he
circulates
this
as
part
of
the
original
instruction
circulates
this
to
managers.
They
can
refer
to
this
motion
as
well
to
say,
build
this
in
build
this
into
your
processes.
So
I
hope
you
support
that.
So,
on
the
first
amendment
motion
number
one
from
councillor:
Matt
Lowe,
all
those
in
favor
any
opposed.
C
A
A
A
So
we'll
go
to
a
you
five
point:
six
is
next
in
the
queue
that
cyber
safety,
critical
infrastructure
systems,
toronto,
water,
SCADA
system.
Now
this
is
a
the
this
is
an
in-camera.
Does
anyone
have
any
public
questions
on
this
item?
None!
Okay,
we'll
just
go
through
the
balance
of
the
list,
so
that
item
will
stand
down
for
a
moment.
A
C
A
A
It
would
anyone
like
so
that
leaves
us
with
five
five
and
five
six
and
we're
gonna
need
to
go
into
closed
session.
For
that
so
do
have
volunteer
to
place
a
motion
when
wished
I
mean
I
can
I
guess
I
can
place,
that
is
the
chair
I'll
place
the
motion
to
recess
our
public
session
to
meet
in
closed
session
to
consider
the
following
items:
a
you,
5.5
Toronto,
billing
division
conditional
permits
follow-up
review.
A
The
reason
for
confidential
information
is
the
security
of
property
belonging
to
the
city
or
one
of
its
agencies
and
corporations
and
a
you
5.6.
Cyber
safety,
critical
infrastructure
systems,
Toronto
Water
SCADA
system
read
a
reason
for
confidential
information,
the
security
of
property
belonging
to
the
city
or
one
of
its
agencies
and
corporations
all
those
in
favor
any
opposed,
and
that
is
carried.
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
Okay,
with
the
consent
of
the
members
I'll
just
I'll
put
the
motion
that
we
will
finish
the
agenda,
all
those
in
favor
any
opposed.
That's
carried
all
right.
The
Audit
Committee
has
completed
its
closed
session.
Consideration
of
confidential
information
related
to
the
following
items:
au,
5.5,
Toronto,
building,
division,
conditional
permits
follow
up
review.
No
motions
were
made
during
the
closed
session.
May
you
5.6
cyber
safety,
critical
infrastructure
systems,
Toronto
water,
SCADA
system,
the
Audit
Committee
has
issued
confidential
instructions
to
staff.
In
the
closed
session.
A
We
will
now
proceed
with
a
with
the
public
debate
on
the
items
will
go
to
au
5.5,
Toronto
billing
division
conditional
permits
follow
up
review.
Are
there
any
speakers
to
this
item?
Thought
I'm
happy
to
move
the
recommendations
from
the
Auditor
General,
all
those
in
favor
any
opposed
that
is
carried
a.
A
You
5.6,
we
just
get
the
clerk
guidance
on
the
steps
here.
We
first
confirm
so
that
the
motion
is
to
confirm
the
confidential
instructions
that
that
were
issued
in
closed
session,
all
those
in
favor,
and
he
opposed,
and
that
is
carried
then.
The
second
motion
is
the
Auditor
General's
recommendations
of
the
staff
recommendations,
all
those
in
favor
any
opposed,
and
that
is
carried
good.