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From YouTube: Audit Committee - February 22, 2019
Description
Audit Committee, meeting 1, February 22, 2019
Agenda and background materials:
http://app.toronto.ca/tmmis/decisionBodyProfile.do?function=doPrepare&meetingId=15648
Meeting Navigation:
0:06:52 - Call to order
Agenda Items:
0:06:52 - AU1.1 - Election of Chair - Audit Committee (Ward All)
0:07:43 - AU1.2 - Election of Vice Chair - Audit Committee (Ward All)
0:09:37 - AU1.3 - The Audit Committee: Roles and Responsibilities (Ward All)
0:14:48 - AU1.4 - 2018 Annual Report - Demonstrating the Value of the Auditor General’s Office (Ward All)
1:18:32 - AU1.5 - 2018 Annual Report on the Fraud and Waste Hotline (Ward All)
1:36:43 - AU1.6 - Auditor General's Office 2019 Operating Budget (Ward All)
1:36:49 - AU1.7 - Auditor General's Office 2019 Work Plan (Ward All)
2:29:52 - AU1.8 - Auditor General’s 2018 Status Report on Outstanding Audit Recommendations for City Divisions in Corporate Services and Finance and Treasury Services (Ward All)
2:07:01 - AU1.9 - Auditor General's 2018 Consolidated Status Report on Follow-up of Outstanding Audit Recommendations (Ward All)
2:30:00 - AU1.10 - Auditor General's Office - Forensic Unit Status Report on Outstanding Recommendations (Ward All)
0:11:50 - AU1.11 - Results of 2018 External Quality Control Review (Ward All)
2:21:51 - AU1.12 - City of Toronto Audit Plan for the Year Ending December 31, 2018 (Ward All)
0:12:46 - AU1.13 - Financial Statements for the Year Ended December 31, 2017 - Agencies and Corporations (Part 2) (Ward All)
A
A
A
A
C
A
A
C
All
right,
thank
you.
Good
morning,
everybody
I'd
like
to
begin
by
acknowledging.
We
acknowledge
the
land
that
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
wind
dot
peoples
in
is
now
home
to
many
diverse
First,
Nations,
Inuit
and
maytee
people.
We
also
acknowledge
that
Toronto
is
covered
by
treaty
13,
with
the
Mississauga's
of
the
credit.
C
With
that
I'll
ask
if
there
are
any
declarations
of
interest,
seeing
none
we'll
go
through
the
agenda.
I
can
skip
item
autumn.
Au
1.1,
which
is
the
election
chair,
is
goodbye.
Then
au
1
point
to
the
election
of
vice-chair
as
we've
completed
those
items,
au
1,
point
3,
the
Audit
Committee
roles
and
responsibilities.
C
Counselor
Ford
is
moving
receipt
of
that
report.
Au
1
point
for
2018
annual
audit
report
demonstrating
the
value
of
the
Auditor
General's
Office.
There
is
a
presentation
for
that.
So
I'll
hold
that
in
my
name:
au
1.5,
the
2018
annual
report
on
the
fraud
and
waste
hotline
I
hold
that
in
my
name
for
a
presentation,
au,
1.6,
Auditor,
General's,
2019
operating
budget.
C
Are
there
any
wishes
to
hold
on
that
or
I
see?
A
clerk
has
reminded
me.
There's
a
presentation
so
I'll
hold
that
in
my
name:
au
1.7,
Auditor,
General's,
Office,
2019,
work
plan
and
I
see
that
there's
a
combined
presentation
with
the
previous
item
1.6
so
that
will
be
held:
au
1.8,
Auditor,
General's,
2018
status
report,
an
outstanding
audit
recommendations
for
C
divisions
and
corporate
services
in
finance
and
Treasury
Services
Council
fillion
you're,
going
to
hold
that
au
1.9,
Auditor
General's
2018,
consolidated
status
report
on
follow-up
of
the
outstanding
audit
recommendations.
C
Okay,
we
want
to
go
back
to
eight.
Does
anyone
wish
to
move
that
or
hold
that
item
counsel?
Annunziata
is
moving
the
item
all
of
those
in
favor
any
opposed,
that's
Carrie,
so
just
be
clear.
A
1.9
has
been
held,
I
guess
that
affects
folks
that
are
here
in
the
room:
au,
1.10,
Auditor,
General's,
Office
forensic
unit
status
report
on
outstanding
recommendations.
C
Anyone
wishing
to
hold
that
item,
if
not
may
I
have
someone
move
that
item
counselor
Annunziata
is
moving
au
1.11
results
of
the
2018
external
quality
control
review,
all
of
those
in
favor
any
opposed.
That's
carried
and
they'll
take
five
seconds
to
congratulate
the
auditor
on
the
findings
of
the
external
review.
As
you
can
see,
it
was
a
very
brief
report
because
there
wasn't
a
lot
of
criticism
in
AU
1.1
to
city
of
toronto
audit
plan
for
the
year
ending
December
31st
2018.
C
C
C
I'm
gonna
make
note
I'm
actually
running
through
the
agenda.
I
wanted
to
hold
a
you
112
for
a
question.
Does
anyone
oppose
reopening
that
item
I
just
I
missed
the
the
number
in
the
the
run
through
all
those
in
favor.
Thank
you.
My
apologies
for
that.
Thank
you.
I
did
have
a
question
about
the
letter
in
there
and
also
make
note
that
this
was
circulated
which
was
Appendix
B
for
that
item.
C
D
Good
morning,
committee
and
chair
I
would
like
to
welcome
Jane
yang,
who
was
an
assistant
Auditor
General
mural,
which
over
who
is
Anna
senior
auditor
and
hissed
in
historically
I've,
always
when
it
comes
to
demonstrating
the
value
of
our
office.
We
first
of
all
we
have
to
do
it
under
our
mandate
under
the
City
of
Toronto
act.
D
So
we
have
to
do
this
presentation,
but
we
I
always
let
my
staff
do
it
because
behind
every
leader
you
have
amazing
people
and
they
do
amazing
things
and
it's
important
that
they
know
their
role,
but
also
to
grow
our
staff
in
presenting
and
answering
questions.
So
with
that,
I'd
like
to
just
do
a
couple
introductory
slides
and
then
I'm
gonna
turn
it
over
to
0n2
Jane.
D
So
our
mandate
is
under
the
City
of
Toronto
act
and
it's
important
that
we
have
stewardship
of
public
funds,
but
also
to
determine,
if
there's
value
for
money
within
city
operations
and
part
of
our
role.
Really
we
report
directly
to
City
Council.
We
have
one
master
in
that
is
City
Council
and
we
help
City
Council
by
providing
a
transparent
picture
of
what's
really
happening
on
the
ground
in
relation
to.
D
We
have
a
diagram
here
that
really
just
shows
that,
where
you
provide
the
direction
to
management
and
management
carries
out
their
duties
to
the
best
of
their
abilities,
and
then
we
provide
an
independent
report
back
to
City
Council,
regarding
whether
the
city
management
is
achieving
the
objectives
in
a
cost-effective
manner
and
that's
essentially
the
definition
of
value
for
money.
We
have
three
key
lines
of
business
performance
audits
that
include
IT
audit,
its
environmental
audits
really
every
program
on
it.
D
E
You
so
our
office
has
been
producing
any
we
post
for
many
years,
and
this
is
our
15th
and
new
reports.
In
2018
we
conducted,
we
issued
12
performance
audit
report
and
one
major
investigation
reports
totaling
a
hundred
eighty-five
recommendations
that
we
issued
foreign
ways.
Hart
life
received
643
complaints
consisting
of
about
1,000
allocations
and
I'll
dedicate
a
follow
up
team.
They
reveal
157
audit
recommendations.
This
is
a
very
important
part
of
our
function
and
it
is
for
our
follow-up
activity
that
we
identify
the
cost
saving
from
divisions
after
they
implemented
our
recommendations
and
in
2018.
E
Our
office
also
established
a
CPA
peer
proof,
training
program
for
students
who
wants
to
become
a
chartered
professional
accountant
and
finally,
the
question
we
always
get
us
is
who
audit
the
auditors.
So
we
are
audit
every
three
years
by
a
professional
group
from
the
state
and
they
are
seasoned
government
auditors.
E
So
moving
on
our
audit
recommendations
can
result
in
different
types
of
benefits.
Some
are
quantifiable
with,
like
in
proof,
revenue,
increased
revenue,
collection
or
reduce
operating
cost.
Some
are
not
quantifiable,
but
they
are
equally
important.
These
recommendations
results
in
more
effective
city
operations,
better
customer
service,
improve
internal
controls
and
better
governance.
E
So
I
just
want
to
say
a
few
words
just
explain
how
we
calculate
our
savings,
so
our
cost
savings
calculation
is
conservative
and
achievable,
and
the
reason
we
can
say
that
is
because
we
do
not
include
the
saving
in
our
calculations
until
management
have
implemented
our
recommendation.
At
that
point,
we
have
a
very
good
idea
that
we
can
quantify
the
savings,
so
some
of
them
are
going
to
give
you
some
examples
of
this
so
such
as
some
of
our
savings
also
I'd
want
to
explain
the
one-time
versus
the
and
your
saving.
E
Some
of
our
saving
is
a
one-time
such
as
a
cost
recovery
right
from
a
vendor.
They
offer
build
a
city,
we
identify
that
we
as
a
city
to
recover.
That,
then,
is
a
one-time,
but
man
that
way
some
of
our
saving
is
annualized.
A
very
simple
example
is
one
of
our
audits
identify
some
of
the
water.
The
accounts
city
did
not
receive
the
water
viewing
the
money
from
those
accounts,
and
we
ask
management
to
enhance
the
collection
practice,
so
they
will
receive
the
water
bill.
Came
from
these
many
extra
accounts,
so
they're
not
gonna.
E
Stop
it
collection
of
them.
The
extra
water
bill
came
for
one
year.
They
will,
year
after
year,
continue
to
collect
the
money
from
these
accounts.
So
this
is
what
we
call
and
you're
saving.
It
would
not
be
correct
for
us
to
just
count
the
saving
for
one
year
to
stop
it.
There,
because
we
know
management,
will
continue
to
collect
the
extra
revenue
from
these
accounts
so
for
the
purpose
of
our
benefit,
the
calculation
we
project
it.
We
do
it
just
for
five
years,
even
though
the
saving
will
continue
beyond
five
years.
E
So
this
is
only
for
the
purpose
of
calculating
our
saving,
so
we
can
buy
the
one
year
and
and
your
life
savings,
and
we
cannot
go
back
to
you
a
little
bit
about
the
the
conservative
principle
later
on
in
the
next
slide.
So
this
slide
is
to
show
you
the
five
year
over
the
five
year,
the
amount
of
savings
that
is
realized
because
of
management
implemented
our
recommendations.
E
So,
as
you
can
see,
two
thousand
the
upward
trend
I'm
pleased
to
say
that
and
over
the
particularly
since
2016
we
are,
and
last
year
we
have
realized
a
lot
of
savings
from
implementation
of
our
recommendations
and
also
I
want
to
mention
after
133
billions,
we
realize
in
2018.
Almost
90%
of
them
are
from
the
recently
issued
audit
from
the
audit.
We
issues
within
the
last
three
years
between
2016
and
2018,
the
130
million
we
realized
include,
as
I
said
earlier.
E
E
But
if
you
go
to
page
19,
you
found
a
very
detailed
table
and
this
table
actually
itemized
every
single
audit,
with
the
specific
recommendations
that
management
implemented
in
2005
to
2018
and
the
savings
realized
in
2018,
and
we
have
an
extra
abstract
in
the
report
to
explain
how
that
saving
occur
and
the
management's
response
to
implementation
and
an
additional
feature
this
year
in
that
table
see
this
red
circle
one.
We
included
an
extra
column
to
show
you
how
this
saving
is
reflected
in
divisional
management.
E
Divisionals
are
Patrick
report
in
the
2009
budget
report.
We
actually
give
you
the
page
references
where
they
mentioned
and
acknowledged
the
benefits
of
the
Auditor
General's
recommendations.
