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From YouTube: Audit Committee - June 28, 2019 - Part 1 of 2
Description
Audit Committee, meeting 3, June 28, 2019 - Part 1 of 2
Agenda and background materials:
http://app.toronto.ca/tmmis/decisionBodyProfile.do?function=doPrepare&meetingId=15650
Part 2: https://www.youtube.com/watch?v=qjM5C5cN4k8
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Welcome
to
the
third
meeting
of
the
Audit
Committee,
as
we
have
quorum
presence
I
call
this
meeting
to
order.
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
Hutt
nashoni
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.
Thirteen
with
the
Mississauga's
of
the
credit.
A
A
B
Very
quickly,
you
know
we
often
say
it
takes
a
village
to
raise
a
child.
Well,
it
takes
a
village
to
prepare
a
report
and,
within
my
office
there's
a
lot
of
helping
hands,
but
one
of
the
key
people
who
has
been
helping
over
the
last
8
to
10
years
as
a
civil
servant
of
18
years
with
the
city
is
Carolyn
Guerra
mone.
She
is
retiring
to
join
her
husband,
who
has
retired
after
9
years
previous
to
her,
but
she
is
a
person
who
actually
makes
us
look
good.
She
makes
sure
the
reports
look
beautiful.
B
The
presentations
look
great.
She
I
think
many
times.
We
underestimate
our
admin
staff
and
many
times
they
are
the
strategic
arm
of
our
organization.
They
often
have
a
lot
of
insight
because
they
see
things
from
a
different
perspective,
so
I
want
to
wish
her
congratulations
on
her
retirement.
She
was
too
shy
to
come
today.
She's
back
still
working
her
very
last
day
in
the
office
and
I
just
want
to
thank
her
for
all
of
her
service
and.
A
The
city,
staff
and
I
know
that
I've
worked
with
Caroline
a
number
of
times
in
in
working
with
the
auditor-general
and
know
her
to
be
a
professional
know,
her
to
be
incredibly
helpful
and
I
think
you
know,
the
success
of
this
committee
appreciate
is
is
is
is
due
in
part
to
her
work
and
I
really
appreciate
it
and
wanted
to
say
my
thank
you
was
well
on
the
record,
so
best
wishes
to
Caroline
I'll.
Now
take
a
motion
to
confirm
the
art
committee
minutes
from
May
3rd
2019.
A
Heyyou
3.1
financial
statements
for
the
year
ended
December,
31st,
2018
agencies
and
corporations
part
one.
Now
we
do
not
have
speakers
registered
on
this
so
I.
Are
there
any
members
wishing
to
hold
these
items
or
ask
questions
all
right,
may
I
take
a
motion
that
recommends
that
City
Council
received
for
information,
the
2018
financial
statements
and
related
documents
for
the
following
agencies
and
corporations,
Exhibition
Place
Toronto
parking
authority,
Toronto,
Public,
Library,
Toronto,
Transit,
Commission,
Toronto,
Zoo,
councillor
Ford,
so
moved
all
those
in
favor
any
opposed
that
is
carried
a.
A
A
A
A
Seeing
none
I'll
take
a
motion
to
recommend
that
City
Council
received
the
2018
audited
financial
statements
of
community
centers
attached
to
the
report,
councillor
Annunziata,
all
those
in
favor
any
opposed,
and
that
is
carrying
it.
A
you
3.5
status
of
the
financial
statements,
audits
of
the
cities,
agencies
and
corporations
for
the
year
ended
December,
31st
2018.
A
Áyou
3.7
2018
audited
consolidated
financial
statements,
City
of
Toronto.
We
both
have
a
speaker
and
a
presentation
on
this,
so
we'll
hold
that
a
you,
3.8
trust
funds,
2018
audited,
consolidated
financial
statements.
Are
there
any
members
wishing
to
speak
to
or
jazz
questions
on
that
item?
Seeing
none
may
I
have
a
motion
that
City
Council
approved
the
2018
consolidated
financial
statements
for
the
City
of
Toronto
trust
funds
as
attached
in
Appendix
A
of
the
report,
councillor
Annunziata,
all
of
those
in
favor
any
opposed
and
that
is
carried
is
three-point-nine
sinking
funds
2018,
audited
financial
statements.
A
A
A
Seeing
none
may
I
have
a
motion
that
audit
committee
received
this
report
for
information
councillor
Matt
Lowe,
all
those
in
favor
any
opposed
and
that
is
carried
au
3.12
established
establishment
of
the
city's
cyber
security
program
to
enable
vulnerability
assessment
and
penetration
testing
there.
Any
members
wishing
to
ask
questions
councillor
Fillion.
A
A
A
A
A
B
A
A
C
Mr.
chairman
I
just
say
a
brief
comment
on
a
point
of
privilege,
certainly
coughs
from
a
low
point
of
privilege.
Just
a
little
more
than
a
month
ago,
premier
Ford
made
some
statements
about
the
work
of
the
Auditor
General
and
the
work
of
this
Audit
Committee
that
were
in
the
words
of
our
chair,
damaging
and
misleading,
and
it
is
not
I
would
say
it's
fair
to
say
typical
of
councilor
holidays
comfort
level
to
speak
out
when
a
Conservative
government
may
do
something
that
is
adverse
to
the
work
that
we're
doing.
C
That
being
said,
though,
he
stepped
out
of
that
comfort
level
and
demonstrated
remarkable
leadership
and
courage,
especially
in
that
context.
So
I
just
want
to
acknowledge
the
the
work
of
our
chair
who,
when
when,
when
there
were
unfair
statements
made
and
when
there
was
sort
of
politics
being
thrown
at
us
in
that
way,
chair
holiday,
I,
took
I,
think
a
very
admirable
stand
and
I
just
want
to
acknowledge
that
publicly.
Thank.
A
You
very
kindly
councillor
Motlow
I,
really
appreciate
that
and,
as
you
can
see
by
the
by
that
statement,
I
take
pride
in
this
committee
and
I
I
owe
the
success
of
this
committee
to
my
colleagues
that
sit
on
it
and
they're
just
going
to
check
with
a
clerk
here.
If
we've
got
those
motions
ready,
so
if
we
can
get
those
items
released
and
get
people
on
their
way
and
time
for
the
long
weekend.
A
Okay,
the
chair,
the
clerks,
are
advising
me
that
we
just
need
another
moment
so
I'll
see
if,
with
the
permission
of
the
committee,
a
jump,
that's
very
kind
of
you,
I
am
I,
am
gonna,
acknowledge
that
I
I'm
gonna
acknowledge
that
I
did
hold
a
you.
3.5
and
I
had
made
an
error
in
my
notes,
councillor
Phil
Ian's
kindly
held
the
item
that
I
was
targeting.
So
I
will
take
a
moment
here
to
to
bring
up
83.5
status
of
the
financial
statement.
Audits
of
the
cities,
agencies
and
corporations
for
the
year
ended
December,
31st
2018.
A
A
A
A
So
I'll
speak
to
it
very
quickly
and
I'll
place.
The
this
motion
I'm
going
to
place
a
similar
one
in
a
moment.
I
will
take
note
that
Koreatown
and
Queen
Street
West
BIA
s
had
some
outstanding
audit
recommendations
and
been
thinking
very
carefully
about
what
this
committee
does
with
outstanding
audit
recs.
So
my
request
with
the
support
of
the
committee,
is
that
we
have
those
BIA
s,
give
us
some
more
information
on
how
they're
going
to
adjust
to
address
those
recommendations
that
are
found
in
the
management
letters
attached.
Herein.
D
A
A
We
can
have
that
put
on
the
screen
in
the
financial
statements.
There
are
things
that
come
up
in
the
management,
letters,
audit
items
and
so
I'm
asking
that
those
arenas
are.
You
know
all
arenas,
really
look
at
the
outstanding
matters
and
speak
to
the
Auditor
General
on
what
the
progress
is
on
implementation
of
those
and
then
we'll
have
a
report
back.
So
all
of
those
in
favor
of
the
amendment
that
is
carried
and
the
item
as
amended,
that
is
carried.
A
A
A
A
A
E
So
good
morning,
I'm
just
here
to
make
a
proposal
for
a
very
simple
change
to
the
actual
format
of
the
consolidated
statement
of
operations
and
accumulated
surplus,
which
is
part
of
the
audited
statements.
Who
am
I
and
why?
Why
am
I
doing
this?
You
may
ask.
Thank
you.
Thank
you
very
much.
I'm
a
retired
software
developer
I
have
an
interest
in
making
financial
information
of
the
city
as
accessible
as
possible
to
the
people
of
Toronto.
So
for
years
now,
I've
been
looking
for
ways
to
to
help
with
that.
E
Some
of
you
may
have
heard
a
budget
pedia
at
budget.
Pdca
I
worked
on
that
for
quite
a
few
years,
but
the
reason
I'm
here
today
is
that
probably
the
simplest
thing
that
can
be
done
to
improve
the
communication
of
the
city's
status
to
the
people
of
Toronto
and
for
that
matter
to
counselors
and
staff,
and
everybody
else
is
what
I'm
about
to
suggest,
and
that
is
a
change
of
format
to
the
to
this
statement
of
operations.
As
most
of
you
are.
Probably
all
of
you
are
well
aware.
E
All
revenues
of
all
types
appear
in
this
statement
of
operations
and
surplus.
Whether
it's
money
that's
coming
in
for
capital
opera,
you
know
capital
investments
or
money.
That's
coming
in
for
operations
such
as
a
you
know,
daily
operation
of
the
city,
ins
of
the
transit
and
so
forth.
We're
having
lots
of
fun
with
my
computer
here.
E
The
the
problem
is
that
the
expense
portion
of
that
operation
statement
really
only
apply.
It
really
only
relates
to
the
daily
operations
of
the
city,
whereas
the
revenues
of,
as
I've
just
noted,
include
both
capital
and
operations
revenue
and
therefore
the
surplus
is
sort
of
muddled,
because
the
surplus
combines
or
conflates
money
that's
coming
in
for
capital
purposes,
which
is
nothing
to
do
with
operations
or
not
directly
with
surplus
for
operations,
and
it
turns
out
that
there's
a
very
simple
fix
for
that
in
the
absence
of
of
a
screen.
E
If
you
were,
if
you
were
just
to
go
to
the
second
page
of
my
presentation,
you'll
see
what
I'm
talking
about.
Yes,
that
one.
The
short
story
is
that
if
we
just
move
the
capital,
the
the
the
revenue
that's
dedicated
to
the
capital
portion
of
of
costs
to
the
bottom
of
that
statement,
then
that
will
isolate
the
operational
aspects
of
the
financial
statements.
E
E
So,
if
you
go
to
so,
let
me
just
say
that
this
is
not
something
I've
made
up
myself.
This
is
actually
something
that's
being
done
in
other
cities
and
I
thought.
The
easiest
thing
to
do
would
be
to
give
some
examples
of
that.
So
I
think
if
you
go
to
the
third
page
of
my
of
my
presentation,
you'll
see
a
statement
there
by
from
Calgary.
E
In
the
case
of
the
Toronto
audited
statement.
I
think
you'll
see
that
there's
an
annual
surplus
there
at
one
point
four
billion
dollars,
I
think
on
the
first
page
of
my
presentation,
I've
looked
at
I've
made
a
copy
for
you
of
item
20
of
the
notes,
they're,
no
twenty,
which
shows
that
about
a
billion
dollars
of
that
revenue
in
terms
of
transfers
from
governments
is
in
fact
earmarked
for
capital.
So,
in
fact
the
what's
reported
there
is
the
annual
surplus
of
1.4
billion
dollars
is
actually
closer
to
four
hundred
million
dollars
from
operations.
E
You
know
we
certainly
have
the
money
for
of
a
billion
dollars
for
those
capital
items,
so
I'm
simply
saying
that
making
that
very
small
format
change
on
the
statements
we'd
make
it
oops
I'm
overtime,
already
I'm.
So
sorry
thank
you,
but
making
that
very
small
change
would
make
it
clear
to
everyone
at
a
glance.
What's
what's
going
on.
Thank.
A
Questions
of
staff,
so
I'll
ask
a
very
quick
one,
and
do
you
know?
Is
there
a
governing
standard
that
applies
to
municipal
reporting
and
do
you
have
any
obviously
you've
got
some
in-depth
knowledge
on
this?
Is
there
are
we
following
a
different
standard
than
the
other
cities
present,
or
do
we
have
ultimate
flexibility,
I
believe.
E
That,
probably
all
or
most
municipalities
and
from
what
I
can
see
from
these
other
statements,
I
didn't
actually
look
it
up.
Follow
the
PSA,
be
the
public
standards
accounting
board,
which
is
a
national
body
of
accountants.
Academics
that
sets
the
standards
that
we're
talking
about
from
what
I
can
see
from
the
layout
of
the
of
the
statements
of
the
other
cities.
E
E
A
E
A
Billion
would
it
be
required
that
that
that
number
be
broken
down
all
the
way
down
the
tree
right
down
to
the
smallest
finest
grains,
in
order
to
split
the
difference
between
capital
and
operating
it.
So
it's
more
than
just
a
line-item.
It
would
be
a
fundamental
change
in
the
accounting
roll
up
and
I'm,
assuming
it
can
be
done.
E
Yes,
I
mean
it
would
make
no
difference
in
the
very
bottom
line
in
terms
of
the
money,
but
it
would
certainly
make
a
difference
in
a
meaningful
difference,
a
very
meaningful
difference
of
the
top
line.
There's
a
report
which
is
presented
with
the
with
the
annual
budget,
which
has
a
very
long
and
obscure
name
and
I've,
never
been
able
to
memorize
it.
But
there's
the
Ontario
government
requires
Toronto
to
cast
the
annual
budget
in
accrual
terms.
E
So
I
have
to
assume
from
that
going
over
the
years
that's
been
presented
all
the
time
since
they're
able
to
present
that
information
from
a
budgetary
point
of
view.
That
would
also
be
available
for
for
the
actual
numbers
that
come
up
so
again,
you'd
have
to
check
with
the
accounting
people,
but
my
inference,
and
certainly
my
hope,
is
that
this
is
a
very
simple
change
that
simply
has
to
be
made
at
the
top
could
be
done
with
a
minimal
amount
of
effort
and
again,
the
benefit.
A
A
A
F
Welcome
good
morning,
chair
and
members
of
the
art
committee,
my
name
is
Andrew
Flynn
I'm,
the
controller
of
the
city
I,
have
with
me
Sandra
calliphoridae
who's,
the
director
of
the
accounting
services
branch
and
we're
pleased
to
be
here
to
present
the
city's
consolidated
financial
statements.
