Audit Services

Hamilton skyline in the afternoon

Audit Services provides independent, objective assurance and consulting services designed to add value and improve the City of Hamilton’s operations. Audit Services brings a systematic, disciplined approach to evaluating and improving the effectiveness of risk management, control and governance processes.

In the capacity of Auditor General, the Director of Audit Services assists City Council in holding itself and its administrators accountable for the quality of stewardship over public funds and for the achievement of value-for-money in City operations.

Learn about the Audit Services Charter

Audit Services encompasses the examination and evaluation of the adequacy and effectiveness of the City’s governance, risk management process, system of internal control structure and the quality of performance in carrying out assigned responsibilities to achieve the organization’s goals and objectives. This includes conducting value-for-money audits. The City’s processes should function in a manner to help ensure that:

  • risks are appropriately identified and managed.
  • significant financial, managerial and operating information is accurate, reliable and timely.
  • actions are in compliance with policies, standards, procedures and applicable laws and regulations.
  • resources are acquired economically, used efficiently and are adequately protected.
  • programs, plans and objectives are achieved.
  • significant legislative and regulatory issues impacting the City are recognized and addressed properly.
  • quality and continuous improvement are fostered in the organization’s control processes.

The Director of Audit Services has been appointed by by-law as an Auditor General under Section 223.19 of the Municipal Act, 2001, with the responsibilities, including the powers, duties and protections, under Sections 223.19 to 223.23 of the Municipal Act, 2001.  These responsibilities apply to the extent authorized by Sections 223.19 to 223.23 of the Municipal Act, 2001.

The added powers and protections provided to the Director of Audit Services (by appointment as an Auditor General) strengthens the position of independence and institutional security of the Director while providing information to Council for its oversight role.

Consulting

In addition to audit engagements, Audit Services staff of provide advisory or other consulting services, as appropriate, or at the request of Council or senior management.  These types of services may include:

  • conducting special projects, reviews or investigations.
  • conducting risk assessment workshops.
  • performing research.
  • providing training on audit related topics such as risk assessment and internal controls.
  • providing counsel or advice (e.g. on the adequacy of draft procedures).

Access

Audit Services is granted full, free and unrestricted access to any and all records, property and personnel relevant to any function under review.  Access to personal information is provided for under the Municipal Freedom of Information and Protection of Privacy Act (in particular, Subsections 31(c) and 32(d)). 

Audit Services has the authority to conduct audits and reviews of all City departments, Members of Council, agencies, boards and commissions, as well as other entities the City is related to or has an interest in. All employees shall assist Audit Services in fulfilling its objectives.

Audit Services, through the appointment by by-law of the Director of Audit Services as an Auditor General, has the responsibilities, including the powers, duties and protections, under Sections 223.19 to 223.23 of the Municipal Act, 2001 for:

  • City departments
  • Members of Council
  • local boards (not including the Board of Health, the Hamilton Public Library Board, the Police Services Board or other local boards in accordance with the definition of “local board” under Section 223.1 of the Municipal Act, 2001).:
  • municipally-controlled corporations (a corporation that has 50 per cent or more of its issued and outstanding shares vested in the City or that has the appointment of a majority of its board of directors made or approved by the City, no including a corporation established in accordance with Section 203 of the Municipal Act, 2001). 
  • grant recipients.

These responsibilities under Section 223.19 to 223.23 of the Municipal Act, 2001 include the powers to access information and to examine persons under Section 33 of the Public Inquiries Act, 2009; the duty to preserve secrecy with respect to all matters that come to its knowledge in the course of performing its functions; and the protection of not being a competent or compellable witness in a civil proceeding.

Independence

Independence is an essential component to building public trust and preserving objectivity and integrity associated with the audit function.

To provide for the independence of Audit Services, its personnel report to the Director of Audit Services, who reports administratively to the City Manager, and functionally to the Audit, Finance and Administration Committee of Council.  Audit and review reports are sent directly to the Audit, Finance and Administration Committee for discussion and approval and then to Council.  These reporting relationships help ensure independence, promote comprehensive audit objectivity and coverage and assure adequate consideration of audit recommendations.