So,
at
this
point,
I
would
want
to
thank
the
city
staff
for
implementing
our
recommendations.
Often
it
is
not
easy
and
you
take
them
extra
work.
E
So
this
time,
I
just
want
to
show
you
the
u.s..
You
can
see
the
2018,
so
the
total,
the
pink
and
the
yellow
together
is
130,
33
million
savings
so
actually
up
til.
We
really
close
to
we
finalized
the
report.
We
only
have
about
100
million
savings,
which
is
not
that
but
like
the
last
33
million
is
actually
almost
like
a
day
or
two
days
before
we
close
to
report.
We
realized
that
actually
one
of
our
audit
reports
on
the
water
viewing
with
water
supply
to
your
region.
E
It
was
already
in
the
newspaper,
so
city
has
SCI
a
finalized,
our
contract
with
water
supply
to
your
region
and
as
a
result
of
this
new
contract
city,
we
realized
through
DV
at
least
35
million
addition
revenue
additional
weather
over
the
next
five
years,
and
because
it's
already
cited
deal
and
city
Rufus,
you
get
the
money.
We
check
with
divisional
city
divisional
staff
to
confirm
that
amount,
and
that's
why
we
last
minute.
E
We
add,
in
fact
to
the
annual
report,
are
saving
calculation
I
just
want
to
emphasize
that's
what
we
meant
by
we
don't
include
does
amount
in
our
saving
calculation
until
we
know
for
sure
that's
it
that
it
is
finalized.
We
can
really
quantify
that
man
and
it's
done
so
I
just
want
to
move
on.
So
this
is
how
we
calculate
the
return
on
investment
for
our
office.
E
Is
we
use
five
years
of
our
office
budget,
which
is
amongst
you
about
twenty
six
million
and
we
compare
to
the
saving
that
realized
from
our
audit
recommendations
over
the
five
years?
So
we
make
sure
it
is
Apple
to
Apple
comparison.
So
over
five
years,
city
invests
twenty
six
million
in
our
office
and
over
five
years
we
get
about
three
hundred
and
three
millions
from
the
saving
amount.
E
E
So
at
this
point,
gonna
turn
you
to
in
the
euro,
who
is
the
very
hard-working
staff
behind
us
in
actually
going
for
all
these
detail.
We
and
every
single
number
to
check
that
they
are
like
everyone
that
that
means
accurate,
which
support
so
I'm,
going
to
turn
it
to
Nero,
to
tell
us
a
few
examples
of
the
savings.
Thank
you.
F
So
as
we
illustrated
in
an
earlier
slide,
management's
implementation
of
our
audit
recommendations
resulted
in
one
time
and
five
year
savings
of
approximately
one
hundred
and
thirty
three
million
dollars.
During
the
year
we
were
able
to
quantify
and
recognize
benefits
from
four
audit
reports
that
were
issued
in
2018
and
ten
previously
issued
audit
reports,
as
was
mentioned
earlier
throughout
our
presentation.
Descriptions
of
the
savings
achieved
from
each
of
these
audit
reports
is
included
in
our
annual
report.
F
So
just
to
give
you
a
few
examples
of
where
these
savings
came
from
our
2018,
odd
lissa
administration
of
city-owned
properties
identified
that
leasing
revenues
were
not
being
maximized
and
operating
costs
were
not
being
recovered
and
built
in
accordance
with
lease
agreements.
Management
is
already
starts,
implement
our
auto
recommendations
to
address
the
market
rents
and
expired
leases.
This
results
in
approximately
2.6
million
dollars
over
five
years
and
increased
leasing
revenues
as
well
as
reduced
costs.
F
In
our
2018
audit
of
the
Green
Lane
landfill
contract,
we
identified
that
the
city
could
reduce
costs
by
redirecting
solid
waste
to
the
Green
Lane
landfill
site.
Management's
immediate
action
on
our
audit
recommendations
allowed
them
to
reduce
their
2019
operating
budget
request
by
about
nine
hundred
seventy
thousand
dollars
in
annual
cost
reductions
over
five
years.
This
translates
to
about
four
to
four
point:
eight
million
dollars
in
cost
savings
to
the
city.
F
Just
to
give
you
a
few
examples
from
our
previously
issued
audit
reports.
As
our
scenario
general
mentioned
earlier,
in
January
2019,
the
city
successfully
renegotiated
a
new
water
supply
contract
with
the
region
of
york
and
this
increased
city
revenues
or
is
expected
to
increase
it.
It
revenues
by
about
thirty
three
million
dollars
over
the
next
five
years
as
well.
F
The
TTC
has
also
realized
significant
savings
in
their
most
recent
operating
budgets,
the
budgets
reflected
about
3.7
million
dollars
in
annual
savings
related
to
our
audit,
recommend
Asians,
be
savings,
came
from
increased
use
of
blanket
orders,
better
management,
of
course,
as
well
as
efficiencies
in
the
aftermarket
warranty
program.
As
a
result,
cost
reductions
of
approximately
eighteen
point.
Five
million
dollars
can
be
expected
over
the
next
five
years.
The
city
will
also
realize
costs
re.
The
city
also
realized
cost
recoveries
and
lost
prevention
from
investigations
by
the
forensic
unit.
F
Our
office
also
issued
several
audit
reports
in
2018,
where
financial
benefits
were
either
not
determinable
at
the
time
the
reports
were
issued
or
where
financial
benefits
will
be
realized
when
the
audit
and
recommendations
are
implemented.
These
are
notable
audits
that
are
definitely
worthwhile
mentioning,
for
example,
protecting
the
city's
tree.
Canopy
is
an
important
initiative
for
the
city.
Our
audit
of
the
urban
forestry
branch
noted
that
the
current
bylaw
provisions
don't
encourage
compliance
with
permit
requirements
intended
to
protect
the
city's
trees.
F
Implementing
our
audit
recommendations
will
help
urban
forestry
to
strengthen
controls
over
permit
issuance,
ensure
correct
calculation
of
the
required
permit.
Payments
and
deposits,
ensure
adequate
actions
are
taken
to
address
old
unclaimed
deposits
and
finally
improve
compliance
with
permit
requirements.
F
The
Auditor,
General's
extensive
investigation
into
life
safety
systems
revealed
that
the
city's
important
Civic
and
critical
infrastructure
buildings
were
at
risk.
This
is
because
they
weren't
pasta.
It
was
not
possible
to
confirm
whether
their
life
safety
systems
had
been
properly
inspected
and
were
therefore
functioning
properly.
F
F
Finally,
our
office
also
completed
an
audit
of
the
collection
of
Provincial
Offences
Act
fines.
Our
audit
highlighted
that
various
elements
of
court
services
collections
approach
needed
improvement,
especially
since
about
five
hundred
seventy
seven
million
dollars
in
fines
were
along
outstanding.
As
of
June
2017,
our
audit
identified
seven
hundred
and
ten
thousand
dollars
and
eligible
defaulted
fines
that
were
added
to
debtors.
Property
tax
rolls.
Our
future
annual
reports
will
recognize
any
further
successful
collection
efforts
that
come
from
effectively
implementing
our
audit
recommendations
with
that.
D
For
the
road
ahead,
we're
going
to
discuss
in
our
next
presentation,
the
the
projects
were
going
to
be
implement,
undertaking
we're
gonna,
be
discussing
the
technology
that
we've
been
implementing
this
year
and
then
our
need
to
grow
our
capacity
and
how
we're
doing
that.
But
I'd
like
to
truly
take
this
time
to
thank
management
for
the
implementation
and,
as
they've,
been
really
hearing,
counsel
and
implementing
a
lot
of
the
items
that
relate
to
financial
matters.
And
again,
I'd
like
to
thank
my
team
for
the
work
that
they've
done
throughout
the
year.
D
B
D
Thank
well
thank
you
for
the
question
through
you
chair.
First
of
all,
the
the
idea
to
tie
it
back
to
the
budget
was
actually
your
idea,
counselor
and
I.
Think
that,
because
I
think
it's
a
leading
practice
that
other
offices,
a
lot
of
offices,
are
probably
going
to
follow,
we
we
will
monitor
and
to
make
sure
two
things
one
if
there's
costs
that
are
incurred
in
the
implementation.
The
second
is:
if
there
are
adjustments
to
the
savings
I
they've
been
implemented.
D
B
D
B
E
E
D
D
I'll
go
yeah,
thank
you
and
through
you,
chair,
yeah
management
has
accepted
the
recommendations.
Some
haven't
been
implemented,
but
we
go
back
one
year
later
to
determine
the
level
of
implementation.
There
are
some
some
who
have
implemented
this
year
and
we've
counted
that
and
made
sure
that
we've
verified
that
they've
been
implemented,
but
we
usually
go
back
a
year
later.
What
we're
doing
this
year
is
trying
to
change
to
a
system
where
we
can,
as
management
is
implementing.
D
G
E
E
And
from
that
Rd
we
identified
a
lot
of
saving
opportunities
and
I
think
it's
over,
because
the
data
at
that
time
was
not
available,
so
we
couldn't
pin
it
and
the
range
is
about
8
million
to
16
million
if
they
implemented
all
the
recommendation
per
year.
So
we
have
to
give
a
range
because
we
didn't
have
sufficient
data
at
that
time.
So.
E
Once
they
implemented
the
recommendation,
the
bandages
could
be
ongoing,
yes
right,
and
so
these
are
from
making
sure
they
claim
warranty
from
the
pot
blanket
contract
to
reduce
the
purchasing
price,
making
sure
they
we
come
to
the
core
from
the
pot,
so
that
that
Kisco
has
value
right.
So
at
least
so
so
far,
a
match
has
already
implemented
making
effort
to
implement
our
recommendations.
So
this
year
they
have
already
implemented
about
three
realized
put
it
in
the
budget.
E
They
already
cut
3.7
million
from
the
project
because
of
implementing
our
recommended
changes
and
they're
still
working
on
it.
That
could
be
additional
saving
from
future
years,
but
I
have
to
stress
that
some
of
these
changes
it
takes
them.
They
have
to
make
the
system
changes
a
lot
of
organizational
change
too.
In
order
to
capture
all
the
core
and
also
it
way
take
them
is
a
number
of
years
to
fully
implement
the
recommendations.
Once.
D
So
Jane
is
correct
on
the
range
that
we
saw
and
also
I
think
there's
three
million.
There
might
have
been
a
couple
of
million
last
year
that
they
implemented
and
they
also
engaged
an
external
accounting
firm
to
come
in
to
verify
the
numbers
that
we
were
estimating,
because
when
we
make
an
estimate,
we
don't
count
it
in
our
savings.
D
D
G
D
I'm
not
going
to
disclose
the
tools
from
behind
the
scenes,
because
it's
part
of
my
my
investigation
tools
but
I
do
have
the
power
to
ask
somebody
under
a
summons
and
we
can
hold
public
inquiries
if
we
need
to.
But
my
to
my
biggest
tool
is
the
support
of
council.
If
I'm,
not
getting
cooperation,
I
will
bring
it
to
this
table
to
make
sure
that
we
do
get
cooperation
but
I
I'm,
confident
that
management
will
continue
to
provide
the
information
go
for
it.
D
H
E
H
My
questions
to
page
number,
eight
of
the
presentation.
No,
it's
page
nine
of
the
presentation.
So
from
from
what
I
have
seen
in
the
past,
your
office
and
yourself
general
do
an
amazing
job
of
showing
the
quantifiable
savings
of
what
we
have
achieved.
I
think
your
office
does
phenomenal
work
and
my
question
is:
how
do
we
showcase
the
non-quantifiable
work
better.
D
D
We
may
be
over
balanced
on
the
on
the
financial
side,
and
we
all
take
that
away,
and
it's
really
in
our
hand
to
make
sure
that
that
that's
done
and
I
can
say,
there's
phenomenal
leaders
within
the
public
service
that
come
every
day
to
do
an
amazing
job,
and
we
have
to
point
out
where
there's
opportunities
for
to
do
things
better,
but
not
only
on
the
financial
side
but
on
the
non
financial
side
of
making
sure
services
are
better.
The
canopy
is
protected.