I'd
also
like
to
acknowledge
that
we
have
three
members
of
PwC
our
auditors
here
in
the
audience
being
Michael
Horton
and
cast
Cathy
Russell,
who
are
the
engagement
partners
and
umar
farouk?
Who
is
the
manager?
F
The
staff
report
included
in
the
in
the
package
that
accompanies
the
financial
statements,
provides
the
details
and
highlights
on
the
financial
statements
and
hopefully
helps
to
give
some
some
meaning
to
the
numbers.
So
with
that
introduction
allows
sandra
to
kind
of
walk
us
through
the
presentation.
Thank.
G
You
Andrew
and
good
morning
mr.
chair
and
members
of
audit
committee
I'd
like
to
take
you
through
the
city's
consolidated
financial
statements
and
provide
some
highlights
of
the
2018
financial
position
and
the
results
for
the
year-end.
The
statement
of
financial
position
are
actually
the
this
consolidated
statements
consist
of
four
major
statements.
The
statement
of
financial
position
is
the
city's
balance
sheet,
which
reports
on
the
city's
financial
assets
and
financial
liabilities
its
non-financial
assets,
the
deficit
between
the
city's
financial
assets
and
liabilities,
which
is
called
net
debt
and
its
accumulated
surplus.
G
The
statement
of
operations
and
accumulated
surplus
is
the
city's
income
statement
where
we
report
revenues,
expenses
and
results
for
the
year.
The
statement
of
this
consolidated
statement
of
net
debt
outlines
the
difference
between
the
annual
surplus
and
the
change
in
the
net
debt
position
and
the
consolidated
statement
of
cash
flows.
Reports
where
the
city's
cash
came
from
and
it
was
used.
The
financial
statements
also
contain
notes
which
disclose
our
accounting
policies
and
further
details
on
each
balance,
and
they
are
also
an
integral
part
of
the
consolidated
statements.
G
So
the
city's
consolidated
statements
include
all
entities
controlled
by
the
city.
There
are
a
hundred
and
twenty
two
entities
consolidated
into
the
city
statements,
which
include
all
city
divisions,
twenty-one
agencies
and
corporations
and
a
hundred
and
one
smaller
entities
such
as
the
BIA
S
also
included,
is
the
city's
proportionate
share
of
the
Toronto
Waterfront
Corporation
and
the
Toronto
Pan
Am
Sports
Centre.
And
finally,
the
city
owns
a
one
hundred
percent
investment
in
two
government
business
enterprises,
which
are
separate
self-supporting
entities,
legal
entities.
These
are
Toronto
Hydro
and
the
Toronto
parking
authority.
G
There
are
distinct
roles
and
responsibilities
as
part
of
the
financial
reporting
process.
Management
is
responsible
for
internal
controls
and
sound
financial
management
and
the
preparation
of
these
statements
in
accordance
with
Canadian
public
sector
accounting
standards.
The
external
auditors
perform
evaluations
and
testing
of
critical
financial
systems
and
they
perform
other
tests
in
accorded,
with
generally
in
accordance
with
generally
accepted
auditing
standards.
In
order
to
express
an
opinion
on
the
financial
statements,
an
audit
committee,
which
is
what
we
have
before
you
today,
is
required
to
approve
these
statements
prior
to
presentation
to
Council.
G
We
just
wanted
to
highlight
a
few
differences
in
how
transactions
are
accounted
for
in
the
financial
statements
and
in
budgets.
The
financial
statements
must
be
prepared
in
accordance
with
generally
accepted
accounting
standards,
as
set
by
CPA
Canada's
public
sector
accounting
board.
As
a
result,
we
use
full
accrual
accounting
in
recording
transactions
and
in
preparing
the
financial
statements.
Budgets,
on
the
other
hand,
are
prepared
primarily
on
a
cash
basis.
A
second
major
difference
is
the
treatment
of
tangible
capital
assets
which
are
used
to
provide
city
services
for
budget
purposes.
G
We
just
wanted
to
highlight
some
major
differences
from
the
2017
statements
in
the
twenty
in
the
2018
statements
prior
to
2018,
the
city
recognizes
investment
in
the
toronto
portland
company,
as
an
investment
in
a
government,
business
entity
shareholder
direction
changed
on
january,
1st
2018,
which
resulted
in
a
reporting
status,
change,
40
plc,
meaning
that
the
city
needed
to
now
account
for
it
differently
under
pieces.
T
plc
changed
from
being
an
equity
pickup
as
an
investment
to
an
agency
status
that
required
line
by
line
consolidation.
G
So
we
replaced
a
three
hundred
and
eighty
three
million
dollar
investment
line
with
asset,
the
value
of
assets,
liabilities,
revenues
and
expenses.
In
addition,
t
plc
is
now
required
to
follow
piece
ab
contaminated,
the
contaminated
site
standard,
which
is
PS
3260,
resulting
in
a
fifty
six
point:
six
million
dollar
environmental
and
contaminated
site
liability
recorded
in
the
books.
This
liability
reflects
management's
responsibility
to
mitigate
risk
through
management
or
containment
of
contaminants,
aunty
plc
owned
properties
and
is
consistent
with
the
other
contaminated
environmental
liabilities
recorded
by
the
city.
G
In
addition,
in
order
to
support
the
city's
climate
action
strategy,
transform
t--
o--
are
consolidated.
Statements
for
the
first
time
contain
an
unaudited
note
that
outlines
the
city's
greenhouse
gas
emissions
to
reduction
targets
to
2050,
along
with
the
city's
reduction
progress
to
the
end
of
december
31st,
2018.
G
So
now
just
like
to
give
you
some
financial
highlights,
so
the
statement
of
financial
position
reflects
that
the
city
has
financial
assets,
total
totaling,
eleven
point
three
billion.
Thirty
percent
of
those
assets
are
investments
in
government
bonds
and
money
market
instruments
which
bring
revenue
to
the
city.
Nineteen
percent
is
our
investment
in
Toronto
Hydro
and
the
Toronto
parking
authority
and
51
percent
consists
of
cash
balances,
accounts,
receivable
and
taxes
receivable
our
liabilities,
total
nineteen
point,
four
billion
76%
of
the
3.8
billion
accounts
payable
and
accrued
liabilities.
G
Balance
relates
to
trade
payables,
so
these
are
payables
that
we
owe
to
organizations
doing
business
with
the
city.
3.8
billion
in
is
deferred
revenue,
a
large
portion
of
which
is
the
balance
in
development
charges
and
park
levies.
These
are
revenues
that
are
received
or
cash
that's
received
by
the
city.
That's
not
recorded
into
taken
into
revenue
until
the
transaction
that
gave
rise
to
it
actually
occurs.
G
6.8
billion
is
long-term
debt
and
mortgages
for
the
city,
agencies
and
corporations,
so
debt
is
issued
for
the
acquisition
and
construction
of
tangible
capital
assets
which
is
are
required
to
perform
city
services
and
4
billion.
Is
the
value
of
the
city's
employee
benefits
liability,
which
consists
mainly
of
Health
and
post-retirement
medical
and
dental
obligations?
G
The
city's
net
debt
is
8
billion.
The
net
debt
is
the
difference
between
the
total
liabilities
and
the
financial
assets,
and
this
is
an
important
measure
for
cities
in
all
governments,
because
it's
the
value
that
represents
the
amount
that
must
be
financed
from
future
revenues.
But
it's
important
to
note
that
within
this
balance
is
the
net
long
term
debt
in
mortgages,
which
are
essential
to
the
development
or
construction
or
an
acquisition
of
tangible
capital
assets.
The
non-financial
assets
consist
mainly
of
tangible
capital
assets
so
of
the
33
point,
3
billion
dollar
balance.
G
G
Employee
benefits,
liabilities
represent
amounts
payable
to
third
parties
or
employees
in
future
years,
based
on
employee
credited
service
from
the
current
or
prior
years,
and
these
payables
relate
mainly
to
workers,
compensation,
long
term,
disability
and
health
benefits
for
early
retirees
and
benefits
for
those
retirees
covered
by
the
city's
legacy.
Pension
plans,
the
net
liability
increased
by
one
hundred
and
twenty
nine
million
or
3.3
percent,
which
was
primarily
the
result
of
employee
benefits
for
the
treated
the
TTC
and
the
Toronto
Police
Service.
G
The
city
mostly
represents
the
city's
investment
in
tangible
capital
assets
in
2018,
the
city
recorded
3.5
billion
in
tangible
capital
assets,
either
acquired
or
developed,
and
as
the
city
uses,
these
assets
they're
written
down
over
their
expected
useful
life.
So
in
2018
we
recorded
amortization
in
the
statement
of
operations
of
1.2
billion
I.
G
Just
want
to
highlight
a
few
things
from
this:
the
statement
of
operations
and
accumulated
surplus
so
is
the
city's
equivalent
of
the
income
statement
in
2018
on
a
consolidated
basis.
The
city
earned
13.7
billion,
which
consisted
mainly
of
property
taxes,
user
charges
and
funding
transfers
from
other
governments
and
the
expenses
incurred.
Totaled
twelve
point
three
billion,
mostly
in
transportation,
Social
and
Family
Services,
the
protection
of
persons
and
property
and
recreation
and
cultural
services.
G
The
difference
between
revenues
and
expenses
is
called
the
annual
surplus,
which
was
1.4
billion
and
gets
that
value
gets
added
to
the
opening
accumulated
surplus
for
an
ending
accumulated
surplus
of
twenty
five
point,
two
billion.
So
mr.
chair
and
members
of
audit
committee,
these
are
the
city's
audited
consolidated
financial
statements
presented
to
you
for
approval.
F
It's
important
to
note
that
the
audit
opinion
that
PwC
will
be
issuing
is
is
what's
referred
to
as
a
clean
opinion.
In
other
words,
it's
an
unqualified
audit
opinion
that
demonstrates
that
we've
presented
the
financial
statements
fairly
in
accordance
with
all
material
respects.
The
information
that
is
provided
in
the
financial
statements
is
comprehensive
enough
to
support
the
city's
credit
rating
of
double-a
to
double
a-plus,
as
sandra
has.
F
And
the
last
thing
I
just
point
out
is
that
for
the
11th
year
in
a
row,
the
financial
statements
are
going
to
receive
a
government
finance
officers
award
for
financial
reporting,
and
the
last
thing
I,
just
like
to
point
out
is
the
the
preparation
and
the
presentation.
The
financial
statements
is
a
long
process
and
I'd
just
like
to
to
note
a
couple
of
staff
who
are
here
with
me
in
the
audience
so
Estella,
so
Mandel,
Danielle
and
Chris
Phillips
and
their
teams
have
put
a
tremendous
amount
of
effort
into
the
preparation.
These
financial
statements.
C
Allow
me
to
begin
by
reiterating
that
gratitude
to
all
of
you,
who've
worked
on
this
I
can
imagine
that
when
we
see
a
few
slides,
that
is
really
just
the
end
result,
and
you
know
a
minor
reflection
of
the
magnitude
of
work
that
you've
done.
So
I
really
appreciate
that
so
I'm
gonna
ask
it
might
go
to
you
or
perhaps
somebody
else
in
the
room,
but
do
we
know
of
a
municipality
in
the
world
roughly
Toronto
size
that
isn't
carrying
billions
of
dollars
of
debt.
F
So
pop
quiz
today
of
quiz
councillor
I'll,
be
honest:
I,
don't
know
of
any
municipality
of
any
size
that
has
the
capital
requirements
that
the
city
does,
that
that
would
not
have
a
significant
amount
of
debt
and
I
guess
I'd
I'd
go
to
the
point
of
saying
that
most
most
accountants
would
tell
you
that
the
when
you're,
when
you're,
making
a
long-term
investment,
you
also
use
debt
resources
to
do
so.
So
would.
C
F
Bad
debt,
it's
I
would
characterize
it
as
good
debt.
So
just
in
the
context
of
I,
don't
know
your
personal
financial
situation
counselor,
but
I
presume
you
borrowed
a
mortgage
to
buy
your
house.
I
would
put
put
our
our
situation
in
exactly
the
same
place
that
we
don't
have
the
resources
to
make
the
massive
capital
investments
that
we
we
need
to
do
so
we
need
to
borrow
to
do
so.
I.
C
I'll,
ask
you
another
question,
while
you're
looking
that
up,
certainly
I'm
gonna
move
on
to
how
we
share
and
display
the
audited
the
consolidated
audits
and
also
our
budgets
every
year,
each
and
every
year,
and
this
this
kind
of
looting
back
to
mr.
Beckman's
deputation,
each
and
every
year
when,
when
its
budget
time
I
hear
from
residents-
and
this
been
going
on
for
years.
But
the
average
layperson
has
no
idea
what
the
heck
were
reviewing
the
difference
between
the
operating
budget
and
the
capital
budget
and
the
rate
based
budgets.
C
C
Has
there
been
in
recent
times
a
review
of
best
practices,
both
domestic
and
internationally,
for
how
to
better
provide
information
both
to
council,
the
mayor
and
the
council,
but
also
to
the
public,
whether
it
be
through
open
data,
whether
it
be
through
other
practices,
as
was
suggested
through
the
deputation
just
to
make
it
an
easier
digestible
read
for
the
average
person
who
doesn't
have
your
education?
Yes,.
F
So
so
that's
an
ongoing
process.
The
the
budget
modernization
process
that
the
city
is
going
through
right
now
is
is
attempting
to
address
that,
to
make
things
easier,
to
be
understood.
Okay,
something
we're
always
striving
to
to
do-
is
to
try
to
make
this
understandable,
recognizing
that
it's
that
it
is
with.
C
Million,
and
is
it
so,
is
it
he's
always
here
that
it's
you
know,
and
this
is
this-
is
the
average
person
talking
right
that
there's
an
assumption
that
we
should
always
be
a
city
like
ours
should
always
be
carrying
billions
of
dollars
to
devs?
Yes,
that
being
said,
though,
well,
it
may
be
a
good
debt,
because
we
are
contributing
to
capital
priorities.
We
still
have
to
spend
hundreds
of
millions
of
dollars
to
service
it
which
isn't
going
to
all
of
our
other
priorities
every
year.
C
So
you
know
some
will
say
it
is
critical
that
we
pay
down
that
debt
as
quickly
as
possible.
This
is
a
burden
that
we
are,
that
our
kids
are
going
to
be
inheriting.
What
what
say
you
as
professional
auditors
is
it?
Is
it
reasonable
to
continue
carrying
billions
of
dollars
of
debt,
or
should
it
be
government,
no
matter
what
their
stripe
or
an
ideology
or
partisan?