All Audit Services activities shall remain free of influence by any element in the organization, including matters of audit selection, scope, procedures, frequency, timing or report content to permit maintenance of an independent and objective attitude necessary in rendering reports.

Audit Services shall have no direct operational responsibility or authority over any of the activities it reviews.  Accordingly, it shall not develop nor install systems or procedures, prepare records or engage in any other activity which would normally be audited.

Responsibilities

The Director of Audit Services and the staff of the Audit Services division have the responsibility to:

  • review operations within the City at appropriate intervals to determine whether planning, organizing, directing and controlling are in accordance with management instructions, policies and procedures and in a manner that is consistent with both City objectives and high standards of administrative practice.
  • determine the adequacy and effectiveness of the systems of internal accounting, financial and operating controls.
  • review the reliability, utility and integrity of financial information and the means used to identify measure, classify and report such information.
  • review the established systems to ensure compliance with those policies, plans, procedures, laws and regulations which would have a significant impact on operations and reports and determine whether the organization is in compliance.
  • review the means of safeguarding assets and, as appropriate, verify the existence of such assets.
  • carry out value-for-money (VFM) / performance audits to determine the efficiency and effectiveness of services and evaluate attainment of corporate objectives and value to citizens.
  • report to those members of management who should be informed or who should take corrective action, the results of audit examinations, the audit opinions formed, and the recommendations made.
  • evaluate any plans or actions taken to correct reported conditions and provide timely follow-up to ensure satisfactory disposition of audit findings in the manner and timeframe committed to by management in the original audit report.  If the corrective action is considered unsatisfactory, hold further discussions to achieve acceptable disposition.
  • develop flexible annual work plans, including any risks or control concerns identified by management or other audits as well as appropriate special tasks or projects requested by management.
  • undertake investigations or refer issues to other appropriate parties as a result of disclosures under the Whistleblower By-law.
  • maintain a professional audit staff with sufficient knowledge, skills and experience.

Each term of Council, the Director of Audit Services prepares a multiyear work plan, setting out the proposed schedule of audits and other undertakings proposed for the term.

The following sources are considered:

  • Prioritization of the audit universe using a risk-based methodology
  • Requests from Members of Council, senior management and staff
  • Any audits planned for the past year but delayed or not completed
  • Any conditions or concerns discovered or communicated throughout the past year
  • Inputs from members of the public
  • Areas likely to provide significant payback in terms of increased revenues, reduced costs, operational efficiencies and quality of services will be considered

Audit Reports to Committees

A written report is prepared and issued by the Director of Audit Services following the conclusion of each audit. In most cases, the report will include management’s responses and the corrective action plans for specific findings and recommendations. All reports (whether compliance, control or VFM audits) are presented to the Audit, Finance and Administration Committee. 

Report Subject

AUD19001

Information Report Whistleblower Information Update for Q3 & Q4 2018
AUD19002 (Private & Confidential) Roads Audit Update (GIC)
AUD19003 Whistleblower, Fraud & Waste Information Update for Q1 2019
CM19002
Appendix A
Appendix B
2019 Operating Budget:  Our Citizen Survey Business Case (BC-08) (GIC – Budget)
AUD19008
Appendix A
Appendix B
Appendix C
Appendix D
Hamilton Fire Department Risk Assessment
Report Subject

AUD18001

Information Report Whistleblower Information Update for Q4 2017
AUD18002 Information Report Whistleblower Information Update for Q1 2018

AUD18003

AUD18003 - Appendix A

Follow Up to Audit Report 2013-02 Corporate Ethics Review

AUD18004

AUD18004 - Appendix A

Follow Up to Audit Report 2014-12 By-law Enforcement

AUD18005

AUD18005 - Appendix A

Follow Up to Audit Report 2014-08 Absenteeism
AUD18006 Information Report Whistleblower Information Update for Q2 2018

AUD18007

AUD18007 - Appendix A

Fraud & Waste Hotline Report
Report Subject

AUD17001

AUD17001 - Appendix A

Follow Up to Audit Report 2014-05 Roster Requirements Review

AUD17002

AUD17002 - Appendix A

Follow Up to Audit Report 2013-19 GPS/AVL Systems Performance Review

AUD17003

AUD17003 - Appendix A

Follow Up to Audit Report 2013-05 Community and Emergency Services - Food Services (Arenas and Recreation Facilities)
AUD17004 Information Report Whistleblower Information Update for Q4 2016