They
do
a
fantastic
job
on
that
side.
H
Then,
just
moving
to
page
the
presentation,
we
see
a
relative
flat
line
for
2014-2015
I,
don't
know
what
we
saw
before
that.
But
what?
What
do
you
believe
through
you,
mr.
chair,
has
demonstrated
the
I
guess,
effectiveness
of
your
office
and
the
trend
it
has
been
growing
in
over
the
last
three
years.
Thank.
D
You
through
chair,
managed
Council,
has
supported
us
with
a
budget
increase
and
a
staff
increase,
and
so
when
you,
when
you
put
more
staff
on
a
job,
you're
going
to
get
more
return,
the
return
may
be
financial
or
non-financial.
I.
Think
that's
the
first
thing.
The
second
thing
is
that
we
can't,
by
doing
more,
there's
a
there's,
a
there's
a
more
of
a
result,
but
we
can't
really
we
don't
actually
select
our
projects
based
on
the
dollar
return.
D
We
select
based
on
the
risks
to
the
city
and
the
opportunity
for
improvement,
and
that's
what
we
select
on
the
natural
byproduct
is
what
you
see
so
investing
more
is
one
management
implementing
faster
because
they
know
it's
a
priority
and
even
the
current
CFO
who's,
not
here
today
has
made
it
a
priority
to
implement
recommendations
faster,
that's
important,
Budget,
Committee,
focusing
on
making
sure
the
recommendations
are
implemented
faster,
there's
a
bit
of
a
light
on
it
and
I.
Think
that's
why
so
as
a
combination
of
things,
mm-hmm.
H
And
then
my
final
question
is
in
the
presentation:
who's
mentioned
that
we
are
very
conservative
when
the
numbers
we
give
and
any
numbers
that
you
do
put
in
front
of
committee
or
council
as
savings,
we
have
made
our
our
proven
savings.
Then
I
do
have
a
question
about
forecast.
I
assume
not
all
of
the
work
your
office
has
done
in
the
last
couple
years
has
come
to
fruition.
H
D
Thank
you
and
through
you
chair,
we
do
keep
track
of
what
we
call
potential
savings
potential
for
implementation.
But
it's
it's
it's
hard
to
guess.
We
have
a
number,
but
it's
hard
to
say
what
that's
going
to
be
being
today.
I
think
we
have
a.
We
have
an
estimate
right
now.
Don't
we
assistant
Auditor
General.
We
have
an
estimate,
20
million
30
million,
a.
E
E
We're
waiting
for
management
to
implement
our
recommendation,
we
know
and
they
implement
it.
There
will
be
savings
if
I
can
just
give
an
examples,
as
I
can't
remember
if
you
want,
but
the
one
that,
like
the
urban
forestry
one,
we
identify
that
there's
a
lots
of
outstanding
deposit
sitting
in
city
accounts
that
if
they
they
post
it-
and
they
cannot
refund
that
among
rightfully
they
try
everything
they
cannot
refund
and
that
money
deposit
can
go
back
to
the
city
general
account,
and
we
asked
to
me
around
there's
about
8.5
million
I
was
standing.
E
I
can't
been
sitting
there
for
quite
a
while,
so
we're
just
waiting
for
management
to
to
post
it
right.
So
they
may
take
them
time
to
pose
as
it
because
they
have
to
go
through
the
different
steps
right,
but
once
they
finish
that
and
then
we,
anticipating
city,
will
have
additional
money
into
the
general
accounts.
Thank.
I
D
Thank
You
councillor
vice-chair
and
through
you
chair,
it's
not
a
one-to-one
relationship
and
we
don't
go
after
the
money.
So
it's
it's.
If
the
outcome
is
the
implementation
of
the
recommendations
in
a
in
a
timely
manner,
it
could
be,
for
example,
protecting
security
of
an
IT
system.
It
wouldn't
affect
the
the
current
numbers,
but
it
might
affect
a
risk
and
reducing
a
risk.
So
it's
not
a
one-to-one
relationship.
The
other
thing
is,
you
know.
D
I
would
say
you
should
have
a
positive
return
over
and
above
I
should
be
able
to
over
and
above
account
for
my
office
costs,
but
over
and
above
that,
it's
it
is
there's
no
real
prediction
factor.
It's
just
the
number
of
reports
we
do.
There
are
byproducts,
so
it's
not
a
one-to-one
success
for
me
is
implementation
of
recommendations
and
the
outcome
is
that
there
are
savings.
I
Just
kind
of
redo
my
question
a
bit:
what
would
I'm
I'm,
assuming
that
a
large
part
of
the
problem
here?
The
reason
that
you're
able
to
go
in
and
find
such
savings
is
because
of
deficiencies
in
the
operations,
lack
of
accountability,
lack
of
transparency,
lack
of
efficiency,
and,
to
what
extent
are
we
able
to
measure
changes
in
the
culture
so
that
we
start
seeing
those
things
happening
with
just
that?
I
D
Guess
from
a
per
thank
you
with
you
Jerry,
it's
a
great
question
and
I
personal
level.
I
guess
I,
look
at
different
audits
in
the
same
area
and
see
the
nature
of
the
recommendations.
Are
they
fundamental
or
are
they
more
refined?
It's
you
know,
but
I
can
say
that
the
city
has
moved.
For
example,
in
the
transportation
area,
they've
just
received
an
award
from
the
Ontario
good
roads
association
in
relation
to
how
they
are
evaluating
contracts.
There
are
other
great
success
stories
like
I.
Consider
solid
waste,
a
success
story.
D
They
didn't
have
a
lot
of
recommendations
and
they
implemented
very
quickly
what
they
had
so
and
revenue
services
implemented
very
quickly,
but
I
think
the
city
is
getting
better
in
the
areas
and
I
think
that's
that's
successful.
I
think
it's
just
for
me.
If
I
keep
going
back
to
the
same
area
and
finding
fundamental
issues,
then
I
know
that's
not
being
successful.
That
might
be
an
area
for
this,
for
the
for
the
for
the
city
manager
also
to
comment
on.
I
Yeah
and
also
I'll,
just
kind
of
repeat
the
question
its
if
you
know
I'll
just
give
it
a
dick
dough
because
I'm
not
sure
I'm,
making
myself
clear
yeah
several
years
ago,
we
found
that
the
public
health
inspectors
weren't
properly
inspecting
restaurants,
and
so
we
beefed
up
that
inspection
and
we
found
all
kinds
of
problems.
There
was
a
big
big
spike
in
identified
problems,
but
where
we
measured
success
was
that
the
number
of
instances
where
we
were
finding
mistakes
dropped
like
more
than
in
half?
I
You
know
we
were
hugely
successful
and
we
measured
the
success
by
when
we
went
out
to
inspect.
We
would
find
fewer
problems,
so
I'm
just
kind
of
applying
that
thinking
to
here.
So
we
we're
you
know
we're
seeing
a
big
spike
in
savings
which
is
great
but
who's
doing
something
about
changing
the
culture
of
the
organization,
so
that
we
have
more
accountability.
More
transparency,
all
of
the
things
that
the
absence
of
creates
the
conditions
where,
when
the
Auditor
General
goes
in
problems,
so.
J
If
I
can,
through
the
chair,
I
mean
I,
think
all
of
us
on
this
committee
and
those
and
staff,
ideally
if
we
were
able
to
do
our
jobs
in
the
way
in
which
I
think
all
of
us
would
would
want
us
to
I
mean
we
would
put
I
mean
that's
kind
of
like
what
we
would
like
to
do.
However,
we
do
know
over
time
things
are
going
to
be
discovered
that
are
problematic.
That
need
to
be
addressed.
J
So
I
mean
you
see
it
actually
across
Canada
right
now,
there's
cities
like
Calgary
London
and
to
some
extent,
certainly
Toronto,
that
are
adopting
more
of
a
service
based
performance,
driven
type
culture
and,
and
so
what
at
the
end
of
the
day
is,
is
that
you
know
where
we
see
through
our
own
metrics
and
oversight
of
our
own
management
team?
You
know
we
see
problems.
I
mean
issues
we
should
not
have
to
wait
for
an
auditor
to
find
it.
J
I
mean
it
should
be
something
that
is
just
a
normal
part
of
our
practice,
but
that's
that's
something
that
I
know
working
with
our
senior
leadership,
team
or
DCMS
and
others.
We
need
to
more
formally
institute.
In
fact,
I
heard
a
lot
of
these
types
of
comments
through
the
budget
process,
where
a
lot
of
your
colleagues
were
commenting
about,
you
know
performance
and
how
do
we
know
we're
measuring
the
right
things
and
reacting
in
the
right
way,
so
I
mean
you're
on
the
right
track.
J
C
Okay,
I
think
I'm,
the
last
one
I
get
to
ask
a
question
now:
I
actually
asked
to
the
first
will
be
for
the
auditor
and
the
second
will
be
for
city
manager,
so
I
Table
one
in
the
report
on
page
19.
This
is
the
the
big
summary
of
the
the
savings
realized
in
the
far
right
calls
is
the
one
where
it
fits
into
the
city.
Division
and
I
applaud
this
work,
because
this
is
great.
We
can
see
how
this
translates
to
the
operations.
Can
you
tell
me
you
know
out
of
the
money?
C
Is
it
substantially
matching
the
total
at
the
bottom,
where
it
squares
up
in
the
city
budget,
so
in
in
1819
or
let's
take
2020?
What
we
see
a
reduced
amount
of
twenty
three
million
dollars
189
the
budget
or
is
it
or
is
it
less?
Is
it
sort
of
notional
cuz?
You
match
it
over
to
the
the
budget
pages,
but
you
know
take
the
first
item:
internal
court
services.
If
I
add
it
up
the
items
on
page
three,
twelve,
twenty
and
twenty
one
of
the
budget
would
it
add
up
to
seven
hundred
and
ten
thousand
dollars.
E
Item
I,
have
to
care
if
I,
that,
because
the
budget
is
so
large
from
the
divisional
and
in
our
saving
could
be
already
embedded
into
certain
among
it's
not
a
separate
line
item
but
management,
the
knowledge
that
they
realize
that
much
benefit
and
savings
when
they
are
developing
their
a
new
budget,
and
so
where
you
can,
we
try
to
match
it
perfectly,
but
some
of
them,
you
don't
see
a
separate
line
item
for
that
particular
one,
but
you
will
definitely
see
of
the
Auditor
General's
recommendation
and
how
we
benefit
the
divisions.
So.
D
Just
want
to
make
sure
it.
We
clarify
I,
think
for
the
first
year
like
for
the
one
time
and
then
for
the
first
year
that
the
budget
is
there,
they
would
be
visible,
and
if
there
was
a
non
program
area,
it
might
be
difficult
to
show
but
they've
referenced
it
within
the
budget
on
the
page.
But
for
the
successive
years
we
would
have
to
be
going
back
to
added
every
single
year
from
all
the
prior
years.
So
we
haven't
done
that
this
is
our
first
year
and
I.
D
We
haven't
done
that,
but
for
the
one-time
savings
and
then
for
the
first
year
we
have
included
that
within
the
budget
and
they've
referenced
it,
but
is
a
dollar-for-dollar
referenced
I
think
it's
some
are
a
dollar
for
dollar
and
then
there's
some
that
are
they
don't
belong
to
aid
a
program
budget.
They
belong
to,
for
example,
overall
revenue
to
the
city.
The
revenue
may
increase,
but
it
might
not
be
shown
exactly
but
they've
referenced
it
within
the
budget.
So
every
page
we've
as
best
we
can,
but
we
can
maybe
continue
to
refine
that
so.
C
C
How
is
this
baked
into
the
budget
like
I?
Don't
in
the
budget
summary
that
I
had
seen
I,
don't
recall,
you
know
a
particular
line
that
said
audit
savings
of
that
value.
So
how?
How
is
this
reflected
in
the
budgets
and
squared
up
with
councils?
Understanding
of
what
the
proposal
is
going
forward
to
me?
You
know
thirty.
Five
million
dollars
or
twenty
three
million
dollars
is
material
in
the
overall
amount
that
we
talk
about
when
we
make
our
budget
decisions
and
is
it?