You
know
label,
but
should
it
be
a
priority
to
pay
down
that
debt
so
where
there
were
so,
we
have
fewer
dollars
having
to
go
into
servicing.
C
F
F
However,
that's
allowed
for
substantially
larger
investments
in
capital
assets,
so
the
the
point
would
be
if,
if
we're,
if
we
don't
have
that
debt
and
still
would
like
to
make
those
capital
investments,
we
would
have
to
find
revenue
from
other
sources
which
the
city
does
not
have
those
revenue
tools
to
to
be
able
to
continue
to
make
that
investment.
Thank
you.
So
the
debt
is
a
is
a
tool
and
it's
only
a
tool
to
continue
to
make
the
investments
in
capital
assets.
Thank.
H
Thanks
so
because
I
have
no
financial
background,
I
tend
to
look
at
these
things
and
perhaps
overly
simplistic
way.
But
I
am
really
concerned
about
the
13%
increase
in
debt,
which
looks
like
it's
about
half
built
more
than
half
a
billion
dollars
and
I
know
that
tangible
assets
have
gone
up,
but
there
are
tangible
assets
that
we're
never
going
to
realize
the
increase
in
the
value
we're
not
going
to
be
selling
them,
I
assume
so
I'm,
the
one
you
know
so
on
a
balance
sheet.
H
It
might
look
okay,
but
the
fact
is,
you
have
one
that's
increasing
in
value,
but
you
don't
ever
realize
that
value
and
on
the
other
side
you
have
this.
You
know
an
extra
half
a
billion
dollars
in
debt
that
you
do
have
to
at
some
point.
Somehow
pay
off
so
did
the
and
I
don't
want
to
get
into
a
budget
discussion.
That's
part
of
you
know
the
purview
of
the
Budget
Committee,
but
did
the
auditor
raise
any
concerns
about
our
increasing
rapidly
increasing
debt
level.
F
F
The
auditors
have
not
to
my
knowledge
and
expressed
any
concern
about
that
increase
of
debt
again,
because
it's
because
of
why
it
was
purchased-
and
the
other
thing
to
point
out
is
that
the
the
debentures
are
a
long
life
debt,
so
they're
they
match
the
life
of
the
assets
that
were
that
we're
receiving.
So
the
financial
statements
reflect
the
annual
the
annual
realization
of
the
value.
That's
what
the
amortization
expense
does.
F
It
writes
off
that
or
value
of
those
capital
assets
over
their
life,
so
that
between
between
those
those
two
things,
I
recognize
your
concern
about
the
increasing
debt.
However,
it
is
over
a
long
life,
it's
matched
by
the
life
of
the
assets
that
they
were
used
that
we
board
against.
As
a
matter
of
fact,
our
debt
can
only
be
can
only
be
used
to
finance
certain
types
of
capital
assets
so
that
they
are
matched
in
that
context.
F
F
The
auditors
job,
if
they
had
a
concern
about
the
the
manner
in
which
the
so
it
would
not
just
be
the
external
auditors
responsibility.
It
would
be
management,
and
it
would
also
be
the
the
Auditor
General's
obligation
to
bring
forward
to
the
Audit
Committee
that
we
have
a
concern
or
around
the
relative
financial
sustainability
of
the
of
the
city.
Just.
H
I
B
H
A
So
Oh
yet
were
there
any
other
questions
just
check
so
I
had
a
couple.
It's
the
first
one
I
wanted
to
ask
was
I.
Think
it's
to
PwC,
because
mr.
Beckman
brought
up
a
point
about
the
detail
in
the
way
that
we
provide.
The
financial
statements
will
start
with
PwC
I
wondered
if
you
could
offer
some
comment
Michael
on
on.
You
know
why
it
is
reported
the
way
that
it
is
and
if
management
wanted
to
add
to
it.
I'm
welcoming
that
we'll
start
with
the
auditor-
and
maybe
you
can
speak
to
the
standards,
certainly.
J
Thank
you
very
much
mr.
chair,
so
I
can't
confirm
that
the
presentation
and
the
current
draft
of
the
financial
statements
for
the
City
of
Toronto
this
is
a
common
presentation.
It
is
in
accordance
with
public
sector
accounting
standards.
The
presentation
suggested
by
the
speaker
is
also
allowable
under
public
sector
accounting
standards
and
would
be
management's
preference
as
to
how
they
would
best
like
to
present
the
statement
of
operations
for
the
city
and.
A
Was
I
was
my
sense
about
this,
because
I'm
not
involved
in
this
process
somewhat
accurate
that
it's
it's
more
than
a
single
line
item
on
the
final
presentation,
but
you
would
have
to
look
far
deeper
down
the
line
when
you
looked
at
the
government
transfers
to
split
out
the
accounting
on
capital
versus
operating.
So
a
lot
of
work
does
go
into
the
number
to
roll
up
to
enable
to
separate
it,
as
was
suggested
yeah.
J
Essentially,
what
I
understand
is
being
requested
by
the
speaker
is
geography
of
the
capital
government
transfer
portion
in
the
statement
of
operations,
so,
what's
being
suggested,
is
to
move
it
down
below
later
on
into
the
statement
as
to
show
operating
surplus
as
one
line
as
one
subtotal
and
then
including
any
capital
related
transfers
to
arrive
at
annual
surplus
which,
which
would
not
change
to
what's
been
reflected
here.
Geography
between
two
line
items
and.
J
A
F
In
the
preparation
of
the
financial
statements
from
a
perspective
of,
we
would
look
to
consistency
as
well
as
as
common
treatment
and
as
mr.
Houghton
has
indicated,
this
is
a
common
presentation.
Certainly
we
could
look
into
the
the
requests
there
would
need
to
be
as
part
of
the
consolidation
roll
up
a
consideration
of
the
definition
of
what
is
a
capital
versus
an
operating
type
of
expenditure,
wouldn't
be
quite
as
simple
as
just
taking
government
transfers
associated
with
with
capital
and
putting
it
down
in
the
in
the
one
line.
A
So
you'd
have
to
plan
for
this.
As
early
as
what
you're
saying
that
you
you
have
to
embark
on
the
process.
With
this
in
mind,
you
wouldn't
change
the
report.
At
the
end,
you
would
process
this.
You
would
work
through
this
process.
With
that
end
goal
in
mind,
absolutely
okay,
I
I,
wanted
to
ask
something:
a
little
different
item
number
24
on
the
notes.
Talks
about
greenhouse
gas
emission
reductions
and
I
took
note
of
that.
I
mean
this.
F
Certainly,
and
and
this
is
actually
accountants
trying
to
be
cutting-edge
counselor-
the
Accounting
Standards
Board
is
looking
at
how
to
move
forward
with
respect
to
greenhouse
gas
emissions,
type
type
disclosures
and
including
them
in
regular
reporting.
We've
we've
taken
an
initial
first
step
in
this
context
of
setting
what
the
city's
targets
are
and
the
progress
that
that
is
being
made.
It
is
still
very
much
new
disclosure
and
it's
disclosure
that
the
accounting
industry
is
is
working
through,
but
we've
taken
a
bit
of
a
lead
in
this
context
and
I
know.
F
A
C
Thank
You
mr.
chair
I
have
a
motion,
and
the
motion
is
that
City
Council
request
the
chief
financial
officer
and
treasurer
and
the
controller
to
review
the
city
city's
budget
documents
and
consolidated
financial
statement
are
per
the
way.
Rather,
the
city's
budget
documents
and
consolidated
financial
statement
are
prepared
with
a
view
to
increasing
transparency
and
the
ability
of
members
staff
and
the
public
to
easily
understand
the
city's
financial
situation.
C
What
debt
we
have
why
we
have
that
debt?
What
it's
really
going
to,
and
also
do
we
have
a
surplus,
and
how
do
we
have
a
surplus
when
we're
still
servicing
debt
and
there's
a
lot
of
these
questions
that
the
layperson
will
ask
that
they
struggle
to
really
understand
based
on
how
the
information
is
provided
to
them
and
I've
heard
for
years
that
just
it's,
it's
wow
it
by
nature
is
a
complex
subject.
C
C
Admittedly,
there
are
members
of
council
who
also
struggle
to
understand
fully
the
city's
financial
statement
and
I
think
the
the
the
easier
it
is
to
digest
and
understand
the
more
informed
the
debate
and
the
opinions
will
be
and
then
hopefully,
the
better
decisions
we'll
make.
So
this
is
about
transparency,
it's
about
democracy,
but
ultimately
it's
about
better
decision
making
when
we
actually
know
what
we're
reading
and
what
we're
talking
about.
C
On
my
credit
card,
I
feel
uncomfortable
doing
that,
like
the
moment,
typically
even
the
day
that
I
use
my
credit
card
I'll
go
online
on
my
mobile
and
I'll,
just
like
transfer
money
from
my
checking
account
and
just
pay
off
that
balancing
just
so
I
mentally
I
know
I'm
not
carrying
it.
Not
everybody
has
that
opportunity.
People
struggle
to
like
pay
it
off
for
years.
C
I
was
in
that
situation,
but
I
feel
uncomfortable
personally,
carrying
debt
and
I
and
I
bring
that
same
mentality
to
my
work
in
public
life
being
a
trustee
of
the
city's
finances.
That
being
said,
I
do
recognize
the
argument
that
there
that,
when
we
have
pressing
capital
priorities,
needs-
and
you
simply
don't
have
the
the
the
revenue
available
or
any
other
place,
to
use,
to
get
money
immediately
to
pay
for
critical,
critically
important
capital
investments
and
often
there's
timing
involved.
C
I
would
submit
that
we
do
need
to
look
at
a
combination
of
what
the
city
can
do
to
have
a
reasonable
diversity
of
revenue
tools
to
actually
pay
now
for
the
things
we
need
and
have
a
clear
line
of
accountability
about
what
we
invest
in
and
the
whether
it
be
fees
or
taxation
that
we
that
we
have
I
would
also
submit
that
we
have
to
always
look
at
our
priorities.
I'm
not
gonna.
End
on
this
I
know
that,
for
example,
the
Scarborough
subway
is
a
controversial
issue.
C
I,
don't
mean
I'm
not
going
to
go
down
that
rabbit
hole
today,
but
it's
just
an
example,
though,
of
where
we
have
debates
over
priorities
that
perhaps
if
we
didn't
spend
those
hundreds
of
millions,
if
not
millions
of
dollars
on
certain
things,
they'd
be
available
for
maybe
more
pressing
priorities
that
we
could
spend
the
money
more
wisely
on.
So
we
have
to
get
a
grap
on
our
priorities.
Thank
you.
A
A
A
Think
they're
for
pointing
that
out
and
I
had
a
quick
conversation
with
staff
and
I
know
that
there's
a
process
around
qualifying
something
for
open
data,
so
I'm
just
gonna
ask
you
know
that
we
embarked
on
that
process
and
give
consideration
to
these
consolidated
statements,
and
hopefully
we
can.
We
can
get
the
ball
rolling
on
that
and
they
will
also
take
a
time
to
make
a
special
note.
I
did
have
an
opportunity
to
talk
to
the
CFO
about
the
inclusion
of
greenhouse
gas
emission
reductions
into
the
consolidated
financial
statements
and
I
understand.
A
There's
a
lot
of
change
going
on
in
the
world
and
I
understand
that
we
are
leaders
on
this
front
and
I
think
the
City
of
Toronto
should
be
proud
of
that
that
we
were
beginning
to
include
this
type
of
information
into
our
statements
and
put
it
out
there
in
public
and
I.
Think
that's
just
worth
noting
in
in
wrapping
up
this
item.
A
A
All
those
in
favor
that
is
carried
and
the
item
is
amended
all
of
those
in
favor
and
that
is
carried.
Thank
you.
We're
gonna
go
to
item
3.6,
which
was
held
by
councillor
Fillion
just
get
the
title
of
it
here:
Auditor
General's
2019
status
report,
outstanding
audit
recommendations
for
city
agencies
and
corporations,
councillor
Fillion,
so.
H
H
So
in
any
case,
I
will
move
them
and
then
I
guess
a
question
of
the
Auditor
General
regarding
the
TTC
and
we
have
a
large
number
of
those
standing
recommendations
and
I
did
not
frankly
try
to
wade
through
them
all,
especially
in
light
of
your
recommendations
that
this
be
forwarded
to
a
to
the
audit
and
risk
management
committee
of
the
TTC.
So
it's
just
a
question
about
our
responsibility
as
the
Audit
Committee,
when
recommendations
aren't
implemented
versus
the
TTC
and
it's
committees
like
who
should
be,
who
should
be
doing
that
work.
B
So
it
really
should
be
the
agency
or
corporation,
in
this
case
the
TTC
Commission
Audit
Committee,
who
should
be
monitoring
the
implementation
of
the
recommendations,
but
there's
also
a
role
of
oversight
when
they're
not
getting
done,
because,
ultimately
it
is
the
city
who
will
pay
where,
if
there's
money
that
can
be
saved
and
you
have
to
continue
to
fund
so
so
there's
an
oversight
role
in
relation
to
the
audit
committee.
The
audit
committee
was
concerned
about
the
procurement
items
and
there
are
many
that
have
been
outstanding
for
two
years.
B
There
are
the
potential
for
high
savings,
they
have
been
independently
verified
by
NY,
and
so
the
audit
committee
asked
for
a
timeline
for
TTC
to
be
making
sure
those
recommendations
are
implemented.
So
the
audit
committee
recognized
its
the
importance
of
its
role
yeah,
but
it's
concerning
that.
We
still
have
53
items
outstanding.
Really
it's
the
only
agency,
a
corporation
that
hasn't
really
moved
along
on
all
fronts,
so
so.
B
Hundred
percent-
and
you
may
even
want
to
have
an
update
in
October
as
you
move
into
budget
discussions,
whether
some
of
these
that
have
some
savings
attached
to
them
have
been
implemented,
especially
around
the
procurement
items,
which
have
some
savings.
So
you
may
want
an
update
for
October
when
I
come
back
here
and
then
sure.
A
I
conferred
with
the
clerk
we
need
to
well.
The
recommendation
is
that
we
forward
this
to
City
Council
for
receipt.
So
if
we
wanted
to
prepare
additional
instructions,
we'd
have
to
take
a
motion
for
that
to
ask
the
Auditor
General
to
come
back
and
report
on
a
different
time
cycle,
because
we
know
that
the
AG
will
report
cyclically
on
outstanding
items.
A
But
if
we
wanted
to
move
that
bar
up
to
October
so
that
we
could
deal
with
it
quicker
and
bring
more
specifics
to
councils
attention,
we'd
have
to
do
that.
So,
if,
if,
if
it
works
free,
we
can
stand
the
item
down
and
you
can
prepare
a
motion
to
do
that.