AUD17005

AUD17005 - Appendix A

AUD17005 - Appendix B

Audit Report 2015-11 Public Works – Capital Projects Contract Review & Follow Up to Audit Report 2013-11 Construction Contracts Review

AUD17006

AUD17006 - Appendix A

Audit Report 2015-14 Continuous Auditing Pilot – Procurement Cards

AUD17007

AUD17007 - Appendix A

Performance Audit Report 2016-09 Ontario Works Employment Services Review

AUD17007(a)

AUD17007(a) - Appendix A

AUD17007(a) - Appendix B

Performance Audit Report 2016-09 Ontario Works Employment Services Review – Amended

AUD17008

AUD17008 - Appendix A

AUD17008 - Presentation

Performance Audit Report 2016-03 – Use of External Consultants

AUD17009

AUD17009 - Appendix A

Audit Report 2015-13 Continuous Auditing Pilot – Accounts Payable
AUD17010 Information Report Whistleblower Information Update for Q1 2017

AUD17011

AUD17011 - Appendix A

AUD17011 - Appendix B

AUD17011 - Appendix C

AUD17011 - Appendix D

AUD17011 - Appendix E

AUD17011 - Appendix F

Performance Audit Report 2017-01 – Reserves

AUD17012

AUD17012 - Appendix A

Follow Up to Audit Report 2014-07 Community and Emergency Services – Hamilton Paramedic Service (HPS) Scheduling & Payroll

AUD17013

AUD17013 - Presentation

AUD17013 - Appendix A

AUD17013 - Appendix B

Evaluation of Value for Money Pilot Program
AUD17014 Audit Report 2016-06 & Follow Up to Audit Report 2015-15 – Compliance with City-Wide Cash Handling Policy (In Camera)
AUD17015 Information Report Hamilton Fire Department Driver Certification Program (DCP) Audit – Summary of Results (2017-02)

AUD17016

AUD17016 - Appendix A

Follow Up to Audit Report 2014-14 Public Health Services (PHS) – Hamilton Prenatal Nutrition Program (HPNP)

AUD17017

AUD17017 - Appendix A

Follow Up to Audit Report 2015-04 Public Works – Water Supply Compliance Review
AUD17018 Information Report Whistleblower Information Update for Q2 2017

AUD17019

AUD17019 - Appendix A

Follow Up to Audit Report 2014-09 Corporate Services – Accounts Receivable

AUD17020

AUD17020 - Appendix A

2016 Annual Follow Up of Outstanding Audit Recommendations Summary – Status Report (Greater Than 5 Years)
AUD17021 Review of the CityHousing Hamilton Parking Lot Project at 395 Mohawk Road East (2016-08)
AUD17022 Follow Up to Audit Report 2015-01 Corporate Services – Property Tax Billing & Collection

AUD17023

AUD17023 - Appendix A

Follow Up to Audit Report 2014-10 Planning & Economic Development – Animal Services

AUD17024

AUD17024 - Appendix A

Audit Report 2017-03 CityHousing Hamilton Review – Purchasing & Payment System

AUD17025

AUD17025 - Appendix A

Follow Up to Audit Report 2014-17 Public Works – Water Billings Process

AUD17026

AUD17026 - Appendix A

Follow Up to Audit Report 2015-08 Corporate Services – Salary Payroll Audit
AUD17027 Follow Up to Audit Report 2015-06 Public Health Services – Encryption Audit

AUD17028

AUD17028 - Appendix A

Follow Up to Audit Report 2015-03 Office of the City Clerk – Agenda Process

AUD17029

AUD17029 - Appendix A

AUD17029 - Appendix B

AUD17029 - Appendix A

Audit Report 2017-04 Public Works – Office Accommodations
AUD17030 Information Report Whistleblower Information Update for Q3 2017

AUD17031

AUD17031 - Appendix A

Follow Up to Performance Audit Report 2015-07 Protective Plumbing Program (Value for Money Audit)

AUD17032

AUD17032 - Appendix A

Follow Up to Audit Report 2014-16 Office of the City Clerk – Records Management
Report Subject