Is
it
this
that
it's
sort
of
tucked
into
little
pockets
everywhere?
A
Perspective,
we
would
incorporate
those
line
items
in
the
where
there
is
a
increase
in
revenue,
but
as
definitely
I'd
mention
those
would
be
one
time
and
then,
in
future
years
those
increases
would
carry
in
the
budget,
so
they
wouldn't
actually
be
a
subsequent
increase.
It
would
just
be
baked
into
the
budget
if
there's
any
cost
avoidance
items.
Those
don't
want
to
necessarily
show
in
the
budget.
A
A
C
B
Yes,
I
have
a
motion
so
that
city
count
that
the
Audit
Committee
recommend
that
City
Council
acknowledge
the
importance
of
timely
and
forthcoming
information
from
city
divisions,
agencies
and
corporations,
including
the
Toronto
Transit
Commission,
to
support
the
work
of
the
Auditor
General
and
encourage
the
Auditor
General
to
report
to
the
Audit
Committee.
Any
instances
of
delay
I'm
moving
that
because
of
what
you
know,
I
heard,
because
I
think
when
I
was
on
here
previously
council
matter
with
you
the
same
thing
with
TTC.
B
There
were
information
and
we
were
told
that
there
was
information
out
forthcoming,
so
I'm
moving
that
motion.
Just
on
the
point,
the
councillor
holiday,
that
you
a
question
about
the
budget.
That's
it
that's
exactly
what
I've
been
bringing
forward
at
every
budget
meeting
to
see
to
to
an
itemized
line
item
that
show
the
actual
savings
and
the
divisions
and
it
might
help
and
I,
don't
if
the
other
children
could
do
that
in
the
future.
B
Maybe
when
the
divisions
bring
forth
their
their
their
budget,
a
separate
eye
line
item
two
million
dollar
savings
and
deducting
that
from
their
old
world.
But
so
we
know
that
it's
an
actual
budget,
because
it's
true,
we
want
to
see
these
savings.
We're
told
they're
there,
but
unless
you
see
them
actually
in
their
budget
and
reducing
their
their
their
total
that
you
know
that
it's
an
actual
budget.
B
B
There
must
be
somebody
that
said:
that's
balancing
these
accounts
I
just
find
that
shocking,
actually
that
there
could
be
eight
million
dollars
sitting
in
an
account
for
years
and
not
being
used
when
we're
going
through
the
budget
process
and
we're
looking
to
find
every
dollar.
You
know
to
balance
the
budget,
and
this
is
happening
so
you
know
thank
you
for
that,
but
you
know
that's
an
issue
that
I
really
have
concerns
with.
Thank
you.
I
But
my
concern
is
the
the
culture
of
the
organization
and
the
lack
of
accountability,
as
demonstrated
by
what
we
find
and
the
findings
that
come
to
this
committee
and-
and
you
know
what
we
continually
see
examples
of
as
people
not
doing
their
jobs.
We
also
you
know
what
doesn't
get
reported
here
is
all
the
people
who
do
fantastic
jobs
and
so
I
want
to
certainly
acknowledge
that
we
have
a
good
share
of
that,
but
I'm
not
sure
that
our
structure
or
our
internal
culture
supports
accountability.
I
I
You
know
who
made
the
mistake
who
was
responsible
for
supervising
that
person.
You
know
there's
just
kind
of
so
much
slipping
through
the
cracks
and
there
doesn't
seem
to
be
kind
of
consequences
for
thee
for
those
sorts
of
things,
and
so
I'm
just
concerned
that
that,
at
the
same
time
that
the
Auditor
General
is
doing
a
great
job
in
quantifying
the
mistakes
that
we're
making
and
in
correcting
them
and
saving
that
the
dart
there's
also
another
side
of
the
city
government.
G
Mr.
mr.
chair,
what
I,
what
I
said
earlier
right,
I
just
want
to
reiterate
that
I
think
every
member
of
Council,
to
my
knowledge,
appreciates
the
value
of
the
office
of
the
Auditor
General,
both
the
Auditor
General
herself,
who
does
provide
a
really
strong
leadership,
along
with
her
staff,
who
do
incredible.
G
Job
and
I've
read
reports
where
I
know
that
you
know
some
of
you
have
been
you
know,
sitting
in
in
in
in
rooms
going
through
boxes
and
box
at
lawyers
boxes
galore,
trying
to
put
things
together
almost
like
forensic
investigators,
and
it
really
is
remarkable
other
work
that
all
of
you
do
in
in
in
providing
both
cost
savings,
but,
but
sometimes,
even
more
importantly,
the
accountability
and
recommendations
to
improve
our
system.
Trying
to
make
city
hall
work
better
and
it's
just
invaluable.
There
actually
is
no
dollar
number
that
you
can
put
on
that.
G
That
being
said,
I
I
do
share
councillor.
Phil
Ian's
concerns
around
a
a
culture
that
we
have
that
doesn't
always
support
arriving
at
accountability,
that
there
is
a
culture
that
can
be
careerist
can
be
that
that
rewards,
you
know
putting
know
putting
in
putting
out
fires
rather
than
a
valid
18,
when
a
fire
actually
was
there
that
if
there's
no
problems
here,
then
I
advance,
but
if
I
actually
acknowledge
that
things
broke,
that
I
don't
and
that's
not
unique
to
Toronto
City
Hall,
and
you
can
find
that
in
many
corporations.
G
Many
other
governments,
but
it
exists
and
I
think
we
all
acknowledge
that.
If
we're
to
be
honest-
and
you
know
that's-
why
it's
important-
that
we
shine
that
bright,
light
and
hope
of
those
to
account
that
we
can.
But
the
TTC
is
one
example
that
I've
had
experiences
with
where
I
there
is.
There
are
so
many
good
people,
so
many
honest
well-meaning
people
who
work
for
the
TTC
and
so
in
no
way
do
I
mean
generally
admonish
the
TTC,
but
I
have
had
many
experiences
where
I,
just
don't
the
information.
G
G
I,
don't
know
if
that's
true,
but
these
are
the
questions
that
should
be
discussed
at
the
TTC
board,
so
I
just
wanted
to
sort
of
reiterate
again.
You
know
councilor
Fillion
has
had
his
own
experience
is
with
other
agencies
where
he's
provided,
I
think
courageous
leadership
where
nobody
else
was
ringing.
The
alarm
bells
and
councillor
Fillion
did
trono
parking
authority.
Is
one
but
I
see
this
ologist
to
say
that
I
I
really
respect
the
value
that
your
office
provides.
G
G
This
is
the
most
fascinating
committee
that,
when
it
could
be
on
this
is
actually
the
reason
that
this
is
the
one
committee
that
I
actually
now
asked
to
be
on
and
the
one
committee
that
actually
get
that
I
asked
to
be
on,
because
this
is
where
we.
This
is
where
we
discover
both
how
things
work
well
and
also
how
things
don't
work.
G
H
You
very
much
mr.
chair
and
I.
Don't
always
agree
with
everything
that
counselor
Matt
law
says,
but
definitely
I
think
one
thing
I
do
is
it
is
a
great
committee
to
be
on
and
the
work
her
team
is
remarkable
and
when
I
think
about
that,
I
would
say
that
there's
a
lot
of
think
less
jobs
within
the
city,
bureaucracy
generally,
I,
don't
think
you
have
the
most
thankless
job,
because
every
time
I've
spoken
at
this
committee,
it
usually
starts
with.
Thank
you
for
the
work
that
you
do
and
the
work
you
team
does.
H
One
of
my
you
know
takeaways
from
this
and
I'll,
be
very
brief,
because
the
members
on
the
committee
have
summarized
my
comments
very
well
and
what
I
want
to
say,
but
one
thing
I
want
to
focus
on
is
your
slide.
That
we
talked
in
questions
is
the
types
of
benefits
where
we,
which
we
should
really
focus
on
the
quantifiable
benefits
that
come
through
this
committee
and
the
cost
savings
we
do.
H
But
what
I
also
look
at
the
city
as
a
whole
and
what
our
residents
expect
of
the
individuals
seen
around
this
table
as
well
as
our
bureaucracy
is
really
falls
under
all
so
the
non-quantifiable,
and
that
is
more
effective
operations.
The
residents
of
Toronto
see
that
firsthand
we
as
councillors
as
decision-makers
as
division,
heads
and
city
leaders.
We
see
the
quantifiable
and
that
helps
us
do
our
jobs,
but
the
residents
of
Toronto
see
the
non-quantifiable.
They
see
the
more
effective
operations
they
see
better
customer
service.
H
C
Thank
You
councillor
for
it
and
I'll
make
a
couple
of
brief
comments
as
well.
Listening
to
the
discussion
by
my
colleagues
here
now,
I
start
to
think
about
it
being
more
forward-thinking.
They
know.
We've
got
an
item
later
in
the
agenda
that
talks
about
the
auditor's
work
plan
and
that's
where
it
resonated
with
me.
I've
been
a
reserve
judgment
on
some
of
the
comments
that
were
made
about
the
culture
of
the
organisation,
because
maybe
I'm
not
in
the
spot,
to
judge
that.
C
We
could
do
that
politically,
but
there's
only
so
many
times
you
can
do
that
before
things
like
council
and
community
councils
get
out
of
hand
with
one-off
motions
to
do
all
sorts
of
strange
things,
but
perhaps
that's
the
value
in
having
an
Auditor
General
from
an
independent
standpoint
from
an
agent.
You
know
a
critique
of
management
standpoint
is
the
Auditor,
through
cooperation
with
committee
such
as
this
can
challenge
the
process
and
help
to
improve
things
and
I.
C
Look
forward
to
one
of
the
comments
in
the
presentation
was,
you
know,
there's
a
few
of
the
things
that
were
captured
in
the
2018
work,
but
there's
still
stuff
underway,
and
so
that
reminds
me
that
I
think
it
will
be
an
exciting
term
forward
on
the
committee,
as
it
always
is,
with
things
that
will
come
out
over
time.
That
is
being
worked
on
at
all
for
the
betterment
of
the
city.
The
other
thing
I
wanted
to
make
a
special
note
of
was
page
19
of
the
report.
C
I
hadn't
seen
that
I
recall
this
table
at
any
of
the
past
reports,
and
the
table
really
speaks
to
how
you
see
the
work
of
the
Auditor
General
translate
into
the
budget
and
I
think
that's
exciting,
because
it
makes
the
savings
real
now
I'll
grant
that
they're
probably
buried
a
little
bit
deeper
into
budget
notes
and
things.
But
this
is
a
start
of
a
process
and
I
think
councillor,
Annunziata
and
others
would
agree
that
needs
to
continue
to
mature
I.
C
Think
that
councils
decision-making
on
finalizing
a
budget
should
have
consideration
to
savings
and
changes
to
processes
that
were
developed
through
the
audit
process
and
our
reporting
structure
and
just
the
way
that
we
do
things.
You
know
those
numbers
are
often
buried
or
had
been
buried
in
the
past.
C
But
you
know
23
million
dollars
a
year
is
a
lot
of
money
and
it
makes
a
big
difference
on
the
budget
and
when
we
make
those
choices
when
we
have
to
push
those
buttons
at
Council,
I
think
that
that
should
be
on
our
radar,
that
there
were
savings
baked
into
these
numbers.
That
money
is
being
allocated
for
other
things
for
more
important
things.
C
That's
a
good
news
story
to
the
public,
but
it
is
a
dimension
that
is
important
and
I
would
encourage
the
auditor
and
the
city
management
to
continue
to
refine
and
mature
that
process
to
get
those
numbers
out
in
front
of
Council.
And
frankly,
it's
not
council,
it's
the
public
that
those
numbers
are
going
out
to
to
help
inform
how
this
budget
is
put
together
with
that
I
do
believe.
We
have
a
stop
my
time.
I
do
believe
we
have
a
motion
from
Council
Annunziata,
all
of
those
in
favor
any
opposed,
and
that
is
carried
I'll.