Or
did
you
have
other
questions
about
specifics
in
the.
A
H
A
A
A
D
So
well,
I'm
really
concerned
about
the
outstanding
recommendations
that
I
mean
that's
is,
and
a
lot
of
them
are
quite
quite
old
right.
I
mean
they've,
been
so
with
the
TTC,
the
the
what
we
came
forward
during
the
budget
and
I
believe
a
couple
months
for
what
the
Audit
Committee
about
the
bear
invasion
that
audit
that
you're
doing
with
TTC.
Is
that
part
of
the
outstanding
recommendations,
because
it
really
concerns
me
that
we're
finding
these
efficiencies
and
then
they're
not
being
implemented
and
can't
can
we?
How
can
we
force
them
to
to
implement
these
recommendations?
B
You
so
we've
got
a
couple
of
questions
yeah
there.
So
the
first
thing
is
when
an
audit
has
just
completed
like
the
fare
evasion.
We
don't
do
a
follow
up
on
that
until
a
little
later,
and
what
I
can
say
is
that
they
are
moving
forward
on
that
front
on
the
fare
evasion,
front
report.
So
that's
a
more
recent
report
and
they
are
moving
forward
on
that
report.
The
report
that
I
was
referring
to
was
the
one
about
cores
procurement
and
there
is
quite
a
lot
of
money.
B
It
was
about
two
years
ago
that
report
seemed
to
kind
of
stall
a
bit
the
recommendations
there.
The
Audit
Committee
has
asked
them
for
a
timeline,
but
I
think
it's
important
that
the
message
be
sent
that
it's
important
because
of
the
savings
potential
to
move
that
along
so
because
you're
in
a
situation
where
you
may
need
to
make
sure
that
those
monies
are
in
the
kitty.
So.
D
How
can
we
I
mean
it
seems
like
they're,
not
implementing
those
recommendations,
but
what
can
we
do
like
to
force
them
to
do
it
like
do
these
reports
come
through
the
TTC
Commission
they're
like
it
really
it
concerns
me
that
we
find
these
efficiencies.
There
are
recommendations
and
they're
not
being
implemented
so
where
there's
no
savings,
they
like
how?
How
can
we
force
this
to
happen
so.
B
K
Am
an
audit
manager
with
our
internal
audit
department
and
we've
recently
expanded
a
little
bit
to
the
audit
risk
and
compliance
department.
Historically,
we
have
not
had
a
huge
role
to
play
in
ensuring
that
management
has
specific
action
plans
and
deliverables
around
the
ages
recommendations,
but
I
think
that,
with
added
resources
and
the
expansion
of
our
department,
we
can
play
a
larger
role
in
ensuring.
L
K
K
B
D
D
That
happened
so
so
when
we
go
when
we
go
through
our
next
budget
cycle,
I'm
going
to
see
on
TTC
that
we've
actually,
there
has
been
revenue
and
that
we've
actually
saved
money
like
we
found
efficiencies.
I
don't
have
to
ask
that
when
we
go
to
the
budget
process,
I'll
have
a
line
item
on
the
savings.
B
L
B
A
H
H
Thank
you.
So
a
couple
of
things
so
I
had
some
difficulty
following
the
chart,
so
I
couldn't
figure
out
what
the
the
the
discrepancies
from
one
chart
to
another
and
and
what
the
dates
were
like
on
in
table.
One,
for
example,
at
status
of
outstanding
recommendations
as
of
December,
31st
2017
and
then
under
that
results
of
2019
follow-up.
And
then
you
know,
table
to
I
saw
I'm.
H
B
I'll,
give
you
just
a
quick
explanation.
What
we
do
is
we
take
the
recommend
we
give
the
opportunity
to
implement,
so
we
say
for
the
reports
that
are
outstanding
at
the
end
of
2017.
We
list
the
number
of
recommendations.
What's
what
was
outstanding
and
of
the
ones
that
were
outstanding
at
the
end
of
March
2017,
how
many
have
been
implemented,
how
many
you're
still
outstanding
and
how
many
are
no
longer
applicable,
because
maybe
they
changed
a
business
practice
and
we
have
determined
that
it's
no
longer
applicable.
So
that's
and
yes,
you
are
correct.
B
L
So
through
the
chair,
I
can
speak
to
the
DMLs
ones.
Certainly
there
is
one
back
for
the
2013
that's
outstanding,
but
the
balance
are
actually
coming
from
an
audit
report
that
was
done
in
October
of
2017.
That
was
focused
on
a
couple
of
sections
of
chapter
five,
four
or
five
dealing
with
holistic
sand
body
rub
parlors,
both
of
which
were
responded
to
in
part
as
far
as
the
bylaw
review
goes
recently
at
GG
LC
and
was
then
returned
to
staff.
So.
H
L
So
through
the
chair
there
is
a.
There
was
a
part
two
to
that
audit
from
October
of
2017
that
also
dealt
with
eating
establishments
and
nightclubs,
and
it
looks
like
there
may
be
three
outstanding
in
that
regard.
There
is
one
from
a
far
earlier
audit
dealing
with
investigation
services,
overall
sum,
which
is
relying
on
some
technology
changes,
hopefully
for
case
management,
I've
I,
think
that
covers
them
all.
H
Okay
and
then
just
I,
guess
questions
of
the
auditor
general
on
the
high
priority
outstanding
recommendations
and
I
guess.
This
is
a
question
of
mr.
chair
as
well,
because
we're
kind
of
feeling
our
way
through
this
process,
where
I
think
this
is
an
important
function
that
we're
doing
to
to
go
back
and
and
look
at
what
hasn't
been
done.
H
But
it
really
is
hard
slogging
to
go
through
all
of
this
and
try
to
figure
out
the
status
of
all
the
the
recommendations.
So
I
appreciate
the
high
priority
ones
to
to
focus
on
guess
that
a
question
of
the
Auditor
which
of
these
might
we
want
to
delve
in
further
and
to
further,
or
should
we
delve
into
all
of
them
further.
H
B
B
L
A
I
think
there's
an
important
distinction
between
the
role
of
the
Auditor
General
to
follow
up
and
report
on
outstanding
audit
items,
which
is
an
important
process,
and
we
see
those
rotate
through
the
divisions
and
come
as
reports
to
this
meeting
to
this
committee,
and
we
also
see
an
annual
report
on
that.
But
the
Auditor
General
doesn't
control
the
implementation
and
completion
of
those
items.
The
auditor
can
only
assess
whether
or
not
they've
been
done
and
bring
them
to
our
attention.
A
H
So
I
guess
it
procedurally
gotta.
Let
me
place
it
worse.
I
I
was
going
to
move,
given
that
the
that
there's
going
to
be
report
to
planning
in
September
I
was
going
to
skip
one
and
I
was
going.
Ask
that
we
here
we
delve
more
into
two
and
three
at
our
October
meeting,
so
that
is
not
in
conflict
with
your
emotion,
I
assume
I
may.
A
Vary
the
procedure
a
little
bit
in
eat,
reject
I,
think
that's
entirely
an
order
and
I
know
that
we've
done
that
at
the
committee
before
we've
asked
for
specific
reports
on
particular
items
and
I'll
point
out
on
this
agenda.
There
are
specific
reports
from
management
as
opposed
to
the
Auditor
General
on
the
status
of
certain
outstanding
items
they're
in
here
they're,
just
they
were
very
precise
right
so.
H
A
C
We
absolutely
accept
every
one
of
the
recommendations
we
are
on
this
we
are,
we
are
completely
responsible,
everything
is
going
to
be
great
and
then
you
know
the
way
our
attention
spans
and
our
city
works.
We
get
on
to
the
next
big
controversial
issue
and
then
all
the
attentions
on
that
and
I
have
never
any
idea.
Really.
What
actually
happened
and-
and-
and
you
know
so
I
think
I-
think
chair
holidays
motion
is
correct-
that
it's
not
really
our
AG's
responsibility
to
kind
of
go
back
and
say:
hey.
C
Did
you
read
my
report
Jack
my
report?
Hey?
What
about
my
report?
What
do
you?
It's
we're
the
ones
who
hold
our
staff
accountable
and
and
ask
them
what
they
did
and
if
they
did
it
and
I
think
this
is
really
important
that
we
not
only
do
our
follow
up
our
accountability
actions
but
also
set
clear
timelines
for
when
we
expect
for
that
information
to
come
forward
now.
I
would
say
by
the
way,
just
alluding
to
the
other.
The
other
item
that
we're
withdrawing
today.
C
It's
always
helpful
for
us
that
whenever
we
ask
staff
or
an
independent
accountability
office
or
anyone
for
you
know,
timed
items
to
you
know
items
to
come
at
certain
months
or
whatever
that,
if
they're
not
going
to
come
that,
we
be
told
that
it
won't
and
why,
or
else
these
things
seem
to
fizzle
away
and
then
it's
only
if
we
stumble
upon
it
or
get
reminded
of
it
or
if
that
issue
comes
up
in
the
media
again
and
we're
all
like.
Oh
wait
a
sec.
What
whatever
became
of
that?
C
C
If
we
a
say
bro,
if
it's,
then
they
comes
in
May
and
if
they
don't
have
time
to
do
it
or
they
have
other
there's
other
reasons
why
you
can't
come
in
at
certain
time
they
should
come
and
say
you
know
we
really
are
working
on
this,
but
there's
a
little
more
work.
We
have
to
get
done
and
we'd
like
another
couple
months
and
that's
fair
and
that's
reasonable.
A
My
motion,
we're
gonna,
ask
the
city
manager
to
report
back
to
the
next
audit
meeting,
October
25th
2019
on
a
process
to
track
and
report
on
a
quarterly
basis,
so
cyclically
progress
on
management's
implementation
and
their
target
completion
date
of
outstanding
audit
recommendations,
with
particular
emphasis
on
those
that
the
Auditor
General
has
identified
as
items
of
greatest
concern
and
I
want
to
differentiate
and
take
a
moment.
Well,
I'll
start
it
by
saying
you
know,
given
that
it's
a
very
aggressive
reporting
date
on
this
process
October,
you
know
it
should
signal
that
this
isn't
my
idea.
A
But
I
also
am
aware,
as
a
member
of
the
committee,
that
there
is
this
growing
interest
and
it's
been
shown
through
the
motions
and
through
the
conversation
that
we've
had
at
this
table
and
I
want
to
differentiate
the
the
requests
of
management
from
what
the
Auditor
General
does
I
mentioned.
It
briefed
me
briefly
in
my
comments.
The
Auditor
General
comes
back
and
looks
at
the
implementation
of
these
items
and
verifies
them
and
then
puts
that
into
a
report
and
also
from
time
to
time.
A
She
will
look
at
whether
or
not
an
item
that
has
been
endorsed
by
Council
and
put
forward
to
management
is
still
applicable,
and
those
reports
will
continue
to
go
through
on
a
cyclical
basis.
They
are
their
regular.
We
get
the
master
report
once
a
year,
but
we
also
get
an
examination,
a
deeper
examination,
the
Faerie,
the
various
components
of
the
city
meeting
after
meeting
and
included
in
that
is
a
discharge
of
those
particular
items.
That
council
has
asked
management
to
do
but
have
found.
A
You
know
they
just
they
don't
matter
anymore,
because
things
have
changed
and
through
the
adoption
of
council
those
those
are
brought
off.
The
table,
but
what
we
seem
to
be
missing
in
this
process
because
of
the
additional
interest
is
the
focus
on
the
progress
being
made
by
the
management
team
and
the
divisions
of
implementing
things
before
they
reach
the
Auditor
General,
and
it
takes
some
time
to
reach
the
Auditor
General
and
go
through
the
the
the
process
to
be
verified.
A
But
if
you
look
at
some
of
the
reports,
you
find
those
dates
tend
to
move
over
time
and
I.
You
know,
there's
there's
really
good
reason
for
that.
You
know
management,
you
know
are
often
doing
their
best
to
implement
these
things,
but
I
think
it's
a
fair
question
of
the
committee
on
behalf
of
Council.
You
know:
why
did
it
change
and
are
we
happy
with
that
change?
A
Do
we
accept
it
so
this
report
and
this
process
will
help
us
do
that
so
I
realize
it's
going
to
be
a
very
busy
month
in
October,
based
on
the
motions
that
we
put
forward.
This
is
going
to
be
more
reading
for
the
committee
members,
but
I
think
there's
genuine
interest
there
and
I
hope
you'll
support
this
motion
and
I
hope
you'll,
find
it
helpful
and
I
also
hope
staff
doesn't
find
it
too
burdensome,
because
I
know
that
they're
already
doing
this
process.
We're
just
asking
you
for
the
report
on
top
of
it.
A
H
H
A
question
of
staff
and
all
preface
this
by
saying
when
I
took
the
Rotman
directors
course
last
year,
which
I
would
recommend
anybody
who
hasn't
taken
it.
They
spent
a
very
large
amount
of
the
course
time
on
cybersecurity
threats
began
said
this
is
one
of
the
most
important
oversight
roles
for
any
board
of
directors.
It's
absolutely
essential
and
critical,
and
you
all
need
to
absolutely
make
sure
that
your
organization
is
100%
on
top
of
this,
so
so
questions
of
staff
I'm
not
sure
who
we're
on
a
scale
of
one
to
ten.
M
M
To
get
to
a
ten
I'm,
not
sure
I
could
actually
articulate
a
firm
timeline.
However,
there
are
some
key
activities,
as
articulated
in
the
report,
in
particular,
than
moving
to
a
managed
security
service
provider
which
will
be
in
place
by
early
2020,
and
that
will
be
a
big
step
in
our
maturity
in
terms
of
being
proactively
prepared
for
the
future.
H
M
We'd
certainly
be
open
to
having
conversation
and
further
with
yourself,
counseling
or
with
any
other
counselors
with
regards
to
that,
and
we
are
continuing
to
evolve
our
cybersecurity
plan
and
how
that
fits
into
the
broader
context,
for
example,
of
how
we're
delivering
IT
services
at
the
city
managing
risk
in
that
context
as
well.
So
it's
it's
a
it's
part
of
a
broader
picture,
so.
H
We
had
audit
recommendations
in
2016,
so
it's
more
than
three
years
later.
I,
don't
know
what,
but
where
you
would
have
estimated
the
number
back
in
2016,
but
it
seems
you
know,
based
on
the
amount
of
time
to
get
us
to
a
seven
or
an
eight.
It
would
appear
that
there
is
not
a
sense
of
urgency
about
this.
M
H
M
So
we
started
working
on
that
version
of
that
proposal
earlier
earlier
this
year.