AUD16001

2015 Annual Follow Up
AUD16002 Fuel Usage Follow Up (2014-01)

AUD16003

AUD16003 - Appendix A

Transit Overtime Follow Up (2013-08)

AUD16005

AUD16005 - Appendix A

AUD16005 - Appendix B

Work Plan 2016

AUD16006

AUD16006 - Appendix A

Food Services Golf Follow Up (2013-12)

AUD16007

AUD16007 - Appendix A

Traffic Inventory Follow Up (2013-17)
AUD16008 Information Report Whistleblower Information Report Q3 2015 and Q4 2015

AUD16009

AUD16009 - Appendix B

Compliance With City-Wide Cash Handling Policies

AUD16010

AUD16010 - Appendix A

Follow Up of Performance Audit Report 2013-14 – Unlicensed Businesses

AUD16011

AUD16011 - Appendix A

Follow Up of Performance Audit Report 2013-15 – Cheques
AUD16012 Information Report Whistleblower Information Report Q1 2016

AUD16013

AUD16013 - Appendix A

Grants Follow Up

AUD16014

AUD16014 - Appendix A

Investments Follow Up

AUD16015

AUD16015 - Appendix A

Long Term Debt Follow Up

AUD16016

AUD16016 - Whistleblower Poster

Information Report Whistleblower Information Report Q2 2016
AUD16018 Information Report Summary of Results:  Driver Certification Program (DCP) Audit – Hamilton Fire Department
AUD16019 Information Report Summary of Results:  Driver Certification Program (DCP) Audit – Hamilton Street Railway

AUD16020

AUD16020 - Appendix A

Building Inspections Follow Up
AUD16021 IS & IAM Review Follow Up

AUD16022

AUD16022 - Appendix A

AUD16022 - Appendix B

AUD16022 - Appendix C

AUD16022 - Appendix D

AUD16022 - Appendix E

AUD16022 - Appendix F

AUD16022 - Appendix G

AUD16022 - Appendix H

AUD16022 - Presentation

Value-for-Money Consulting Report: Performance Measurement Research and Next Steps
AUD16023 Information Report – Whistleblower Information Report Q3 2016
Report Subject

AUD15001

AUD15001 - Appendix A

AUD15001 -  Private Citizen Email

Report 2014-15 – Review of Issues Identified by Mr. Chandrashekar

AUD15002

AUD15002 - Appendix A

2014 Annual Follow Up of Outstanding Recommendations

AUD15003

AUD15003 - Appendix A

Report 2014-04 – Corporate Services – Long Term Debt

AUD15004

AUD15004 - Appendix A

Report 2014-07 – Community and Emergency Services – Hamilton Paramedic Service Scheduling & Payroll

AUD15005

AUD15005 - Appendix A

Report 2013-01 – Public Health Services – Cold Chain/BIOS Program – Follow Up

AUD15006

AUD15006 - Appendix A

Audit Services Charter

AUD15007

AUD15007 - Appendix A

Information Report – Management Reponses to Performance Audit 2013-19 - GPS/AVL

AUD15008

AUD15008 - Appendix A

AUD15008 - Appendix B

2015 Internal Audit Work Plan

AUD15009

AUD15009 - Appendix A

Report 2015-09 Follow Up of Audit Report 2013-07 - Inactive Landfills

AUD15010

AUD15010 - Appendix A

AUD15010 - Appendix B

2015 Performance Audit Work Plan

AUD15011

AUD15011 - Appendix A

Report 2013-04 – Hamilton Water-Inventory Controls – Follow Up

AUD15012

AUD15012 - Appendix A

Report 2014-09 – Corporate Services – Accounts Receivable

AUD15013

AUD15013 - Appendix A

Report 2014-14 – Public Health Services –Hamilton Prenatal Nutrition Program

AUD15014

AUD15014 - Appendix A

Report 2012-11 – Public Health Services – Dental Services – Claims Payment Process – Follow Up

AUD15015

AUD15015 - Appendix A

Report 2014-10 – Planning & Economic Development – Animal Services

AUD15016

AUD15016 - Appendix A

Report 2013-09 – Community & Emergency Services – Hamilton Fire Department – Follow Up