C
D
Thank
you
and
I'd
like
to
welcome
Elaine
now
who's,
the
new
director
of
the
fraud,
waste
hotline
and
forensic
unit
and
I'd
also
like
to
welcome
Sean
Macintosh.
He
is
a
senior
investigator.
Both
are
new
to
their
roles
and
they're,
going
to
be
carrying
the
bulk
of
his
presentation
because
in
behind
it
they
and
their
team
do
most
of
the
work.
D
We
were
going
to
start
with
the
key
statistics
and
then
we're
gonna
talk
about
the
numbers,
but
then
beyond
the
numbers
of
other
other
non
quantifiable
benefits,
and
then
we're
going
to
look
at
the
accomplishments
and
challenges
in
the
forensic
unit.
So
with
that
I'm
going
to
turn
over
to
the
director.
Thank.
K
You,
auditor,
general
and
good
morning,
members
of
audit
committee,
so
on
the
first
slide,
the
infographic
summarizes
the
key
statistics
for
the
year.
2018
was
another
busy
year
for
our
office.
We
processed
643
complaints
representing
approximately
1000
allegations.
This
has
remained
relatively
consistent
over
the
number
of
complaints
received
in
2017,
complaint
activity
may
go
up
or
down
because
of
the
dynamic
nature
of
the
hotline
and
as
a
result
of
various
factors,
including
outreach
activities
and
the
nature
of
issues
reported
by
the
media
in
terms
of
what
we
do
with
the
complaints
or
the
disposition.
K
There
are
some
complaints
that
are
closed
right
away
after
we
conduct
preliminary
inquiries
and
then
there
are
some
complaints
that
are
referred
to
management
to
do
the
first
line
investigation
with
oversight
from
our
this.
We
remain
independent
in
these
investigations
and
ensure
complaints
are
appropriately
addressed
by
management,
and
there
are
other
complaints
that
require
our
expertise.
K
So
determining
dispositions
is
like
the
process
of
peeling
back
the
layers
of
an
onion,
which
you
may
have
heard
the
auditor-general
reference
before
some
complaints
may
only
need
a
first
line
review,
which
peels
back
the
first
layer
and
then
there
are
other
complaints
that
need
a
deeper
dive
to
keep
peeling
back
the
layers
to
get
to
the
bottom
of
things.
A
good
example
of
this
is
the
raising
the
alarm
investigation.
In
that
case,
management
conducted
their
first
line
review
and
they
concluded
that
there
was
no
support
for
the
allegations.
K
K
All
643
complaints
received
in
2018
were
reviewed
by
our
office.
We
conducted
preliminary
investigative
work
on
89%
of
these
complaints.
Conducting
preliminary
investigative
work
helps
us
to
determine
whether
allegations
have
merit
for
further
investigation
in
terms
of
outcomes.
15%
of
complaints
that
were
investigated
or
referred
to
divisions
were
substantiated
as
at
December
31st
2018.
K
K
K
One
of
the
impacts
beyond
the
numbers
is
discipline.
Discipline,
acts
as
a
deterrent
to
wrongdoing
and
in
2018,
six
employees
had
their
employment
terminated.
Four
employees
received
other
disciplines
such
as
suspensions,
and
there
were
25
cases
of
other
appropriate
action
taken
by
management,
including
reinforcing
workplace
expectations
through
training.
This
shows
that
when
hotline
complaints
are
received,
the
city
takes
action.
K
Another
impact
is
information.
Gathering
collecting
data
on
complaints
is
important
for
several
reasons.
First,
it
can
help
to
identify
trends
and
data
that
may
point
to
systemic
issues
in
2018,
key
trends
of
substantive
complaints,
included
subsidy
fraud,
conflict
of
interest,
second
jobs
and
misuse
of
city
resources.
K
K
Finally,
gathering
information
also
helps
us
to
identify
areas
that
may
require
proactive
monitoring.
Other
benefits
of
the
hotline
includes
strengthening
internal
controls
and
improving
operational
efficiencies
in
terms
of
accomplishments.
The
auditor-general
continue
to
focus
on
conducting
major
investigations
and
during
the
year
our
office
issued
report
on
a
fraud
investigation
of
a
vendor
providing
life
safety
inspection
services.
The
report
contains
17
recommendations
for
management
action
and
has
resulted
in
wide-ranging
Public
Safety
impacts
on
this
on
the
city
and
on
the
industry.
Another
accomplishment
in
2018
included
the
procurement
of
a
new
complaint
management.
K
One
of
the
challenges
this
past
year
was
our
offices.
Ability
to
address
investigation
demands
in
a
timely
manner
under
the
Toronto
Public
Service
bylaw.
The
office
must
conduct
reprisal
investigations.
It
is
a
challenge
to
conduct
these
in
a
timely
manner
because
of
the
offices
limited
capacity,
which
is
also
tasked
with
forensic
investigations.
In
addition,
it
is
not
possible
to
predict
the
number
and
complexity
of
fraud
allegations
and
reprisal
complaints
received
by
the
hotline
for
the
city,
size
and
complexity.
The
hotline
team
is
small.
The
Auditor
General
will
speak
more
about
this
challenge
after
the
presentation.
K
In
closing,
we
would
like
to
take
this
opportunity
to
thank
management
and
staff.
The
symbiotic
relationship
between
our
office
and
management
is
an
important
part
of
the
impact
and
success
of
the
fraud
and
waste
hotline
management,
puts
in
a
great
effort
and
takes
action
to
ensure
that
the
right
things
are
done
only
by
employees,
reporting
wrongdoing
and
with
management
support.
Does
the
hotline
succeed?
This
concludes
the
presentation.
Thank
you
for
your
time
and
if
there
are
any
questions,
we
would
be
happy
to
answer
them.
H
D
Thank
you,
and
through
you
chair,
it
is
what
we
have
focused
on
this
year
was
modernizing,
so
we
have
a
24/7
hotline,
that's
just
been
staffed
by
people,
and
that
is
just
happened
at
the
end
of
the
prior
year.
We
have
are
now
user
testing
a
new
way
of
bringing
complaints
and
workflow,
so
we've
modernized.
Our
next
step
is
to
go
out
with
our
communication
plan.
We
with
being
able
to
manage
volumes.
We
just
wanted
to
make
sure
that
we
had
the
infrastructure
in
place
to
do
that.
D
D
Thank
you
through
your
chair.
I
have
found
that
for
the
most
part
for
employees
who
are
governed
by
the
disclosure
wrongdoing
framework
in
the
Toronto
service
by
law
that
they
do
feel
comfortable.
My
challenge
in
the
retaliation
allegations
to
be
addressing
those
because
it's
kind
of
a
new
duties
we're
trying
to
fold
that
in
it's
that's
the
challenging
part.
So
I
think
that
this
employees
feel
comfortable.
What
I
am
getting
is
some
comments
from
contractors
who
work
for
the
city
or
I
know
that
counselor
you
were
vice-chair.
D
You
were
you
know,
and
part
of
raising
a
complaint
with
respect
to
parking
authority
and
with
council
I.
Don't
know
how
members
feel
there
might
be
a
opportunity
to
broaden
that
bylaw
to
capture
other
people,
including
contractors
who
have
a
complaint
or
concerned
about
raising
it,
because
somebody
has
concerned
doesn't
mean
that
there's
something
wrong
happening.
It
just
means
that
they
have
a
concern.
D
I
D
Do
get
those
I
know,
Elena
I'll,
give
you
a
minute
to
look,
maybe
at
the
numbers,
while
I
respond,
we're
very
careful.
We
want
to
make
sure
that,
when
somebody's
making
an
allegation
that
it
is
a
bona
fides
allegation
that
they're
not
trying
to
get
back
at
a
city
staff
member,
so
we're
really
trying
to
refine
to
make
sure
that
if
there's
continued
allegations
or
they're
unfounded
that
we
find
a
way
to
stop
that
in
the
process
and
we're
working
with
legal
services
on
that.
D
But
we
do
have
that
happen,
but
it's
not
as
common
where
people
are
targeting
people,
but
what
we
were
mindful
of
that,
because
it
has
to
be
a
true
balance.
But
for
the
most
part
not
every
allegation
is
is
substantiated,
I
would
say
what
does
it
15%
that
we
have
are
substantiated,
but
those
15%
are
important.
The
biggest
benefit
of
the
hotline
is
for
somebody
to
find
a
place
to
put
their
their
concern
and
then
they
can
move
on
with
their
day.
They
know
we're
going
to
look
at
every
single
item.
D
C
Thank
you.
Are
there
any
other
questions?
I
had
I
had
a
couple
as
a
counselor
and
to
somebody
that's
been
involved
with
the
audit
committee
for
some
time.
I've
had
my
fair
share
of
people
come
to
me
with
ideas
or
concerns,
and
sometimes
they
get
referred
over
to
the
fraud
and
waste
hotline
for
them
to
bring
their
issue
forward.
One
of
the
common
complaints
that
I
hear,
though,
is
just
somebody
that's
gone
through
a
journey
of
look
I
called
this
person.
They
complain
to
that
person.
They
wrote
to
that
person.
C
Nobody
seemed
to
respond
to
me
and
you
know,
Here
I
am
and
my
idea
to
them
is
well.
You
know
you
should
really
take
this
to
the
auditor.
One
of
the
things
I
also
learned
in
the
travels
was
that
there
isn't
always
a
mechanism
to
close
the
loop,
so
that
person
might
have
complained
to
the
right
person
earlier
in
the
chain
and
something
might
be
underway
to
get
it
resolved.
C
D
We
were
a,
we
wouldn't
have
individual
reports.
I
wouldn't
be
getting
the
tough
questions,
but
you're
really
these
tough
questions.
So
when
we
we
deliberately
set
the
system
up
the
way
we've
set
it
up
and
because
when
an
allegation
is
made
and
if
it's
an
allegation
is
made
against
anybody,
for
example
around
this
table,
because
an
allegation
is
made
the
fact
that
we're
investigating-
that
is
news,
and
it's
almost
like
it.
First
of
all,
it
could
affect
the
investigation.
The
second
thing
is
that
it
can.
D
It
can
unfairly
judge
a
person
where
there
is
no
foundation.
You
know
maybe
rightfully
thought
to
be
an
allegation,
but
there's
really
no
basis
for
that.
So
we
keep
it
confidential.
First
of
all
to
protect
the
investigation,
we
respond
to
every
complaint
to
say
thank
you.
We
receive
it.
We
look
at
every
single
one.
However,
we
don't
report
back
to
an
individual
citizen
or
to
an
individual
counselor
or
to
mayor
the
result
of
a
specific
investigation.
D
If
there
are
findings,
they
are
brought
to
this
committee
first
and
then
report
it
out
publicly
that
we
feel
that
through
this
report,
so
that's
how
we
close
the
loop
in
making
sure
that,
if
there's
something
that's
important
to
be
brought
to
this
table,
that
we
do
bring
it
to
the
table,
otherwise
I
think
it's
going
to
be
unfair
to
the
people
who
an
allegation
may
be
lodged
against
and
it
will
negatively
impact
an
ongoing
investigation.
An
investigation
last
point
chair
if
you'd
allow
me
an
investigation
is
like
peeling,
an
onion.
It
may
look.
D
C
J
C
C
Recommend
that
City
Council
received
this
report
for
the
information
councillor
Matt
Lowe
all
of
those
in
favor,
and
he
opposed
that
is
carried
all
right.
A
you,
1.6
Auditor,
General's,
Office
2019
operating
budget.
There's
a
combined
presentation
for
the
following
items,
which
is
au
1.7
here,
those
together,
Auditor
General's,
Office,
2019,.
D
Thank
You
chair-
and
this
will
be
brief,
I'm
going
to
first
of
all,
let
you
know
that
we
are
delivering
value.
Thank
you
for
your
comments.
This
morning
we
are
lien
we're
not
asking
for
more
money.
This
year
we
are
asking
to
help
us
to
stabilize
the
staff
staffing
level
that
we
have
we're
asked
for
four
of
our
temporary
positions
at
the
most
junior
professional
level
to
be
stabilized.