So
really
it
was
in
the
works
for
approximately
five
months,
four
or
five
months.
The
original
some
of
that
work
did
commence
last
year
as
well.
We
had
changed
our
approach
to
the
procurement
earlier
this
year
to
try
an
expert
I
can
get
a
solution
that
will
actually
allow
us
a
little
bit
more
flexibility
and
latitude
in
terms
of
longer
term
needs.
H
B
B
B
B
Until
management
can
provide
the
assurance
that
they
are
ready,
the
answer
is
yes,
we
will
be
doing
our
testing
we've,
starting
now
to
get
our
work
together.
We
hope
to
report
out
in
October
to
convey
where
we
think
whether
we
were
seven
or
eight
and
whether
the
RHIB
moved
along
since
then
but
I.
This
was
the
number
one
issue
for
me
when
the
new
city
manager
came
in,
it's
been
outstanding
for
a
while
and
you've
seen
the
video
so.
A
N
Thank
you
very
much
mr.
chair,
so
on
this
report.
I
think
that
councillor
Fillion
had
really
good
questions
and
she
answered
a
lot
of
what
I
had
that's.
How
notes
wrote
this
so
your
recommendation
in
terms
of
cyber
cyber
security,
awareness
and
training
will
that
be
mandatory
for
all
city
of
Toronto
staff
or
optional.
M
N
So
I
will
work.
I
will
write
up
that
motion
in
the
meantime,
but
moving
on
so
whether
whether
we
aren't
doing
City,
of
course,
or
cities
around
the
world
who
are
grappling
with
these
issues
and
other
governments
and
businesses
so
we're
we
looking
at
best
practices
in
the
sector
and
what
other
governments
are
doing
to
protect
their
own
intellectual
infrastructure.
If.
M
You're,
so
through
the
chair,
yes,
we
are
so
one
of
the
activities
that's
highlighted
in
the
report
is
a
cybersecurity
maturity
assessment
and
that's
an
independent
assessment
being
done
by
KPMG,
based
on
an
internationally
accredited
cybersecurity
framework,
and
it
will
give
us
an
understanding
of
where
we
sit
maturity
wise
across
a
number
of
different
elements.
So,
yes-
and
that
is
part
of
that-
is
looking
at
other
jurisdictions
and
how
they
address
similar.
It
matters
am.
N
M
M
M
A
There
any
other
questions,
I'm
gonna,
ask
a
couple
great.
Thank
you.
Three,
you
think
to
you,
madam
auditor,
I'm
gonna,
try
to
summarize
my
memory
on
previous
reports
on
this
without
drifting
into
the
the
details
that
you
know
you
may
not
have
reported
on
or
would
have
been
in
the
confidential
attachments,
but
I
suppose
generically
with
IT
systems
and
security.
There's
three
kind
of
components.
There
is
the
the
design
and
the
architecture
of
how
things
are
set
up
and
configured.
A
A
A
I
think
over
to
mr.
coffee,
NIT
I
wondered
if
you
could
provide
further
comment
on
what
councilor
Ford
was
was
looking
at
was
the
human
side
of
things
in
the
report
and
somewhere
else
you
mean
we
learned
there
are
there's
tools
and
training
going
on
to
try
to
educate
people
about
this,
and
we've
got
some
questions
about
you
know
where
and
where
and
when
people
are
learning
that,
but
in
general
I
mean
this
is
not
a
new
concept
and
they're
not
specific
to
the
city
of
Toronto.
A
M
Through
the
chair,
so
one
of
the
mean
one
of
the
biggest
risk
elements
associated
with
cyber
security
is
it's
people
within
the
organisation
and
a
lot
of
it
is
actually
innocent
in
the
context
of
people
not
realizing,
maybe
if
they
open
a
particular
email
and
click
on
a
link
that
they're
going
to
cause
some
kind
of
an
outcome
that
they
didn't
don't
want.
So
in
terms
of
the
barriers
to
awareness,
the
program
that
I
talked
about-
and
it's
articulated
at
a
high
level
in
the
report
is
about.
M
It
is
part
of
the
the
city's
an
e-learning
system.
It's
integrated
in
with
the
it's,
not
something
the
city
is
developing
the
content
for
so
we're
acquiring
it
through
a
service
to
give
us
ongoing
evolution
of
content.
The
actual
training
itself
is
all
through
videos
and
there's
elements
in
there,
so
that
people
can
apply
at
different
levels
within
the
organization
as
well.
So
what
I
mean
is
some
of
it
would
apply
to
everybody.
Another
would
apply
to
specific
areas,
an
example
even
IT
people
that
do
work
in
IT.
M
A
The
last
question,
madam
auditor,
would
it
be
fair
to
say
that
investors
in
the
city,
people
that
that
buy
bonds
that
give
us
credit
rating
that
you
know
think
about
the
city's
finances,
also
consider
the
risk
profile
of
the
city
and,
in
your
opinion,
is
cybersecurity?
Even
though
you
know
we
have
to
be
very
careful
about
the
details
that
we're
disclosing
cybersecurity
falls
into
that
and
although
there
may
be
cost
to
deliver
training
programs,
the
the
rebuttal
is.
A
Is
the
training
programs
are
an
investment
because
they
change
the
risk
profile
of
the
organization
and
there's
actually
real
savings
to
be
found
in
the
cost
of
borrowing
money
and
the
reputational
cost
towards
the
city.
Should
there
ever
be
an
incident
and,
at
the
end
of
the
day,
we're
investing
back
into
the
system
and
that
produces
monetary
savings
would
I
be
correct.
In
my
assumption,
a.
B
Lot
in
there
counselor
I'll
just
answer
very
basically,
you
know.
It
security
is
fundamental
to
the
risk
profile
of
every
single
organization.
Every
corporation
management
has
a
plan
that
they're
executing
my
concern
is
I,
want
I,
think
it's
important
to
do
it
as
quickly
as
possible,
but
to
your
point
the
stronger
we
are
I
think
the
it
has
impacts
across
the
board,
not
only
potentially
in
insurance,
but
also
in
preventing
the
impact
of
an
attack.
A
H
Don't
have
a
motion
because
this
is
coming
back
anyway
in
october,
but
I
am,
I
would
say,
extremely
concerned
that
I
don't
know
what
number
we
were
at
at
and
I
obviously
it's
oversimplified
to
say
you
know
where
are
we
OH,
OH
and
but
I
gather?
We
were
something
pretty
low
in
2016
when
the
honor
in
general
was
able
to
get
into
the
system
fairly
readily
and
that
were
somewhere
between
a
seven
and
eight.
Now
several
years
later
is
not
encouraging,
nor
is
it
encouraging
that
will
be
above
eight
in
2020.
H
A
N
Thank
you
very
much
mr.
chair
I
will
I
will
be
brief.
So,
first
of
all
pleasure
motion,
yes,
it
is
I
will
I
will
place.
My
motion
Naqvi,
recommends
that
City
Council
request
the
city
manager
in
consultation
with
the
chief
information
officer
to
implement
appropriate
cyber
security
training,
which
will
be
mandatory
for
all
city
staff.
I.
N
Think
a
request
is
appropriate
because
the
the
motion
was
just
worthy
in
the
last
ten
minutes
and,
of
course,
and
one
see
how
that
effects
stuff,
so
I
I
think
the
request
part
we
appropriate
here
and
when
I
would
have
to
say
and
I
would
echo.
My
colleagues
comments
is
that
in
this
day
and
age
and
in
cybersecurity
is
a
huge
concern
facing
a
number
of
different
organizations,
businesses,
governments
and
whatnot-
and
by
no
means
my
remotely
and
an
expert.
There
know
enough
about
this,
but
I
think
I
share
the
concern.
N
N
I
got
this
we're
an
email
and
tell
me
well
click
here,
and
it
was
convincing
and
then
I
kind
of
stopped
after
reading
the
report
so
I
think
when
you
have
city
infrastructure
that
you're
dealing
with
I
think
we
all
have
to
be
very
mindful
and
and
with
I
think
it's
50
somewhat
thousand
employees
in
the
city
of
Toronto
I
think
that
is
something
that
should
probably
be
brought
to
everyone's
attention
a
little
more.
So
thank
you
very
much
mr.
chair.
Thank.
A
You
on
councillor
Ford's
amendment
all
those
in
favor
and
on
the
balance
of
the
motions,
all
those
in
favour
and
you
posed,
and
that
is
carried
we're
now
onto
a
you.
3.12
pardon
me
we're
onto
a
you,
3.13
audit
of
city
cleaning
services.
Outstanding
recommendations
of
greatest
concern
accounts
afford
you
to
held
the
item.
N
Yes,
thank
you.
Mr.
chair,
just
get
my
mind
wrapped
now,
where
we
are
here:
okay,
yes,
they
do
have
questions
to
staff,
so
maybe
I'll
just
begin
so
so
how?
With
this,
how
we
are
consolidating,
we
consolidate
six
separate,
just
know
your
contracts
across
any
one
locations
into
one
agreement.
I
think
there's
always
talk
about
how
we
can
get
better
value.
O
O
N
O
So
both
recommendation
three
and
nine
are
in
progress.
We
have
taken
action
on
both
we
are
in
the
process
of
implementing
across
our
entire
portfolio
in
terms
of
contracted
services.
So,
as
you
had
mentioned,
we
had
taken
steps
to
consolidate
six
contracts
into
one
agreement.
We
are
taking
further
steps
to
apply
that
to
have
one
standard
agreement
across
the
board
for
all
of
our
contracted
services,
at
which
point
we
feel
we
would
have
these
recommendations.
That's
fully
implemented,
mm-hmm.
O
Currently,
our
cut
web,
we
have
three
separate
contracts
and
they
all
have
different
standards
within
them
and
that's
what
we're
trying
to
align,
but
in
terms
of
the
performance-based,
what
we're?
What
we're
speaking
to
is
is
we
want
to
focus
on
what
the
outcomes
are,
as
opposed
to
the
frequency
of
tasks
that
are
being
performed,
so
our
portfolio
is
very
varied
in
terms
of
our
buildings,
different
requirements
and
different
types
of
buildings.
We
have
offices,
yards
emergency
service
facilities,
all
in
different
levels
of
service,
so
we
want
to
focus
on
what
the
outcome
is.
O
It'll
allow
us
to
better
manage
and
it
allow
us
to
ensure
we
get
the
outcomes
that
we
want
on
a
free
on
a
frequency
based
perspective.
The
vendor
may
perform
the
frequencies
asked,
but
we
may
not
receive
the
outcome
that
we
actually
want.
So
this
is
where
the
industry
goal
is
going,
and
this
is
where
we
want
to
go.
Okay,.
H
O
Through
the
chair,
currently,
we
have
typically
what
we've
done
is:
we've
had
contracts
that
are
up
to
five
years
and
could
be
option
years
that
are
exercised
after
the
first
year
at
the
city's
discretion.
In
some
cases
we
do
have
as
the
elevating
devices
contract
I
refer
to.
It
is
a
five
year
term
contract
without
without
options.
O
O
H
O
We
have
extended
the
other
two
contracts.
You
know
from
a
resource
perspective,
we
made
some
changes
in
the
division
to
centralize
some
of
our
quality
assurance
and
contract
management
practices.
We
were
focusing
on
that,
focusing
on
delivering
on
the
one
larger
contract
that
we
had
issued
to
ensure
that
it
is
managed
the
court
properly
and
so
now
we're
at
the
point.
We
are
we're
ready
to
to
try
and
combine
all
contracts
under
one
agreement.
So.
H
In
reading
your
report,
it
makes
it
sound
like
well,
we
we
couldn't
implement
all
this
because
of
the
contract,
but
I'm
I'm,
not
at
all
clear
on
that.
It
sounds
like
you
had
opportunities
to
change
them.
You
had
opportunities
to
implement
it.
Wasn't
it
wasn't
contractual
constraints
that
has
caused
you
not
to
implement
the
recommendations?
Would
that
be
correct?
I.
H
Explain
the
research
well
I
think
we've
dealt
with
the
contract
base,
so
you
you
could
have
made
the
changes
that
it
wasn't
the
contracts
that
stopped
you
because
they've
either
been
renewed
or
you
could
have
done
something
else.
So
I
think
we
covered
that
unless
I
misunderstood
it.
So
what's
the
resource
issue
so.
O
That's
the
bringing
the
right
resources
to
essentially
manage
these
contracts.
It
would
be
quite
large
to
change
them
all
at
once
would
be
quite
a
task.
We
also
have
engagement
with
divisions
in
terms
of
what
the
requirements
are
at
these
very
facilities.
We'd
have
to
work
through
those
in
terms
of
changing
the
standard
level
of
service,
that's
being
provided
from
what
they're
currently
receiving
to
what
they
would
be
receiving.
O
So
we
were
making
changes
within
the
division
to
centralize
some
of
the
functions
such
as
contract
management,
Quality,
Assurance,
things
of
that
nature.
So
over
the
past
couple
years
we
have
created
some
new
roles,
we're
in
the
process
of
hiring
some
of
those
new
roles
and,
at
the
same
time,
working
on
ensuring
that
the
larger
contract
that
we
entered
into
is
being
managed
accordingly
and
now
planning
on
a
new
call
to
market.
As
we
stayed
in
the
report
to
consolidate
all
into
one
so.
H
A
H
Do
is
what
I'm
trying
to
get
to
is
the
cost,
the
resource
cost
of
making
the
changes
versus
the
savings
resulting
from
the
changes.
So,
if
you
are
spend
you
know,
if
you
can
spend
five
dollars
to
create
annual
savings
of
$10,
it
makes
no
sense
that
you
wouldn't
spend
the
five
dollars
as
soon
as
you
can
I.
Don't
know
what
the
the
ratios
are
here,
but
that's
what
I'm
trying
to
get
at.
O
O
L
D
O
Through
the
chair
that
that
recommendation
through
was
was
given
from
the
Auditor
General
through
the
audit
process
and
I
believe
it
was
in
relation
to
some
work
that
they
had
done
to
test
to
compare
hours
that
were
paid
for
on
an
invoice
versus
actual
hours
received
and
I'll
welcome
the
AG's
office.
If
they
want
to
add
or
elaborate
on
that
at
all.
So.
D
D
A
O
So
I
can
process.
I
can
start
from
management's
perspective.
I
think
we
acknowledge
the
AG's
findings
that
the
AG's
offices
findings
in
that
case,
although
we
do
obviously
ensure
validate
the
work
performed
versus
what
we're
paying
for.
In
some
cases,
and
in
this
particular
case
there
were
hours
that
could
not
be
verified,
and
some
of
the
some
of
the
steps
that
we've
taken
to
data
is
noted
in
the
report
is
to
ensure
stronger
language
in
terms
of
the
city's
ability
to
obtain
supporting
information.