AUD15017

AUD15017 - Appendix A

Report 2014-08 – Absenteeism

AUD15018

Report 2015-02 – Claims Adjusters & Operational Efficiencies (Value for Money Audit)

AUD15019

AUD15019 - Appendix A

Follow Up to Audit Report 2013-16 Homes for the Aged

AUD15020

AUD15020 - Appendix A

Audit Report 2014-12 By-law Enforcement

AUD15021

AUD15021 - Appendix A

Audit Report 2014-17 Water Billings Process

AUD15022

AUD15022 - Appendix A

Audit Report 2015-04 Water Supply Compliance/Conformance Review

AUD15023

AUD15023 - Appendix A

Audit Report 2014-16 Records Management

AUD15024

Audit Report 2014-18 IT Hardware Asset Management

AUD15025

AUD15025 - Appendix A

Audit Report 2015-03 VFM - Agenda Process

AUD15026

AUD15026 - Appendix A

Audit Report 2015-01 Property Tax Billings & Collections

AUD15027

AUD15027 - Appendix A

AUD15027 - Appendix B

Evaluation of Value For Money Pilot Program
AUD15028 Audit Report 2015-06 PHS Encryption
AUD15029 Information Report Whistleblower Information Updated for Q1 2015 & Q2 2015
AUD15030 Whistleblower Summary for 2010-2014

AUD15031

AUD15031 - Appendix A

Audit Report 2015-08 Salary Payroll Audit

AUD15032

AUD15032 - Appendix A

Audit Report 2015-05 Transfer Stations Audit

AUD15033

AUD15033 - Appendix A

Audit Report 2015-07 – Protective Plumbing Program (Value for Money Audit)
Report Subject
AUD14001 2013 Annual Follow Up of Outstanding Audit Recommendations
AUD14002 Report 2012-01 – Community Services – Recreation Facilities & Arenas – Cash Handling – Follow Up
AUD14003 Report 2013-11 – Public Works – Construction Contracts
AUD 14004 Report 2013-12 – Public Works – Food Services (Golf Courses)

AUD14005

AUD14005 - Appendix A

Report 2011-10 – Human Resources – Grievance Processes – Follow Up

AUD14006

AUD14006 - Appendix A

Report 2012-05 – Long Term Contract Review – Recycling Collection Services – Recycling Collection (Blue Box Collection) – Follow Up

AUD14007

AUD14007 - Appendix A

Report 2013-16 – Community and Emergency Services – Homes for the Aged – Accommodation Fees and Trust Funds

AUD14008

AUD14008 - Appendix A

Unlicensed Businesses – Value for Money Audit

AUD14009

AUD14009 - Appendix A

Report 2012-02 – Public Works – Bridge Maintenance Program – Follow Up

AUD14010

AUD14010 - Appendix A

Report 2012-10 – Public Health Services – Tobacco Control Program – Follow Up

AUD14011

AUD14011 - Appendix A

Report 2013-18 – Corporate Services – Investments

AUD14012

Assessment and Funding for Value for Money Audit Program

AUD14013

AUD14013 - Appendix A

Follow Up of External Validation of the 2012 Self-Assessment Review
AUD14014 Report 2013-10 – Corporate Services – Information Security and Identity & Access Management Review

AUD14015

AUD14015 - Appendix A

Report 2014-01 – Public Works – Fuel Usage

AUD14016

AUD14016 - Appendix A

Performance Audit Report 2013-19 – GPS/AVL Systems Performance Review (Value for Money)

AUD14017

AUD14017 - Appendix A

Report 2013-17 – Public Works – Traffic Inventory

AUD14018

AUD14018 - Appendix A

Report 2012-06 – Public Works – Snow Clearing Activities and Salt & Sand Contracts– Follow Up

AUD14019

AUD14019 - Appendix A

Report 2012-12 – Housing Services – Rent Supplement Programs– Follow Up

AUD14020

AUD14020 - Appendix A

Report 2014-02 – Planning and Economic Development – Building Inspections

AUD14021

AUD14021 - Appendix A

Report 2013-03 – Planning and Economic Development – Building Permit Fees– Follow Up

AUD14022

AUD14022 - Appendix A

Report 2014-03 – Community and Emergency Services – Recreation Division – Scheduling and Payroll