D
There,
they've
been
temporary
with
us
for
about
a
year
and
it's
important
that
as
I
look
forward
and
I
will
be
moving
on
within
about
two
and
a
half
years.
Others
will
be
retiring
that
we're
growing
the
base
of
our
staff.
So
ina
Chan
is
my
assistant,
Auditor
General
she's,
going
to
lead
off
the
presentation
talking
about
our
value,
our
challenges
and
our
prayer
reactions
and
then
I'll
talk
about
what
I'm
asking
for
in
this
budget
and
then
we'll
have
a
page
or
two
just
on
our
work
plan
for
this
year.
A
So
our
annual
report
presentation
highlighted
that
a
natural
outcome
of
the
work
we
do
is
to
identify
efficiencies
and
savings,
and
the
chart
on
the
Left
highlights
the
increase
in
savings
in
the
past
years.
A
major
factor
influencing
the
benefits
the
city
is
realizing
is
that
management
is
taking
our
recommendations
seriously
and
taking
action
to
implement
them.
The
majority
of
savings
realized
in
2018
actually
come
from
audits
that
were
issued
from
2016
onwards.
A
D
So
these
are
a
couple
of
the
challenges
we're
facing
when
I
came
to
the
office
a
few
years
ago
there
was
a
number
of
retirements,
and
so
right
now
with
in
my
office,
70
percent
of
the
staff
are
new
to
their
position.
It's
not
necessarily
new
to
the
office
but
new
to
their
positions,
because
we're
growing
the
staff
as
I'm
as
I'm
moving
transitioning
through
my
through
my
mandate.
D
The
next
thing
is
the
other
area
that
we
have
challenges
is
in
the
fraud
and
reprisal
investigations,
as
I
previously
mentioned
the
it's.
This
is
all
unpredictable
work
for
the
first
time,
I
think
in
a
very
long
time.
The
last
major
report
before
I
had
done.
Some
of
these
reports
was
in
2012
a
major
investigation.
Since
then
we
have
done
a
number
within
the
mandate.
When
we
have
a
plan
for
performance
audit,
you
can't
be
pulling
from
one
side
and
stopping
work
to
move
to
another
side.
D
But
there
is
a
high
level
of
work
there
and
I'm
pitching
in
and
we're
all
working
together,
but
that's
an
area
I'm
going
to
watch
over
the
next
year
once
we
stabilize
our
office,
our
functionality
of
our
forensic
database,
we're
going
to
be
looking
to
see
how
we
can
stabilize
the
processing
of
major
investigations
within
the
unit,
so
they're
the
two
areas
retaining
and
developing
staff
and
having
sufficient
resources
before
that
unit.
So
in
the
next
slide,
there's
three
things
that
are
my
priority
actions
one
is
to
stabilize
the
workforce.
D
It's
not
that
new,
but
it's
two
to
permanently
have
at
least
four
of
the
temporary
staff
on
board
it's
to
develop
a
skilled
workforce.
So
when,
as
we
transition
out,
they
can
pick
up
the
really
retraining
the
next
generation
and
the
third
is
to
create
capacity
through
cross-training
we're
doing
everything
we
can
to
make
sure
the
forensic
unit
is
able
to
manage
the
workload,
and
there
are
my
three
challenges.
I'm
dealing
with
the
last
two.
A
The
budget
is
six
point:
six
million
dollars.
There
is
only
a
hundred
and
thirty
five
thousand
dollar
increase,
it's
a
2.1
percent
increase
and
that's
for
progression
pay
for
our
existing
staff
and
inflationary
adjustments
for
non
payroll
items.
So
there
is
no
no
new
asked
and
we're
lean
and
we're
and
we're
not
asking
for
more.
Over
90
percent
of
our
budget
goes
to
staff
salaries
and
benefits,
and
in
2018
council
had
approved
36
positions,
32
of
which
are
permanent
and
4,
which
are
temporary.
A
So
the
budget
includes
a
request
to
convert
for
existing
council,
approved
temporary
positions
to
permanent
positions.
There's
no
net
dollar
impact
in
2019
for
that
request,
and
it
would
only
be
a
four
hundred
thousand
dollar
difference,
and
that's
only
if
that
time,
limited
funding
was
rescinded
and
the.
D
D
One
of
the
areas
where
we
have
been
unable
to
do
risk
assessment
is
the
police.
We
have
requested
it.
In
the
past.
The
last
project
was
conducted
around
2011
we've
requested
to
do
risk
assessment
of
their
operations.
We
have
not
received
that
was
in
24,
2014
2015,
one
a
stair
it.
They
have
asked
us
to
do.
Two
projects
one
was
related
to
carding:
one
was
related
to
searches,
police
searches,
both
of
those
are
already
have
other
independent
investigations
and
reviews
happening
from
outside
parties.
D
D
Toronto
Public
Library
has
invited
us
in
initially
they
didn't,
but
they
have
invited
us
in
we're
going
to
include
that
in
our
risk
assessment
this
year.
So
the
risk
assessment
process
is
a
major
undertaking.
We
go
across
all
units,
all
corporations
and
agencies,
and
we
dint
afire,
high-priority
items
that
we
need
to
look
at
so
including
those
in
there
would
be
I
think
a
good
positive
return
for
the
city.
A
So
I
think
the
projects
are
in
the
they're
described
in
the
report,
and
so
they
cover
a
variety
of
areas
that
there's
two
sets
of
of
tables
in
the
report.
One
highlights
the
current
projects
that
are
underway
as
well
as
upcoming
this
year,
and
then
we've
also
tried
to
give
a
horizon
for
projects
that
we
expect
to
start
either
in
2019
or
early
2020,
based
on
our
capacity.
So.
D
I'm,
so
in
the
divisions,
social
housing,
we
have
it's
an
important
area,
social
housing.
The
wait
list
we're
looking
at
emergency
shelter
operations.
Urban
forestry
is
in
another
phase
right
now:
engineering,
construction,
big
area
fleet
services,
that's
ongoing
right
now,
IT
services,
there's
projects
to
scheduled
their
agencies
and
corporations.
Ttc
revenue
we're
doing
a
second
phase
which
focuses
around
the
equipment
and
also
we're
looking
at
TCH,
see
revitalizations.
D
That
project
is
almost
and
we're
going
to
be
doing
a
big
Treasury
on
it,
and
this
relates
to
accounts
that
have
monies
that
are
there
for
a
long
period
of
time
and
really
getting
in
behind
that
a
bit
more
and
city
divisions
on
the
horizon.
We
do
have
city
planning
revenue
services,
so
we
have
a
lot
on
the
go
and
we
will
be
what
we
do
in
our
risk
assessment
process.
Is
we
meet
with
all
the
counselors
we
meet
with
all
the
city
divisions?
We
look
at
our
fraud
and
waste
hotline
and
we
divide.
D
I
Just
a
question
on
what
what
causes
something
to
make
it
into
the
work
plan?
Do
you
have
far
more
know
the
answer,
but
far
more
work
than
you
can
fit
in
if
council
makes
a
resolution,
does
that
does
that
make
it
on
the
list,
or
is
that
just
part
of
the
larger
number
of
projects
you
need
to
consider
so.
D
Thank
you
for
the
question
through
you,
chair,
I'll
start
with
the
second
question.
First,
if
council
has
a
request
to
go
for
something
to
go
on
my
plan,
if
it
provides
the
request
and
I
will
assess
the
priority
within
within
the
other
projects
that
are
happening,
and
also
the
budget
and
timing
and
the
readiness
of
the
organization
to
be
ready
to
be
able
to
be
out
of
it,
there's
sometimes
a
stage
that
they
have
to
be
at.
They
can
make
a
request.
D
I
D
Thank
you
and
through
you
sure,
that's
a
fantastic
example.
So,
through
the
year
we
have
information
that
comes
in
around
possible
opportunities.
We
assess
that
with
other
things,
and
so
this
year
we
have
a
project.
That's
going
to
look
at
multiple
revenue
streams,
including
the
one
that
you've
just
pointed
out
and
also
including
the
new
municipal
tax
for
hotels
to
look
at.
You
know,
right
from
the
beginning
making
sure
things
are
set
up
properly,
so
that
project
is
included
in
our
plan
and
it's
included
on.
A
Page
so
it's
in
table
2
item
7
city
revenue
streams.
We
could.
The
auto
journal
has
done
a
series
of
audits
on
revenue
streams
and
will
continue
to
look
at
new
revenue
streams,
as
well
as
councils
requested
review
of
permit
application
fees
for
construction
hoarding,
which
I
think
is
the
one
you
mentioned.
Ok,.
I
I
And
so
again,
I'm
just
trying
to
familiar
my
familiarize
myself
with
the
process.
So
you
would
advise
the
board
formally
or
informally,
I'm,
not
sure
which
that
you
are
available
to
do
an
audit,
that
you
would
like
to
do
an
audit
and
then
you
either
hear
silence
back
or
you
get
a
thank
you
very
much,
but
no
thanks
back
and
writing.
How
does?
How
does
it
work.
D
Thank
you
and
through
your
chair,
I
can
say
that
from
the
beginning,
councillor
Matlin
will
actually
made
motions
back
in
2015
to
allow
me
to
go
in
to
do
a
risk
assessment
with
police
council.
City
Council
has
supported
that,
but
to
answer
your
question,
I
have
to
be
invited
in
by
the
board,
and
I
have
made
ourselves
available
to
conduct
a
risk
assessment
through
that
assessment.
What
happens?
Is
we
identify
projects
that
we
think
are
important
to
audit?
D
Where
there's
an
opportunity
for
improvements
potentially
based
on
a
number
of
factors,
it
could
be
risk
to
the
public.
It
could
be
savings,
it
could
be
IT
risk.
It
could
be
a
number
of
things,
so
we
identify
through
the
parameters
that
other
Auditor
General's
offices
do
when
they
were
looking
at
an
organization
what
they
think
that
is
high
risk,
and
we
have
to
be
invited
in
by
the
board
I
understand
the
board
did
do
a
review
recently.
D
I
I
C
B
B
E
B
B
B
D
D
B
B
D
Planned
for
a
little
bit
and
we're
looking
at
things,
things
that
are
different
than
the
mayor,
we
were
looking
we're
looking
at
contractual
matters.
You
know
how
contracts
are
awarded,
we're
looking
at
our
compliance
with,
what's
in
the
contract,
how
they're
setting
fees
so
we
haven't
done
our
scoping
yet,
but
that's
kind
of
the
area.
I
think
there's
other
areas
that
the
the
mayor
has
I
just
I've,
just
seen
in
the
press
and
I,
don't
know
how
many
of
those
will
be
encompassed,
but
between
me
and
the
Ombudsman.
If
the
Ombudsman
is
doing
work,
okay,.
B
D
G
So
I
wanted
to
explore
sir.
The
unplanned
work
is
it
is
it?
Is
it
your
intent
or
is
it?
Do
you
think
it's
clear
to
the
many
divisions
and
agencies
that,
while
you
have
a
specific
work
plan,
that's
itemized
with
you
know,
heads
up
we're
gonna,
look
into
you
that
that
that
there
may
be
a
reason
where
you
just
decide
to
go
in
and
investigate
an
audit,
a
division,
because
information
is
provided
to
you.
D
The
Municipal
Code
requires
that
I
provide
the
plan,
my
work
plan
for
for
performance
audits
to
this
committee
and
then,
when
there
is,
it
also
outlines
when
there's
an
allegation
of
fraud
where
I'm
going
to
go
into
a
certain
area,
that
I
notify
the
city
manager
and
and
their
teams
do
a
lot
of
work
around
a
lot
of
the
fraud
matters
with
us
in
concert.
So
they
know
that's
going
on
your
point
about
the
unplanned
work
we
don't
go
in
to
do
that,
like
fish,
I
would
call
it
fishing
and
having
planned.
D
Work
is
not
a
bad
thing,
because
if
people
look
at
the
plan,
they
know
what
we're
coming.
It's
okay,
you're
benefit
to
city
council
is
the
same
where
they
may
want
to
tighten
up
some
areas
or
do
something
so
I
don't
mind
that
we
planned
this
part
of
the
work
and,
if
there's
an
allegation
where
we
don't
provide
notices,
because
it's
a
forensic
matter
in.