O
A
A
H
You
so
I
guess
I'm
I'm,
not
satisfied
with
the
answers
or
I
think
there's
really
a
lack
of
any
kind
of
detail
or
proper
explanation
on
why
this
hasn't
been
done
or
when
it
will
be
done
and
I
think
we
are
really
glad
that
this
one
came
forward.
I
think
we
need
to
look
at
it
again.
So
I
have
a
motion
that
this
come
back
to
the
next
meeting
and
I'm
asking
for
a
whole
lot
of
additional
detail.
H
That
would
either
substantiate
good
reasons
why
these
recommendations
haven't
been
implemented
or
if
there
isn't
a
good
reason,
we
would
see
that
and
I
guess
most
importantly,
have
a
plan
to
to
get
these
recommendations
implemented
as
soon
as
possible,
because
if
it
it
doesn't
the
two
reasons
given
were:
oh
it's
the
contract,
which
turns
out
to
not
be
the
case
but
again
I.
That's
my
impression!
I!
Don't
you
know
I!
Don't
can't
substantiate
that
because
I
don't
have
the
details
or
it's
lack
of
resources,
in
which
case
what
resources,
exactly?
H
How
much
would
those
resources
cost
and
compared
the
cost
of
those
resources
to
the
potential
savings,
because
it
makes
no
sense
to
me
that,
three
years
after
we
have
this
report
that
we
haven't
realized
the
savings
that
would
have
been
available
and
I'm
also
asking
the
Auditor
General
to
comment
further.
If
she
wishes.
A
A
Sorry
cap
so
forth.
Was
that
a
nod?
No
okay,
so
I
think
it'll
go
pretty
quick
once
we
come
back
to
it,
I
think
they
just
want
to
get
the
wording
right
of
the
motion.
So
with
that
we'll
stand
that
down
we'll
go
net
to
the
next
audit
item,
which
is
au,
3.14,
opening
doors
to
stable
housing,
an
effective
waitlist
and
reduced
vacancy
rates
will
help
more
people
access,
housing,
I
do
know
we
have
a
presentation,
but
we
also
have
a
speaker.
A
I
Okay
counselors.
Thank
you
for
your
time.
Today,
I'm
Mark
Richardson
from
housing.
Now
teo
comm.
We
are
pro
bono,
civic
tech,
open
data,
advocacy
organization.
Since
the
mayor
announced
is
housing
now
file
last
fall.
We
have
been
specifically
focused
on
getting
better
data,
better
information,
better
clarity,
around
challenges
that
exist
in
the
city
around
housing,
particularly
in
the
affordable
housing
area.
All
our
contact
information
is
there.
I
So
our
housing
now
proposal,
we
had
pulled
together
data
from
all
sorts
of
different
sources,
including
some
from
TCH,
see
we
had
to
cleanse
all
kinds
of
data.
We
worked
with
map
your
property
with
tools
from
the
Evergreen
foundation
and
with
students
from
the
Ryerson
planning
school
to
create
our
interactive
Google
map
tool.
I
It's
been
launched
since
January
of
this
year.
When
you
adopted
housing.
Now
we
managed
to
put
up
that
site
in
January
in
six
weeks
it
cost
us
$300
and
30
hours
of
volunteer
time.
Since
January
we've
had
14,000
visits
to
the
site,
the
official
create
T
o
site
around
your
housing.
Now
proposal
was
launched
two
weeks
ago,
so
this
is
why
you
need
to
open
some
of
these
city
hall
problems
up
to
the
public,
to
the
civic
tech
community,
to
try
and
get
them
fixed,
I'm
kind
of
surprised.
I
The
first
of
all
say
thank
you
to
the
Auditor
General's
team.
They
do
a
fantastic
job
of
taking
the
minutia
and
the
arcane
stuff
of
the
way
the
city
actually
operates
under
the
covers
and
getting
it
up
to
the
surface.
The
the
presentation
they're
about
to
give
you
is
really
really
good.
There's
a
video
in
it.
That's
really
really
good
I'm
a
data
visualization
guy
in
my
professional
life
they've
got
some
great
data
visualizations.
I
They
we
have
to
communicate
the
problem
to
this
city
to
a
grade
four
five
or
six
student
who
is
doing
their
social
studies
homework.
If
we
can't
explain
it
to
them,
we
can't
explain
it
to
anyone.
On
a
thirty
seven,
forty
page
black
and
white
staff
report,
with
no
pictures,
no
charts,
no
graphs
is
absolutely
useless
to
fixing
this
city
specific
to
the
TC
HC
staff
report.
I
We
we
started
asking
about
the
data
quality
data,
metrics,
client
relationship,
management
of
the
TC
HC
housing
connections,
waitlist
in
2014,
and
we
were
brushed
off
blown
off
certain
counselors
told
us.
We
shouldn't
even
be
asking
that
question,
because
it
was
important
to
have
the
hundred
thousand
wait
list
number
when
we
go
asking
the
province
for
money.
If
we
don't
know
what
the
problem
is,
we
can't
fix
it.
This
was
a
TC
HC
staff
reporting
2017
look
talked
about
their
wait
list
at
the
time
offers
were
then
made
to
the
applicants
on
the
waitlist.
I
There
were
nineteen
thousand
offers
made
in
2016.
Fourteen
thousand
of
those
were
withdrawn
because
the
applicant
could
not
be
contacted
that
was
70.
Some
percent
garbage
data.
We
on
the
outside,
knew
that
and
tried
to
express
that
up
through
the
chain
of
command.
Here
in
2016-2017.
By
just
reading
your
staff
reports,
we
shouldn't
be
hearing
2019
waiting
for
an
auditor's
report.
The
the
response
you
had
to
this
report
was
to
send
it
away
for
another
staff
report
like
put
a
bullet
in
this
stuff
and
fix
the
problem.
I've
got
a
minute
and
ten
seconds
left.
I
So
how
do
we
fix
the
problem?
There
are
organizations
like
like
ours
that
housing
no
tio
comm,
like
Civic
tech
tio,
like
Civic
Hall,
like
tech
tio,
which
meets
every
month
open
up
this
problem.
This
is
not
rocket.
Science.
People
are
doing
contact
management,
they're
doing
heartbeat
checks
on
their
clients.
This
is
this
is
a
success,
factor
a
Hybris
solution
from
sa
P.
It's
a
Salesforce
solution
from
Salesforce.
I
It's
like
the
technology
exists,
we're
trying
to
run
one
of
those
critical
systems
in
our
city,
which
is
horribly
underfunded
in
your
budgets,
because
TCH
see
waitlist
is
terribly
funded,
no-one's
ever
put
any
money
into
fixing
it,
and
we've
now
reached
a
point
where
we've
got
I
think
this
from
the
auditor's
report.
Fifty
some
percent
garbage
data
or
questionable
data
that
hasn't
been
validated
in
over
two
years.
I
could
stay
here
and
talk
some
more.
Hopefully
you
have
some
questions.
I
I
A
I
A
A
How
do
we
traverse
the
difficulty
in
this
case
where
you've
got
really
really
personal
information
in
these
waiting
lists?
Are
there
easy
mechanisms
to
try
to
cleanse
that
and
I?
Don't?
Can
you
tell
us
a
little
bit
how
it
could
work,
and
you
know
what
I
was
thinking
about
the
other
day
when
I
was
exploring
this
report
was
you
know,
could
we
have
a?
Could
we
attach
a
key
to
the
to
the
generic
records
and
then
have
that
key
somewhere
else
that
could
that
could
hold
the
private
data?
It.
I
I
That's
how
personal
information,
its
person's
social
security
numbers,
it's
their
payroll
and
it's
people
that
federal
civil
servants
caring
about
their
own
paychecks.
It
got
screwed
up
because
of
data
quality.
People
on
the
TCH
see
wait
list.
We
don't
care
about
as
much
so
we
don't
invest
in
it,
but
in
the
Phoenix
example,
what
they
have
done
at
Treasury
board
is
they
have
gone
out
to
vendors?
Had
the
vendors
or
civic
advocacy
groups
sign
non-disclosure
agreements
and
they're
doing
rather
than
coming
up
with
a
new
list
of
requirements
going
out
to
the
market.
I
I
You
get
those
people
together,
it's,
but
it
blows
up
your
entire
procurement
system,
because
you're
still
trying
to
buy
software
and
services
and
technology
like
you're,
you
know
the
Russian
train
schedule
of
1974,
the
fundamentally
the
way
you
operate
as
a
city
has
to
change.
You
had
a
chief
transformation
officer.
I
What
did
he
do
in
two
years
on
the
TCH
see
wait
list
you've
got
an
innovation
office
downstairs
with
a
half
a
million
bucks
a
year
from
Bloomberg.
Why
weren't?
They
pointed
at
ECAC.
Wait
lists
like
it's.
This
is
an
eminently
fixable
problem.
If
you
change
the
way
you
deal
with
problems
around
here,
so.
A
A
No,
but
but
well
I'll,
talk
about
that
in
a
moment,
but
once
once
you
had
something
that
was
a
useful
bucket
of
data.
You
take
that
data
and
you
look
at
it
in
different
ways.
You
visualize
it.
You
look
at
different
relationships.
You
do
innovative
things
with
it,
because
we've
got
a
a
raw
starting
block
and
you've
got
opportunities
to
take
it
to
innovators
yep.
A
So
that's
one
and
my
assumption
is,
is
there's:
there's
lots
of
opportunity
to
go
down
that
path
and
lots
of
different
models,
and
then
there's
the
other
tentacle
of
you've
got
to
go
out
and
validate
the
data.
The
raw
list
is
a
hundred
and
five
thousand,
or
a
hundred
and
seven
thousand
just
going
by
memory.
Yeah
lines
on
there.
A
I
So
this
this
may
be
totally
apocryphal,
and
somebody
in
the
staff
can
tell
me
where
this
is
true
or
not,
but
in
the
current
housing
connections
database.
It
is
our
understanding,
based
on
information
that
we've
been
provided,
that
there
is
still
a
column
that
is
active
and
populated
for
pager
number
Wow.
I
We
need
to
I'm
not
saying
burn
this
thing
to
the
ground,
but
we
kind
of
need
to
burn
it
to
the
ground
and
start
over
again.
If
we
want
to
find
out
where
people
are
who
need
the
housing,
why
can't
we
have
their
Facebook
account
in
there?
Because
if
they
change
I
had
rafter,
they
change
phone,
their
Facebook
account
sticks
around
and
I
know.
I
There's
people
all
over
the
city
who
just
freaked
out
at
that
suggestion,
because
it's
some
American
company,
but
we
can
talk
to
people
who
are
in
the
contact
relationship
management,
business,
social
connections.
There
are
people
who
they're
up
I
volunteered
out
of
the
cold.
There
are
homeless
guests
who
come
to
our
out
of
the
cold,
who
tweet
their
thanks
to
us
who
post
on
Facebook
to
say
thank
you
for
giving
us
a
place.
Last
night,
I.
A
Can
ask
you
one
last
one,
just
I
guess
I
got
three
seconds
left.
Do
you
think
there's
agencies
out
there
that
could
help
us
and
you
know,
validate
the
list
and
I
Cole
as
it
sounds
and
is
ironic
as
it
sounds
you
like
a
collection
management
company,
that's
in
the
business
of
finding
people.
Do
you
think.
I
There
certainly
are
agencies
like
that,
but
they're,
probably
in
the
revenue
generating
kind
of
business,
you
almost
need
to
crowdsource
it
if
you
were
to
when
you
guys,
release
the
parking
another.
The
garbage
app,
the
waste
wizard
I
have
never
seen
so
many
ads
and
TTC
stations
ads
on
TV
I
think
all
the
councillors
tweeted
about
it,
because
if
people
are
more
efficient
with
their
garbage
collection,
you
guys
save
money.
What's
the
return
on
investment
in
fixing
this
waitlist,
you
called
for
19,000
people,
14,000
of
them
didn't
answer
the
phone.
I
How
many
staff
member
days
got
burned,
calling
wrong
numbers
like
this?
There's
Toronto
has
never
missed
an
opportunity
to
miss
an
opportunity.
This
is
landed
in
your
lap.
It's
a
contact
list
with
some
control
parameters
around
it.
We're
not
trying
to
figure
out
the
Apollo
landings
here.
This
is
so
so
simple,
but
you
need
to
fundamentally
change
the
way
your
IT
folks
deal
with
the
Civic
tech
world.
You
need
to
change
the
way
your
procurement
folks
deal
with
procurement.
I
D
D
I
I
Am
NOT
I'm
not
indicating
that
the
Auditor
General's
team
is
indicating
that,
based
on
the
number
in
this
report,
this
is
a
TC
HC
staff
report,
there's
charts
and
graphs
and
all
sorts
of
information
about
how
bad
the
contact
information
is
in
your
current
system
from
the
people
you
pay
to
give
you
this
kind
of
information
I'm.
Just
that's
why
I
want
to
speak
after
the
Auditor
General,
because
they've
got
the
key
points
we
were
just
offering
to
help.
A
C
C
It's
it's
reflective
of
that
kind
of
idea,
but
maybe
even
a
little
more
anyway,
you'll
you'll
see
in
a
moment,
so
this
is
admittedly
somewhat
rhetorical.
But
if
you
could
just
add,
why
is
it
important?
You
know
we
often
find
out
whether
it
be
through
a
newspaper
article
or
through
our
AG,
that
something
something's
gone
wrong
and
things
need
improvement.
C
I
You
can't
like
you
can't
hire
the
kind
of
talent
that
is
sitting
around
looking
to
do
stuff,
the
Toronto
Police
Service
and
TCH
C
both
had
data
analyst
positions
posted
about
six
months
ago.
The
position
for
the
police
service,
who
was
doing
an
excellent
job
in
their
data
analytics
the
first
year
guy,
just
at
a
university,
was
being
paid
just
under
the
sunshine
list.
At
99,000,
the
tcht
job
for
a
similar
set
of
skills
was
a
union
gig
at
33
bucks
an
hour
somewhere
up
near
York,
University
mm-hmm.
I
You
can't
you
can't
pay
for
the
talent.
You
want.
There's
lots
of
talent
in
town
at
s8p.
At
Shopify
all
over
the
place,
who
would
be
happy
to
spend
some
pro
bono
hours
there's
a
lot
of
companies
would
spend
pro
bono
hours.
That's
why
it's
important
you
suddenly
quadruple
the
size
and
you
have
the
age
of
your
IT
department.
A
M
M
M
B
B
B
They're
too
easy
to
fix.
Mr.