AUD14023

AUD14023 - Appendix A

Report 2014-05 – Roster Requirements Review 

AUD14024

AUD14024 - Appendix A

Report 2012-09 – City Vehicle Use, Allowances & Mileage Claims – Follow Up

AUD14025

Performance Audit Report 2014-11 – DARTS Project
Report Subject
AUD13001 2013 Internal Audit Work Plan
AUD13002 Report 2011-05 - OW - Overpayments to Active Clients
AUD13003 Report 2011-03 - Sole and Single Source Procurement – Follow Up
AUD13004 Report 2010-11 – Citizen Service Centre - Funds Handling – Follow Up
AUD13005 Report 2012-06 – Snow Clearing Activities and Salt & Sand Contracts
AUD13006 Report 2012-10 – Public Health Services (PHS) – Tobacco Control Program
AUD13007 AUD13007 - Information Report - Annual Follow Up
AUD13008 Report 2010-13 – Domiciliary Hostels – Follow Up
AUD13009 Report 2011-06 - Infectious Diseases Programs – Follow Up
AUD13010 Report 2011-11 – PRESTO – Financial Controls – Follow Up
AUD13011 Report 2011-01 – Culture Facilities – Cash Handling – Follow Up
AUD13012 Procurement Policy #19 Review
AUD13013 Report 2011-12 – Parking Infractions & Enforcement – Follow Up
AUD13014 Report 2012-08 - Procurement Card Usage
AUD13015 Initial Performance Audit Projects
AUD13016 Report 2012-12 – Housing Services - Rent Supplement Programs
AUD13017 External Validation of the 2012 Self-Assessment Review
AUD13018 Report 2012-09 - City Vehicle Use, Allowance & Mileage Claims
AUD13019 Report 2012-07 – Community Partnership Program Grants
AUD13020 Report 2013-01 – Public Health Services (PHS) – Cold Chain / BIOS Program
AUD13021 Report 2013-03 – Building Permit Fees
AUD13022 2013 Performance Audit Work Plan
AUD13023 Report 2012-11 – Public Health Services (PHS) – Dental Services – Claims Payment Process
AUD13024 Report 2013-13 – Employer Paid Parking (Value for Money Audit)
AUD13025 Report 2011-09 – Information Services – Software Asset Management – Follow Up
AUD13026 Report 2013-05 – Community and Emergency Services – Food Services (Arenas and Recreation Facilities)
AUD13027 Community and Emergency Services – Corporate Trunked Radio Upgrade Project
AUD13028 Community Services – Domiciliary Hostel Program
AUD13029 Community Services – Culture Facilities – Cash Handling
AUD13030 2013-04 Hamilton Water – Inventory Controls
AUD13031 City-Wide Cash Handling Guidelines
AUD13032 Inactive Landfill Sites
AUD13034 Report 2013-15 – Cheques (Value for Money Audit)
AUD13035 Report 2012-03 – Construction Contracts Review – Follow Up
CM13019 Report 2013-02 – Corporate Ethics Review
AUD13037 Report 2013-08 –Transit Overtime
AUD13038 Report 2013-09 – Fire Overtime
AUD13039 DARTS Review and Evaluation of the Value for Money Audit Program – Information Report
AUD13040 2014 Internal Audit Work Plan
AUD13041 Update on DART Review – Information Report

Our Staff

Charles Brown, CPA, CA, CPA (Illinois)
Director – Audit Services/Auditor General

Brigitte Minard, CPA, CA, CIA, CGAP, HBA
Manager, Performance & Internal Control/Deputy City Auditor

Domenic Pellegrini, MBA, CPA, CMA, CIA
Senior Internal Auditor

Amy Bodner, CPA, CA, CIA, MAcc, Bsc
Performance Auditor

Sana Malik, CIA, CCSA, CFE
Senior Internal Auditor

Amanda Pavao, BSc
Intermediate Internal Auditor

Contact Us

Contact
Phone: 905-546-2424 Ext. 3107
Email: audit.services@hamilton.ca
Fax: 905-546-2573

Location
3rd Floor, 50 Main Street East
Hamilton, Ontario
L8N 1E9

Suggestions for Audit

Let us know if there is a specific area you would like Audit Services to review.

Complete the online form