G
G
Who's
going
to
be
next
is
to
create
a
culture
deliberately
of
that
unpredictability
so
that
you
never
know
if
you're
going
to
be
the
next
one
and
therefore
there
may
be
some
self
discipline
provided
for
some
just
because
that's
who
they
are
and
they
act
ethically
and
that's
how
they
behave,
but
others,
because
they're
they're
worried
about
maybe
getting
caught
and
I.
Just
wonder.
G
Is
there
any
wisdom
in
your
opinion
about
leaving
some
room
in
the
work
plan,
even
just
to
leave
a
suggestion
that
there
may
be
there
may
be
space
for
for,
for
those
sort
of
you
know,
as
needed
kind
of
basis,
type
of
audits,
to
send
a
signal
that
well
yeah
yeah,
just
just
to
kind
of
send
a
signal
that
that
that?
Yes,
you
have
a
plan.
You
plan
to
see
that
plant
it's
through
to
fruition,
but
just
that
that
you
know
heads
up.
You
may
not
always
get
the
heads
up
well.
D
D
The
so
that
would
have
to
happen
I
guess
there
is
I
mean
it
could
be
that
you
might
catch.
You
know
for
unplanned
work.
Somebody
elde
I
tend
to
try
to
stay
away
from
I,
got
you
mentality
and
let
people
know
this
is
what
we're
looking
at
this
is.
Why
and
I
find
that
I
find
that
there's
good
cooperation
that
way
and
and
and
it's
fine
is
there
benefit?
Well,
you
might
find
some
people
who
might
tighten
up
in
an
earlier
way
that
could
happen,
but
it
works
okay.
This
way
also
so
either
way.
G
D
I
find
is
in
the
forensic
matters
where
we
don't
broadcast
what
we're
doing,
because
of
it
to
protect
the
investigation,
the
artists,
performance
audits,
I,
focus
on
continuous
improvement
and
and
I
think
that
I'm
comfortable
with
the
way
they're
working
but
I
on
the
forensic
side.
That's
where
I
need
to
have
the
confidentiality,
because
that's
where
we
need
to
understand
exactly
what's
happening.
C
Any
further
questions
I
know
it's
a
double
item,
so
we
could
do
a
second
round
if
I
think
everyone's
good
Alaska,
just
a
follow-on
question
to
councillor
Matt,
Lowe,
I
guess
in
theory,
council
could
have
a
two-thirds
vote
to
suggest
something
added
to
your
audit
plan
and
I
guess.
In
theory,
we
could
suggest
a
wild-card
audit,
but
from
a
practical
standpoint,
when
another
audit
fall
off
the
chart,
if
we
did
something
like
that,
thank.
D
D
If
there's
a
special
lot,
it
required
that
you're
directing
work
to
happen
and
something
has
to
fall
off
council
can
add
money
or
be
comfortable
with
what's
falling
off
so
there's
ways
we
can
manage
the
falling
off
part,
but
the
reason
for
that
provision
across
all
Auditor
General's
offices
is
to
make
sure
that
it
has
to
be
really
important
matter
and
that
it
doesn't
affect
an
independent
work
plan.
Okay,.
C
C
And,
and
for
you
to
pick
it,
you
would
follow
a
methodology
that
we
talked
talked
about
before
this
committee
is
just
you.
You've
got
your
risk
assessments
and
and
you've
got
on
your
list
and
including
a
list.
That's
too
long
to
deliver
on
rate
in
this
report.
Right
you've
got
some
at
the
end.
Okay,
thank
you
very
much.
G
Only
speak
just
to
just
to
clarify
just
due
to
the
chairs
comments,
just
to
clarify
sort
of
the
my
intentions
about
my
line
of
questioning.
No
in
no
way
like
when
I
was
asking
those
questions
just
to
clarify,
and
nobody
do
I
mean
to
suggest
that
there
should
be.
As
you
said,
like
wild
card,
you
know
investigations
and
then
have
something
else
drop
off.
My
question
was
really.
It
was
really
a
very,
very
sincere
question.
G
I'll
conclude
by
saying
that
I
think
that
her,
you
know
what
she
has
demonstrated
over
the
years
has
been
that
they've
been
selecting
I,
think
some
really
important
areas
to
look
at
and
I'm.
Not.
You
know
in
no
way
in
no
way
am
I
suggesting
that
I
also
don't
have
a
lot
of
confidence
in
they've
arrived
at
the
work
plans
that
they've
proposed.
C
That
I'll
only
speak
just
to
move
the
the
to
recommendations,
the
first
being
that
we
support
the
Auditor
General's
asked
to
normalize
her
staff,
her
budget
submission,
and
the
second
would
be
to
recommend
that
council
receive
reports.
I
think
it's
number
one
point:
seven,
the
Auditor
General's
work
playing
and
just
with
the
brief
comment
that
I'm
more
than
pleased
to
support
the
auditors
asked
for
resources.
We
talked
about
earlier
this
meeting.
C
The
auditor
brings
back
tremendous
value
both
in
dollars
and
in
public
confidence
in
the
government
and
if
I
thought
I
could
get
away
with
it,
I
would
send
more
resources,
but
I
we've
got
the
ask
of
the
Auditor
and
we're
we're
going
to
support,
hopefully
with
this
vote,
what
she
has
asked
for,
and
so
with
that
all
those
in
favor
of
the
recommendations
any
opposed,
that's
carried
and
on
the
second
item,
1.7,
all
those
in
favor
any
opposed.
That's
carried
a
you
1.8,
Auditor,
General's
2018,
part
of
me,
a
you
1.9.
C
I
And
most
of
the
questions,
the
questions
are
yeah,
just
one
I
think
most
of
what
I
was
thinking
of
is
we've
already
covered
one
way
or
another?
My
only
remaining
question
here
is:
is
there
any
commonality?
Is
there
any
category
that
these
tend
to
fall
into
that
people
either?
Don't
do
it
all
or
take
a
very
long
time
getting
to?
Is
it
just
because
they're
complicated
and
take
a
while
to
do
or
is
there
some?
D
Thank
you,
and
through
you
chair,
you
have
a
balance
of
both
and
we've
talked
today
about
also
recognizing
groups
that
are
implementing
quicker
as
much
as
they
can
and
we've
highlighted
in
a
prior
report.
The
report,
which
is
the
0.8
which
talks
about,
for
example,
revenue
services,
they
they've
completed
13
or
15
recommendations
and
they're,
really
pushing
hard
on
that.
We
do
have
some
challenges
with
some
areas
which
have
more
recommendations
and
some
have
been
open
for
a
longer
time.
We
highlighted
that
also
on
page
9
and
11.
D
And
also
IT
there's
been
open
for
a
while,
and
so
those
would
be
questions
for
management.
So
what
we've
done
is
we've
highlighted
if
you
go
back
to
tab
8
we've
highlighted
some
that
are
not
fully
implemented,
which
would
be
on
page
5
of
11,
and
there's
can
be
reasons
for
that.
Sometimes
IT
systems
and
security
take
a
long
time,
but
not
all
so
they
would
be
specific
questions
based
on
the
the
feedback
provided
by
management,
for
you
the
basis
to
ask
any
division,
but
rather
just
doing
a
good
job.
D
D
D
Tracking
your
recommendations,
but
there's
opportunity,
I
think
some
in
the
parks
area,
some
in
the
facilities
area,
maybe
the
IT
area,
where
there's
gonna
continue
to
be
a
concerted
effort.
It's
not
to
call
anybody
out
is
just
that.
It's
a
they're
big
areas
and
there
recommendations
so
we,
but
we
always
highlight
the
good
news
and
the
opportunities
to
move
things
along
in
our
reports.
That's.
I
Eleven,
however,
and
maybe
I
wasn't
sure
whether
the
hold
eight
or
nine,
maybe
I
should
have
held
them
both
because
it
it
was
more
of
a
general
question
that
could
lead
to
something
specific,
but
in
its
great
all
the
information
we
have
here,
I
wasn't
able
to
take
from
this
kind
of
here's.
Here's
like
people
aren't,
you
know,
generally
speaking,
everybody's
being
highly
cooperative,
but
there
is
these
three
instances
where
we
really
aren't
getting
cooperation,
and
perhaps
we
need
to
take
further
action.
I,
don't
know
if
we
were.
I
D
Through
you,
chair,
oh,
can
I
draw
your
attention
to
0.8
of
the
item
eight
and
it's
on
page
nine
of
11
and
one
example
where
we
do
pull
out
an
opportunity
would
be,
for
example,
the
long
term
outstanding
recommendations
section,
and
we
can
probably
do
a
better
job
of
highlighting
that
and
maybe
in
a
future
report
which
will
help
you
but,
for
example,
the
disaster
recovery
planning
for
the
city
computer
facilities.
It's
a
it's
a
recommendation.
That's
been
outstanding
since
2008.
D
I
Partly
it's
my
first
meeting
as
a
member
of
the
committee.
You
know
if
something's
from
2008
I
don't
know
whether
it's
you
know,
that's
it's
11
years
old,
let's
get
on
their
case
or
by
now
it's
become.
You
know
not
as
important,
or
you
know
it's
hard
for
me
to
make
that
kind
of
judgment
to
zero
in
on
something
and
to
me
it
would
be
helpful
if
it's
appropriate,
if
you
do
want
us
to
spot
these,
if
there
was
kind
of
a
separate
section.
I
D
So
we'll
do
a
better
job
at
making
sure
we
highlight
those
to
you
again.
I'm
gonna,
for
example,
refer
to
page
10
of
11
of
that
report,
which
is
tab
8
and,
for
example,
we
talked
about
the
maintenance
and
administration
in
2005
there's
232
recommendations
and
some
of
those
recommendations
include
completing
an
implementation
plan
for
maintenance
standards
for
facilities,
making
sure
that
we
have
a
plan
for
each
city
building
making
sure
that
we
have
a
timely
completion
of
a
Capitol
proof
projects
making
sure
that
there
is
funding.
D
You
know
so
there's
some
broad
recommendations
there
that
should
be
moved
along
and
understanding,
there's
lots
of
moving
parts
within
the
you
know:
management
of
buildings.
We
try
to
do
it
here,
but
to
your
point,
perhaps
we
can
do
a
better
job
and
work
with
the
city
management.
Let's
achieve
the
Steve
we
can
is.
I
There,
a
role
for
the
committee
here
like
should
we,
for
example,
be
putting
these
back
on
the
agenda
for
next
meeting
so
that
we
can
have
a
discussion
about
which
one
should
be
highlighted
and
that
we
should
perhaps
be
making
a
motion
on,
or
is
that
kind
of,
overstepping
our
bounds?
And
we
should
just
leave
it
with
you.
I'm
just
not.
D
Thank
you.
That's
exactly.
Your
role
is
the
accountability
role.
My
role
is
simply
to
identify
items
that
really
start
to
either
get
old
or
maybe
need
attention
and
I
put
it
in
there
within
the
report,
and
we
try
to
highlight
it
with
questions
or
our
presentation.
It's
your
role
to
ask
the
questions
we
provided.
D
We
also
provide
a
lot
of
detail
which
is
a
lot
of
detail
to
go
through,
but
in
the
area
where
there's
older
recommendations
that
haven't
been
implemented,
I'm
happy
to
bring
those
back
with
a
cooperation
of
management
to
have
a
dual
presentation
on
what
the
recommendation
is
and
what
the
result
is.
I
can
say
if
it's
still
on
the
list,
it's
relevant.
If
it's
taken
off
the
list,
because
a
business
has
changed,
we
will
note
it's
taken
off
the
list,
but
if
it's
in
the
report
is
still
relevant,
so.
C
C
And
so
I'll
ask
the
question
of
the
of
the
auditor
in
reading
this
report.
I
would
admit
some
of
the
thinking
along
the
lines
of
councillor
Fillion
in
trying
to
digest
it,
and
perhaps
the
piece,
and
that
would
help
me
understand
the
report
better
or
digested
better,
is
to
look
at
the
shift.