Richardson
is
not
wrong,
and
the
city
and
TC
HC
has
known
for
a
very
long
time.
City
Council
has
pointed
out
through
the
mayor's
task
force
and
then
through
follow-up
with
the
mayor
and
city
council
in
2017
again
that
there
were
issues
and
I've
heard
it
all.
I
have
heard.
We
need
a
system,
a
system,
a
system,
people
can't
wait
for
systems,
it's
great
to
continue
on
to
have
a
system.
We
used
an
Excel,
spreadsheet
and.
B
Some
people
may
find
it
condescending
and
say:
well,
it's
not
as
simple
as
a
spreadsheet,
you're
correct.
It's
not,
but
people
can't
afford
to
wait
and
then
I've
heard
about
process
and
I.
Think
if
I
hear
any
more
about
process
and
bureaucracy,
people
are
not
housed,
families
are
not
housed
homeless.
People
have
passed
away.
B
The
medical
officers
who's
here
has
reported
that
good
quality
housing
is
unstable.
Housing
is
key
to
promoting
population
health
and
making
sure
that
there
is
no
health
inequities
and
city's
housing
opportunities.
Action
plan
has
pointed
out
the
importance
of
health
education,
the
importance
of
housing
in
in
influencing
a
good
start
in
life.
B
We
are
doing
a
series
of
projects
along
the
housing
continuum
to
feedback
to
city
council.
What
is
actually
happening
because
the
challenge
in
getting
the
data
and
cleansing
the
data
as
you've
heard
is
crazy.
The
information
is
not
always
as
it
seems,
and
we
have
to
do
a
lot
of
work
behind
to
verify
our
numbers,
but
the
projects
we
started
with
was
first
one
was
moving
forward
together.
We
have
this
one.
B
B
Our
audit
was
looking
at
making
sure
there
is
timely
and
equitable
access
and
that
those
in
the
greatest
need
were
being
efficiently
served
and
we're
looking
to
make
sure
that
the
time
to
fill
units
was
short
enough,
so
that
you
need
to
have
a
bit
of
time
to
turn
a
unit
over,
but
they
shouldn't
sit
there
for
a
long
period
of
time,
and
you
shouldn't
have
trouble.
There's
enough
demand.
There's
enough
demand
out
there
to
fill
a
unit.
You
have
to
make
sure
you're,
primed
and
ready
to
go.
B
We
wanted
to
make
sure
that
that
was,
and
we
wanted
to
make
sure
the
city
was
complying
with
legislation.
So
we
have
four
key
themes
and
we
have
a
video
to
show
you
the
four
key
themes
where
we
were
looking
at
the
data.
The
data
is
the
list.
It's
really
two
things
the
list
of
applicants,
but
it's
also
the
number
of
units
that
are
vacant
and
making
sure
that
you
know
both
numbers.
The
SEC
was
prioritized.
Second,
was
prioritizing
the
applicants
to
make
sure
that
those
in
the
most
need
did
receive
housing.
B
The
third
was
making
sure,
there's
better
use
of
any
any
other
housing
units
that
we
could
find,
and
the
fourth
was
making
sure
there
was
integration
and
strengthening
controls,
and
one
of
the
things
I
found
was
that
this
unit,
this
area
is
a
lot
more
complex.
I
found
it
hard
to
navigate
I
found
it
hard
to
find
all
the
rules,
so
I
think
about
people
who
are
already
in
a
challenging
situation,
trying
to
navigate
their
way
through.
B
B
B
B
He
was
sent
a
letter
to
verify
his
status,
make
sure
he
had
all
of
his
records
updated
and
when
it
was
returned
to
sender
he
may
he
stayed
on
the
list
until
we
identified
that
he's
an
active
record,
we
had
people
who
had
passed
away.
We
had
people
who
were
over
a
hundred
years
old,
probably
about
thirty
of
those,
and
so,
if
you're
doing
it,
based
on
age
or
you're
doing
it
based
on
some
other
parameters.
B
If
you're
sorting,
all
you
have
to
do
sort
to
spreadsheet,
and
you
see
you
know,
you
see
that
maybe
there's
missing
information,
maybe
their
ages
are
out.
You
know,
if
you're,
if
you're
determining
who
gets
into
a
unit
based
on
certain
parameters,
then
if
the
information
is
wrong,
they
may
not
get
priority.
So
we'll
start
the
video
now
sorry
for
the
delay.
B
Housing
affordability
is
a
big
challenge.
In
Toronto
the
high
cost
can
sometimes
force
families
to
choose
between
paying
rent
and
putting
food
on
the
table.
There
simply
isn't
enough
subsidized
housing
stock
to
meet
demand
over
a
hundred
thousand
households
were
on
the
waiting
list
in
2018
and
just
under
3000
were
housed.
We
wanted
to
see
whether
the
waiting
list
system
is
fair,
equitable
and
as
efficient
as
possible
when
people
apply
for
rent
gear
to
income
they're
applying
to
live
in
one
of
64,000
subsidized
housing
units
in
Toronto.
B
Rent
4rg
is
capped
at
30%
of
income,
the
city
subsidizes,
the
rest.
Anyone
can
apply
to
get
on
the
waiting
list
and
people
applying
must
select
both
the
size
of
the
unit
and
the
building
where
they
want
to
live.
When
a
provider
has
a
vacancy
in
the
building,
they
generate
a
list
of
applicants
who
have
applied
for
that
building.
The
provider
then
contacts
each
applicant
in
the
order
that
they
appear
on
the
list.
Income
eligibility
is
checked
at
a
later
time.
The
auditor-general
found
that
only
13%
of
all
offers
are
accepted.
B
Priority
applicants
have
a
significantly
shorter
time
to
wait.
The
auditor-general
found
that
the
people
who
fit
the
priority
category
are
not
always
given
priority
in
the
system.
For
example,
we
found
over
3,000
households
on
the
waiting
list
with
a
shelter
listed
as
their
main
address,
but
two-thirds
were
not
flagged
as
homeless,
so
they
won't
get
priority.
The
auditor-general
also
found
that
no
other
factors
are
used
to
prioritize
applicants,
so
the
city
should
consider
more
rules
to
ensure
that
applicants
in
the
most
beed
get
prioritized.
First,
despite
the
high
demand,
we
found
many
units
sit
vacant.
B
While
some
clients
live
in
emergency
shelters,
some
social
housing
units
are
being
used
for
other
purposes.
The
city
should
explore
other
options
for
these
units
so
that
families
without
a
home
can
be
housed
in
them
with
even
a
50%
improvement.
In
the
vacancy
rate,
an
extra
2200
people
could
access
our
GI
assistance.
The
auditor-general
found
some
social
housing
units
have
been
sitting
vacant
for
a
long
time,
waiting
to
be
demolished
and
rebuilt
as
part
of
a
revitalization.
B
There
may
be
an
opportunity
here
to
gently
refurbish
these
units
to
use
them
as
emergency
or
transitional
shelter
that
would
have
to
be
explored
a
little
bit
deeper.
The
Auditor
General
has
made
28
recommendations
to
help
the
city
open
doors
to
subsidized
housing
for
more
people.
Some
recommendations
are,
for
the
short
term,
such
as
breaking
down
barriers
to
fill
vacant
units
immediately.
A
If
we
can
just
hold
there
for
a
moment,
I
just
want
to
do
a
bit
of
housekeeping
we're
at
12
1218
we're
gonna
need
a
few
more
minutes
to
can
see
the
presentation
I
would
just
want
to
check
with
the
committee
if
there's
a
desire
to
extend
the
meeting
to
stay,
to
keep
the
momentum
on
this
item.
I
understand
from
Council
for
the
last
item
that's
held
should
be
fairly
quick.
We
have
one
other
item.
A
C
C
A
N
N
A
A
A
K
Going
through
each
of
the
four
themes,
the
first
theme
is
to
improve
the
integrity
of
the
waiting
list
data
as
the
Auditor
General
has
been
mentioned,
to
know
exactly
who
is
actively
waiting
and
eligible,
so
that
units
can
be
filled
fairly
and
as
quickly
as
possible.
The
centralized
waiting
list
data
we
received
from
management
included
more
more
than
a
hundred
and
six
thousand
records.
K
That's
a
hundred
and
ninety
five
thousand
people
and
the
city,
TC
HC
and
other
providers
rely
on
the
data
to
be
able
to
contact
people
waiting
for
our
GI
assistance
to
efficiently
and
effectively
fill
vacancies.
What
we
found
was
that
some
of
the
information
contained
in
this
centralized
waiting
list
is
inaccurate,
for
example,
incorrect
contact,
information,
incorrect
income
and
asset
information,
incorrect
dates
and
ages,
incorrect
uses,
size
duplicate
records
and
test
records.
K
K
In
addition,
there
was
a
significant
number
of
people
around
25%
of
the
waiting
list,
27,000
people
against
where
the
city
doesn't
know
if
they
are
still
interested
or
eligible
for
our
GI.
The
Housing
Services
Act
requires
the
city
to
determine
whether
a
house
household
is
eligible,
at
least
every
24
months
after
being
added
to
the
list,
and
we
were
unable
to
identify
or
verify
the
exact
number
of
applicants
who
have
not
confirmed
their
interest
and
who
are
no
longer
eligible
for
our
GI
assistance
and
who
should
be
become
inactive.
K
This
is
an
area
where
the
city
should
address
because
it's
important
to
know
exactly
who
is
eligible
and
actively
waiting,
and
this
allows
for
a
more
accurate
understanding
of
who's
ready
to
be
housed
and
more
efficient
housing
placement
of
applicants
when
vacancies
are
available
when
a
unit
becomes
available,
housing
providers
contact
people
off
the
list
to
make
an
offer.
Once
a
provider
contacts
an
applicant
who
is
eligible
and
waiting
for
our
GI
assistance,
the
unit
still
may
not
be
filled
due
to
a
low
acceptance
rate
in
2017
at
18
providers
made
approximately
47,000
housing
offers.
K
These
offers
were
based
on
a
matching
of
the
vacant
and
available
unit
to
these
households
specified
preferences.
Still
only
13%
of
offers
were
accepted,
many
applicants
could
not
be
reached,
did
not
respond
or
declined
offers.
For
other
reasons,
acceptance
rates
are
low
because
incomplete
incorrect
or
out-of-date
applicant
information
slows
down
housing
providers,
ability
to
reach
rgi
applicants.
K
In
a
survey
we
conducted
during
our
audit
housing
providers
reported
that
they
would
like
to
see
improvements
in
the
accuracy
of
applicant
contact
information
and
of
the
86
housing
providers
who
responded
the
top
two
reasons
given
for
not
being
able
to
fill
a
vacant.
Rgi
housing
music
was
no
response
to
messages
left
or
not
being
able
to
contact
applicants
it's
important
to
have
the
best
possible
information
so
that
providers
and
provide
housing
as
expeditiously
as
possible.
K
B
In
this
area
there's
a
number
of
key
actions
in
the
short-term,
we
think
it's
really
important
to
focus
on
sections
or
groupings
of
people
and
fill
the
units
accordingly,
for
example,
there's
over
200
Bachelor
units
in
senior
accommodation
and
if
there's
a
high
decline
rate
and
they've
been
vacant
for
a
very
long
time
very
long
time
and
the
reason
they're
vacant
is
TC.
Hc
is
trying
to
follow
the
rules
they
actually
they're
following
the
rules
in
relation
to
offering
it
to
internal
clients
first,
but
the
challenge
is
the
internal
clients
are
declining
and
it's
important.
B
B
So,
on
the
one
hand,
TC
HC
is
reporting
to
us
and
to
council
that
and
to
the
board,
you
know,
there's
a
high
decline
rate,
maybe
fifty
percent
decline
rate
by
the
people
aged
65
and
older,
and
there
may
be
because
they're
internal
applicants,
but
the
people
on
the
central
waiting
list
are
not
receiving
the
offer.
So,
with
this
divided
of
information,
the
silos
my
think
it's
important
to
come
together
analyze
the
list
verify
information
that
where
people
can
have
offers
send
out
the
offers
and
fill
those
units
as
quickly
as
possible.
The
communication
mr.
B
Richardson,
alluded
to
issues
with
communication
people
work.
We've
noticed
a
huge
number
of
people
have
email
addresses
in
their
application
text.
You
know
cell
phones
leverage
that
in
for
me,
instead
of
sending
out
70,000
letters
leverage
the
information
you
have
to
get
a
hold
of
people
as
quickly
as
proper
process
as
possible
Prime
the
list.
So
by
the
time
you
get
down
the
list,
you
know
people
are
waiting
and
the
informations
accurate
I
think
it's
important
to
report
on
outcomes
every
quarter.
The
outcome
should
be
how
many
people
got
housed
permanently,
regardless
of
systems.
B
If
people
know
their
job
depends
on
getting
people
in
those
units,
the
way
that
they
approach,
it
might
be
a
little
bit
more
dynamically
urgently
and
so
I
think
that,
starting
with
the
first
big
win
on
the
seniors
portfolio,
make
sure
you
get
those
help,
people
housed
and
then
keep
moving
forward,
and
then
there
are
opportunities.
The
province
is
opening
up
some
legislation
in
this
area.
There
are
opportunities
to
make
any
changes
if
we
feel
there's
changes.
So
these
are
all
short-term
medium-term
identify
the
incorrect
applicant
information.
B
I
know
we
have
systems
and
I
know
we're
gonna
move
forward
with
new
systems.
In
a
few
years
they
should
have
been
there,
but
we've
been
waiting
since
2015
2016
2017
2018,
we're
2019,
we
were
City
Council
was
informed
in
2017.
The
incorrect
information
would
be
fixed
that
everybody
on
that
waiting
list
would
be
rent
ready,
and
that
didn't
happen.
K
Second
theme
is
to
review
whether
the
city
is
properly
prioritizing
applicants
and
identify
new
opportunities
to
assess
and
rank
the
need
for
faster
access
to
social
housing
and
rgi
assistance.
4%
of
applicants
are
identified
as
priority
and
get
housing
faster.
All
other
applicants
are
selected
from
the
centralized
waiting
list
in
chronological
order
based
on
and
eight,
our
key
observations
are
that
the
city
should
ensure
applicants
that
are
a
priority
are
given
priority.
K
For
example,
we
noted
that
there
are
three
thousand
two
hundred
and
fifty
households
waiting
for
our
GI
assistants
who
list
an
emergency
shelter
as
their
current
address.
Two
thirds
of
these
applicants
will
not
receive
any
priority
for
our
GI
housing
because
they
have
not
been
identified
as
experiencing
homelessness
in
the
waiting
list.
Information
system,
ensuring
that
those
most
in
need
get
accessed
is
critical
and
may
help
to
break
the
cycle
of
homelessness.
Second,
the
city
should
review
its
priority
rules.
K
The
city's
priorities
for
our
GI
units
and
social
housing
were
adopted
in
2002
and
have
not
been
reviewed
since
then,
for
all
applicants
who
are
not
designated
as
a
priority.
The
city
does
not
assess
or
rank
the
applicant
by
needs.
For
example,
income
is
not
assessed
and
information
about
an
applicant's
housing
circumstances
is
not
collected.
It's
time
for
the
city
to
revisit
whether
additional
factors
should
be
considered
to
ensure
our
GI
Assistance
is
granted
based
on
Eden
to
be
able
to
improve
how
it
prioritizes
access
to
our
GI
Assistance.
K
The
city
should
identify
the
factors
it
wishes
to
prioritize
and
establish
additional
rules
to
enable
household
providers
to
select
from
the
waiting
list
based
on
those
priorities.
Examples
of
factors
include
income
level,
adequacy
of
current
housing
conditions
and
risk
of
eviction.
Third,
the
city
should
also
consider
a
more
holistic
approach
to
housing.
To
ensure
vulnerable
applicants
are
not
missing
out
on
opportunities
to
access
subsidized
housing,
better,
integrating
the
assistance
it
provides
to
people
experiencing
homelessness,
waiting
for
RT
argi,
existent
assistance.
K
We
acknowledge
that
the
city
has
begun
to
address
this
area
and
it's
evident,
but
it's
evident
that
more
can
be
done,
as
illustrated
by
the
example
where
we
found
that
two-thirds
of
our
gi
applicants
providing
a
shelter
address
are
not
provide
prioritize
for
subsidized
housing
and
forth.
The
current
supply
of
our
GI
housing
is
not
sufficient.
Portable
housing
subsidies
can
help
to
address
the
challenges
of
not
having
vacant
social
housing
units.
K
The
city
should
examine
how
to
provide
financial
assistance
to
people,
regardless
of
where
they
live,
and
in
doing
so
the
city
may
be
able
to
accrete
increase
the
number
of
households.
It
provides
our
GI
assistance
to
so
that
it
can
meet
the
minimum
prescribed
service
levels
required
by
the
province.
So.
B
In
the
before
I
just
get
to
the
prioritizing
this
item
to
just
leave
it
there
I
hope
you
could
know.
That's
fine,
so
couple
of
items
here,
first,
one
of
the
recommendations
we
had
related
to
portable
housing
subsidies
that
is
consistent
with
the
task
force,
a
mayor's
Task
Force
on
homelessness.
The
second
is:
when
we're
talking
about
the
wait
list,
it's
important
to
be
clear:
this
is
they
don't
verify
eligibility?
That's
done!
Income
eligibility!
B
These
are
people
who,
if
you
have
to
flag
that
they're
homeless,
in
addition
to
making
the
homeless
shelter
the
address.
This
is
the
important
make
sure
you
have
to
make
sure
to
me.
You
make
sure
you
verify
and
you
get
support
to
make
sure
to
verify
that
the
people
who
are
ready
homeless
can
get
offers
because
they
do
have
priority
and
then,
over
the
longer
term,
look
more
into
portable
housing
benefits
and
improved
integration
with
the
homelessness
in
the
shelter.
K
The
third
theme
is
making
better
use
of
housing
units,
including
units
used
for
other
purposes,
opening
doors
for
more
people
to
access
our
GI
housing.
The
first
item
on
this
table
is
vacant
rentable
URJ
units.
Given
the
high
demand
for
subsidized
housing,
we
would
expect
vacant
units
to
be
filled
quickly.
Despite
this,
at
the
end
of
2018,
there
were
around
1020
vacant
rentable
units
at
TC
HC
that
could
provide
housing
for
at
least
1600
people
in
need
of
rji
assistance.
K
The
average
rgi
vacancy
rate
at
TC
HC
was
2.2,
9
percent
and
at
may
20
19
and
his
management
has
reported
that
it's
2.7
4
%
largely
due
to
the
return
of
units
held
for
medical
and
safety
purposes
into
circulation.
We
are
conservative
here.
We
recognize
that
some
vacant
units
cannot
be
rented
because
of
their
state
of
good
repair,
and
we
have
excluded
these
from
our
reported
figures
searching
units
that
TC
HD
advise
as
not
rentable
are
not
included
on
our
numbers.
K
Tc
HC
fakin
CE
rate
is
not
a
new
concern.
In
2017
mayor
Tory
asked
TC
HC
to
report
back
on
what
could
be
done
to
fill
vacant
units
faster
and
in
20
April
2017,
TC
HC
identified
that
vacant
bachelor
units
and
buildings
designated
for
seniors
was
an
issue
because
they
were
hard
to
fill.
Tc
g
advised
that
offers
for
bachelor
units
with
seniors
portfolio
had
a
high
vacancy
rate,
and
the
rate
of
offered
units
was
be
being
declined
was
high.
Still,
this
remains
an
issue
to
the
date
to
this
date.
K
For
example,
we
found
that
at
the
end
of
2018,
approximately
20%
or
200
units
of
the
vacant,
rentable
units
are
bachelor
units
and
seniors
designated
buildings.
Yet
in
our
review
of
the
centralized
waiting
list,
we
found
that
currently
there
are
eleven
thousand
three
hundred
households
with
seniors
waiting
for
a
bachelor
unit
on
average
they've
been
waiting
for
an
RTI
unit
for
three
and
a
half
years
and
furthermore,
over
two
hundred
and
thirty
of
those
households
listed
have
a
shelter
list,
their
shelter
as
their
current
address.
K
The
next
item
on
the
table
is
social
housing
units
that
are
used
for
other
purposes.
In
the
report
we
identify
a
hundred
and
forty
vacant
rentable
units
being
used
for
other
purposes
like
contractors,
for
storage,
for
recreation
programs
or
by
Community
Programs,
if
used
for
their
intended
purpose
housing.
These
units
could
house
two
hundred
and
sixty
more
people.
What
tche
is
reporting
and
as
the
number
of
used
units
used
by
contractors
has
come
down,
so
it
has
come
down
and
they're
currently
reporting
seventeen
as
of
May,
so
they
are
taking
action
on
that
front.
Tch.
K
We've
been
advised,
the
tcht
is
actively
working
to
address
this
situation,
and
the
last
item
on
the
table
is
over
house,
so
over
housing
occurs
when
people
live
in
a
unit,
that's
too
large
for
their
household
composition.
This
typically
occurs
when
there's
a
change
such
as
when
an
adult
child
moves
out,
and
when
this
happens,
the
household
ceases
to
be
eligible
for
the
unit
they're
in
and
must
be
transferred
to
a
housing
unit
suitable
for
their
new
household
composition.
K
It's
an
issue
because
there
are
tens
of
thousands
of
people
waiting
for
access
to
subsidized
housing
and
the
city
doesn't
have
a
complete
picture
of
the
number
of
over
housed
tenants.
For
example,
there
are
600
over
housed
households
on
the
centralized
waiting
list.
We
know
that
in
TCH,
Dee's
internalist
there
are
over
1300
75
over
housed,
rgi
tenants
and
that
other
housing
providers
are
not
tracking
or
reporting
their
over
housing
back
to
the
centralized
waiting.
K
The
other,
the
other
part
that
we
wanted
to
highlight,
was
the
possible
opportunity
to
provide
relief
to
the
emergency
shelter
system
as
part
of
the
revitalization
of
certain
tcht
communities.
Tcht
has
taken
a
phased
approach
to
demolishing
and
constructing
its
social
housing
units,
and
so
until
such
time
as
the
building
is
completely
vacated
and
ready
for
the
demolition,
more
and
more
units
within
the
building
will
become
vacant
as
tenants
are
relocated
and
will
not
be
rented
out
to
any
new
tenants
in
the
past.
K
Units
have
been
left
vacant
for
anywhere
from
several
months
to
more
than
five
years,
while
they
are
waiting
to
be
demolished
right
now
there
are
a
hundred
and
eighty
five
units
in
Regent,
Park
and
Lawrence
Heights
that
are
currently
vacant.
We
visited
10%
of
these
units
during
the
audit
and
in
our
view,
the
majority
of
them
are
usable.
The
photos
on
the
slide
show
a
rain
of
these
units.
Sam
would
all
all
would
require
a
thorough
cleaning
and
in
some
cases,
minor
repairs
such
as
painting
a
small
portion
of
the
unit's
would
require
significant
work.
K
To
be
clear,
this
is
about
providing
potential
relief
to
the
emergency
shelter
system
and
having
the
city
explore,
designating
the
space
as
emergency
shelters.
We
read,
for
example,
the
city
spent
approximately
47
million
in
2018
on
hotels
to
temporarily
house
families
in
about
800
hotel
rooms.
There
may
be
an
opportunity
for
savings
if
the
city
is
able
to
leverage
these
units
as
a
short-term
strategy.
We
recognize
this
would
be
complicated,
but
we
feel
it
is
worthwhile
exploring.
B
B
My
view
is
that
we
have
families
who
are
in
trailers
or
a
blue
thing
or
in
a
hotel
unit,
and
you
have
units
that
have
you
know,
fridges,
working
stoves
working,
but
they
do
need
cleaning
and
it
is
complicated
because
you're
going
to
have
to
maybe
think
of
it
differently,
but
there
is
an
opportunity
to
explore
this
further.
It's
not
a
question
of
disrupting
the
community.
It's
just
finding
those
families
that
need
to
have
a
more
little
more
stability
to
start
their
lives.
K
Fourth,
category
is
to
enhance
oversight
and
strains
and
controls.
These
areas
are
listed
on
your
slide,
I'm
not
going
to
spend
very
much
time
on
them.
I'm
not
going
to
spend
very
much
time
because
they're
on
the
slide
and
in
the
report
of
a
particular
note.
So
these
are
areas
that
the
city
can
explore
to
improve.
K
The
efficiency
and
effectiveness
of
its
practices
for
administering
the
centralized
waiting
lists
and
strengthen
link,
wrote
rolls
over
eligibility
reviews,
income
verification
and
calculating
rgi
assistance,
a
particular
note
access
to
housing,
so
the
city's
division
and
shelter,
support
and
Housing
Administration
does
not
verify
household
income
or
whether
the
applicant
owns
a
significant
significant
tasks.
Assets,
applicants
self
declare
income
when
they
apply
and
a
proportion
has
not
provided
this
information.
K
The
city
should
look
to
integrate
initial
and
ongoing
eligibility,
reviews
and
income,
verification
for
all
housing.
Subsidy
programs
currently
dispersed
amongst
multiple
groups.
This
will
help
to
improve
the
efficiency
and
quality
of
such
reviews,
and
this
may
be
included
as
part
of
or
supplemental
to
work
on
the
human
services
integration
product
project,
and
it
is
consistent
with
the
mayor's
2016
task
force
on
Toronto
Community.
B
That's
an
audit
and
that
are
depending
on
what
we
find,
because
we
will
be
looking
at
the
rent
girls.
It
may
be.
We
identify
additional
units
that
have
been
vacant,
so
this
is
just
our
start.
I'm
gonna
just
summarize
on
one
slide,
but
what
I
can
say
is
there's
definitely
a
higher
demand,
even
if
you
clean
up
the
list
you're
going
to
need
more
housing.
So
that
has
to
be
said.
The
other
thing
is
that
if
you
wanted
to
create
1,000
units,
you
have
between
a
thousand
and
1,500
units
vacant.
B
If
you
want
to
create
and
build
that
that
would
have
cost
you
330
million
dollars
based
on
the
affordable
housing
estimate,
you
have
an
opportunity
to
break
down
the
bureaucracy
and
fill
those
units.
It's
it's
huge
so
that
we
have
the
findings
and
recommendations.
There
are
28
findings,
it's
important
to
set
priority
actions,
but
I
think
the
most
important
thing
in
this
report
is
to
focus
on
the
outcomes
and
weigh
success
based
on
the
outcomes
and
not
wait.
B
A
Thank
you.
Madam
auditor.
I
want
to
welcome
Mary
Ann
Bernard
as
well
to
the
podium.
I
know
that
staff
also
have
some
slides
to
present
I'm
just
gonna.
Do
a
quick
time
check
and
a
little
bit
more
housekeeping
here,
Mary
Ann
we've
got
15
minutes
till
we
need
to
we're
required
to
take
some
action.
As
a
committee.
Do
you
think
you
can
make
you'll
need
more.
L
A
So
I'm
gonna
do
a
time
check
here
now.
With
the
committee
on
procedure,
I
know,
counselor
Matt
Lowe
has
expressed
a
requirement
to
break
at
one.
What
I'd
propose
to
the
committee
I
want
to
keep
the
momentum
on.
This
would
would
a
30
minute
break
from
1:00
to
1:30,
be
okay
with
the
committee
that
way
we
can
get
back
here
and
get
back
into
this
item
and
have
the
opportunity
to
ask
the
questions
and
speak
as
we
have
to
I
know.
A
A
Okay,
so
that's,
but
that
so
that
that's
important
I
want
to
make
sure
that
we
let
the
staff
know
that
are
responsible
for
that
too,
to
have
their
folks
back
shortly
past
1:30
to
deal
with
that
matter,
and
then
we'll
have
some
time
for
questions
on
that.
So
with
that
well,
I
think
what
we'll
do
is
we'll
go
through
your
slides
and
before
we
get
into
deeper
questions,
we'll
we'll
make
a
consideration
to
to
take
a
break
until
1:30.
L
L
So
the
first
thing
I'd
like
to
say,
is
that
SSH
a
completely
concurs
with
the
recommendations
in
this
report.
We
feel
this
will
strengthen
our
oversight
function
and
enable
us
to
assert
our
role
as
a
service
system
manager.
It
will
also
allow
us
to
consider
the
ongoing
and
incremental
changes
that
are
already
underway
that
will
enhance
the
customer
service
experience
and
maximize
our
social
housing
assets.
L
Since
bringing
housing
connections
into
the
city
for
greater
oversight,
we
have
focused
on
our
attention
on
three
areas.
There
is
a
clear
legislative
framework
that
governs
social
housing
and
we
have
been
working
collaboratively
with
our
provincial
counterparts
to
advocate
for
change,
and
we
are
confident
that
positive
changes
are
coming
and
that
they
will
enhance
our
ability
to
respond
to
some
of
the
recommendations
that
the
auditor
has
made.
We
have
undertaken
early
and
incremental
service
improvements
that
are
focusing
on
customer
service
and
they
will
facilitate
our
implementation
of
an
improved
choice
based
model
next
year.