From
the
last
comment
from
management
to
the
shift
of
the
comment
in
the
current
report
and
for
instance,
it
was
one
I
think
about
it
was
either
facility
or
cleaning
contracts.
C
That
basically
says
well,
it's
going
to
be
implemented
in
2018,
2019
they're,
just
taking
a
generic
example.
Perhaps
I
would
be
more
alarmed
if
it
said
last
year
that
it
would
be
implemented
in
2017,
and
yet
it's
not
so
I.
Maybe
my
question
to
you
is:
is
there
a
way
to
zoom
in
on
those
deltas
where
things
slip
year
over
year
in
the
format
of
this
report?
C
I,
don't
know
if
it's
an
extra
column
to
say
this
is
what
what
the
response
was
last
year,
and
this
is
what
the
response
is
this
year
and
do
you
think
that
would
help
the
committee
zoom
in
on
those
items
that
are
taking
a
long
time
to
implement
for
whatever
practical
reason
versus
the
ones
that
seem
to
be
slipping
and
we
should
be
making
decision
is
a
committee
as
to
whether
or
not
we
should
show
additional
concern.
Thank.
D
You
and
I'm
looking
at
Angela
Oberer
flower.
It
gives
me
an
opportunity
to
thank
her
for
assembling
this
report
and
she's
not
nodding
her
head.
Yes,
and
we
can
certainly
provide
a
reconciliation
between
what
what
was
the
time
requested
in
the
original
recommendation.
What
happened
last
year,
what
happened
this
year
and
if
we've
highlighted
to
say,
is
that
reasonable?
D
C
To
follow
up
on
that
I'm,
not
suggesting
that
we
direct
you
to
do
that
report
or
maybe,
through
our
questions,
we're
suggesting
a
way
to
deal
with
it.
This
does
go
on
to
council.
So
maybe
there
is
an
opportunity
to
take
another
question
on
some
of
these
items
and
maybe
that's
today.
We
can
forward
it
to
Council,
but
if
there's
additional
work
between
now
and
council
and
maybe
there's
an
opportunity
to
zoom
in
on
some
of
these
a
reasonable
process
to.
C
D
We
can
do
that,
but
I
think
you
know.
Also
management
is
engaged
on
these
items,
and
so
it
might
be
also
that
that
they
work
with
you
know
filling
that
out.
I
know
the
CFO
couldn't
be
here
today
and
she
was
definitely
engaged
to
try
to
provide
that
kind
of
information
to
address
this
matter.
So
between
our
group
and
management's
group
we'll
get
the
information,
it's
a
reasonable
request.
Maybe.
C
One
more
question
that
when
you're
providing
the
recommendations
and
reports
going
forward,
is
there
a
way
to
establish
a
deadline
where
it
becomes
a
red
flag
that
if
it's
crossed
and
I
recognize,
that
management
will
often
respond
to
suggestions
of
the
auditor
with
a
time
frame.
But
is
there
a
way
for
the
auditor
to
offer
a
counter
back
about
your
assessment
as
to
what
a
reasonable
time
frame
would
be?
Because
you
just
spent
time
investigating
the
issue.
C
D
You
and
chair
management
does
provide
the
quarter
within
which
they're
going
to
do
the
work.
When
the
report
comes
forward.
That's
a
great
time
to
just
have
that
discussion.
So
if
you
wanted
to
know,
is
that
a
reasonable
time
frame
fee,
if
you
had
a
question
I
can
provide
my
opinion.
The
senior
the
city
manager
can
provide
his
opinion,
the
constraints
that
he's
working
under.
So
that
will
be
something
that
you
can
discuss
for
each
report.
We
can
track
that.
D
It
might
also
be
appropriate
to
track
how
management
ranks
the
findings,
the
recommendations
as
one
two
or
three
in
priority,
so
that
you
can
at
least
address
the
priority
ones,
because
sometimes
there's
there's
185
this
year.
So
there's
a
lot
and
it's
worthwhile
to
also
I
think
rank
those
in
priority
and
the
city
manager
can.
C
D
D
C
There
any
other
questions
on
this
item
with
the
consent
of
the
committee
I'd
like
to
stand
it
down
I
believe
councillor
Fillion
had
a
motion
that
just
gonna
take
a
moment
to
prepare
and
the
proposal
would
be
as
we
just
go
to
the
next
item.
I
had
some
questions
on
it.
I
don't
think
it'll
take
long,
but
that
may
give
us
a
couple
of
minutes
to
deal
with
this.
That's
okay
with
the
committee
in.
C
C
C
Represent
from
PwC,
which
we've
got
here
at
great
there's,
been
a
change
in
the
materiality
threshold
and
I
see
that
it
has
gone
to
2%
and
that's
a
significant
dollar
change.
It's
from
184
million
to
259
million.
Does
the
audit
should
the
audio
committee
be
aware
of
concern
with
this?
It's
a
fairly
large
dollar
amount,
we
offering
a
lesser
degree
of
protection
and
the
audit
services
to
the
people
of
Toronto.
And
what
comment
do
you
have
on
that.
J
So
the
yeah,
the
materiality,
is
increased
from
1.5
percent
to
2
percent.
This
year,
we've
noted
in
the
plan
that
under
Canadian
auditing
standards
was
the
audit
guidelines
that
we
follow,
as
external
auditors
were
allowed
as
auditors
to
go
all
the
way
up
to
3
percent
of
a
benchmark,
such
as
total
expenditures
or
total
revenues.
So
to
address
your
question
mr.
chair,
the
increase
in
materiality
does
not
have
a
impact
to
the
nature
extent
and
timing
of
the
testing
that
we
do.
J
I
think
I've
made
comments
to
this
committee
in
the
past
that
we
execute
our
audit
testing
to
levels
much
below
that
threshold.
That
threshold
has
been
set
for
reporting
purposes
and
for
purposes
of
of
notifying
this
committee
and
others
that,
should
there
be
unadjusted
items
in
the
accounts
that
exceed
that
amount,
that
would
be
a
quantitative
benchmark
for
something
that
would
be
viewed
as
material
to
those
financial
statements
taken
as
a
whole.
Again,
that's
in
the
context
of
a
City
of
Toronto.
J
D
C
Second
question:
Appendix
B
audit
service
guideline:
this
is
the
paper
that
came
to
us
today
on
yellow,
do
I.
Take
it
to
understand
that
the
additional
audit
services
are
things
that
are
in
the
right-hand
column.
These
are
kind
of
things
that
are
at
risk
of
being
outside
of
the
scope
of
your
proposal
here
that
they
could
trigger
more
work,
and
yes,
Mike.
My
question
to
you
is:
is
how
likely
are
these
based
on
your
work
with
the
city
in
the
past?
So
you
know
one
of
them
that
jumps
out.
C
We
talked
about
it
today:
significant
delays
and
receiving
requested
information
that
results
in
idle
staff,
time
or
staffing
changes.
We
just
put
a
motion
through
the
Committee
on
another
report.
On
that
you
know.
Is
that
a
problem
and
is
that
going
to
generate
cost
to
us
that
are
outside
of
what's
been
contemplated
here.
J
So
the
first
part
of
the
question,
mr.
chair,
you
are
correct
and
that
that
right
column
identifies
areas
that
would
be
out
of
scope
or
additional
to
the
fixed
fee
amount,
as
we've
agreed
upon
as
part
of
the
r.fp
over
our
eight-year
ten-year.
Those
additional
amounts
have
occurred
from
time
to
time.
They
typically
do
not
fall
in
that
first
category.
They
typically
would
follow
in
the
the
other
two
or
three
categories.
J
You
know
a
good
example
where
additional
fees
would
result
would
be
is,
if
there's
a
significant
change
in
processes
as
a
result
of
a
system
change
that
would
be
an
area
that
would
be
different
than
what
was
originally
contemplated
as
part
of
the
audit
years
back
and
would
warrant
additional
audit
effort.
Another
example
in
mr.
J
chair,
if
I
could
add,
would
be
there
was
a
change
in
accounting
principles,
so
a
new
County
and
pronouncement
came
out
if
I
think
back
a
couple
years
ago,
there's
been
some
new
accounting
pronouncements
out
in
revenue,
some
new
accounting
pronouncements
out
in
contaminated
sites.
Those
are
areas
where,
as
a
result
of
that,
that
required
additional
audit
effort
for
us
to
complete
the
ayat'
on
the
consolidated
accounts
and
those
were
agreed
upon
in
advance
with
management.
J
C
Last
question
here
is:
the
time
is
just
on
the
consolidation
process,
so
you
do
audit
of
journals
and
audit
of
the
system
that
we've
got
at
the
city,
which
is
the
accounting
system.
You
do
things
like
test
and
unusual
journal
entries,
I'm,
just
picking
a
line
out
of
here,
and
then
you
look
at
the
consolidation
process
and
somewhere
in
here
it
talks
about
it
being
in
an
Excel
spreadsheet.
C
So
when
you're
auditing
you're
going
through
the
rules
processes
of
all
those
financial
systems,
but
then
at
the
very
top,
those
are
fairly
significant
judgment
calls
done
by
our
staff.
How
do
you
audit
such
a
call
without
kind
of
working
through
an
enormous
body
of
work,
to
sort
of
reprove
the
financial
systems?
Then
you
get
best
way
to
describe
it,
as
you
know,
is
how
do
you
audit
those
those
business
decisions,
and
how
can
you
do
that
within
the
the
framework
that
you've
got
here.
J
The
the
summary
mr.
chair
is
correct
in
terms
of
there's
a
system
or
systems
in
place
that
roll
up
and
then
on
top
of
that,
there's
the
consolidation
that
takes
place.
If
you
can
appreciate
every
agency
related
entity
which
is
over
a
hundred
from
that
form,
the
consolidated
account
they're
all
outside
the
city's
computer
system
here
and
so
those
amounts
all
get
captured
via
this
Excel
spreadsheet
consolidation
model
that
management's
put
together.
J
So
from
an
audit
perspective,
we
do
testing
of
those
entities
that
come
into
the
consolidated
accounts
and
make
sure
they
agree
back
to
source
records
and
then
there's
adjustments
to
those
that
set
of
consolidated
accounts.
Now,
from
an
audit
perspective,
we
would
be
testing
those
adjustments
on
a
risk
basis
based
on
the
magnitude
of
those
adjustments,
agreeing
back
to
source
documentation,
understanding
the
reason
for
the
adjustment
and
and
the
validity
of
that
adjustment,
and
that
provides
us
collectively,
overall
comfort
on
the
consolidated
accounts.
Okay,.
C
I
C
Order
and
au
1.10
and
counselor
filling
is
going
to
move
the
same
motion
for
all
three
of
those.
So
is
there
any
objection
or
may
I
see
all
those
in
favor
of
reopening
au
1.8
the
opposed?
That's
carried
reopening
of
au
1.10,
any
opposed!
That's
carried
okay,
so
we
know
how,
if
we're
gonna,
go
back
to
au,
1.8,
1.9
and
1.10,
which
we'll
deal
with
together
keller
Fillion
the
floor
is
yours.
I
Thank
you
just
one
simple
motion,
just
in
light
of
what
we
were
discussing
before
I,
don't
think
it
needs
any
further
explanation
that
the
Audit
Committee
requests
the
Auditor
General
to
report
to
the
Audit
Committee
for
its
meeting
on
May
3rd
2019.
The
outstanding
audit
recommendations
which
are
of
greatest
concern
just
so.
We
have
those
highlighted
for
us
and
that
we
can
decide
if
we
need
to
do
anything
further
with
any
of
them.
C
Okay,
anyone
else
wishing
to
speak,
seeing
none
the
clerk's
advise
that
I
shouldn't
take
three
votes
on
these,
so
on
au
1.8,
the
motion
by
councillor
Fillion,
all
those
in
favor
any
opposed.
That's
carried
on
au
1.9
on
the
motion
from
councillor
Fillion,
all
those
in
favor
and
you
pose
that's
carried
au
1.10,
all
those
in
favor
any
opposed,
that's
carried,
madam
Clerk
do
I
have
any
other,
that's
it
otherwise.
Thank
you
very
much.