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.
What We Do
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.
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).
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 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.
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.
|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|
|2019 Operating Budget: Our Citizen Survey Business Case (BC-08) (GIC – Budget)|
|Hamilton Fire Department Risk Assessment|
|Information Report Whistleblower Information Update for Q4 2017|
|AUD18002||Information Report Whistleblower Information Update for Q1 2018|
|Follow Up to Audit Report 2013-02 Corporate Ethics Review|
|Follow Up to Audit Report 2014-12 By-law Enforcement|
|Follow Up to Audit Report 2014-08 Absenteeism|
|AUD18006||Information Report Whistleblower Information Update for Q2 2018|
|Fraud & Waste Hotline Report|
|Follow Up to Audit Report 2014-05 Roster Requirements Review|
|Follow Up to Audit Report 2013-19 GPS/AVL Systems Performance Review|
|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|
|Audit Report 2015-11 Public Works – Capital Projects Contract Review & Follow Up to Audit Report 2013-11 Construction Contracts Review|
|Audit Report 2015-14 Continuous Auditing Pilot – Procurement Cards|
|Performance Audit Report 2016-09 Ontario Works Employment Services Review|
Performance Audit Report 2016-09 Ontario Works Employment Services Review – Amended
|Performance Audit Report 2016-03 – Use of External Consultants|
|Audit Report 2015-13 Continuous Auditing Pilot – Accounts Payable|
|AUD17010||Information Report Whistleblower Information Update for Q1 2017|
|Performance Audit Report 2017-01 – Reserves|
|Follow Up to Audit Report 2014-07 Community and Emergency Services – Hamilton Paramedic Service (HPS) Scheduling & Payroll|
|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)|
|Follow Up to Audit Report 2014-14 Public Health Services (PHS) – Hamilton Prenatal Nutrition Program (HPNP)|
|Follow Up to Audit Report 2015-04 Public Works – Water Supply Compliance Review|
|AUD17018||Information Report Whistleblower Information Update for Q2 2017|
|Follow Up to Audit Report 2014-09 Corporate Services – Accounts Receivable|
|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|
|Follow Up to Audit Report 2014-10 Planning & Economic Development – Animal Services|
|Audit Report 2017-03 CityHousing Hamilton Review – Purchasing & Payment System|
|Follow Up to Audit Report 2014-17 Public Works – Water Billings Process|
|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|
|Follow Up to Audit Report 2015-03 Office of the City Clerk – Agenda Process|
|Audit Report 2017-04 Public Works – Office Accommodations|
|AUD17030||Information Report Whistleblower Information Update for Q3 2017|
|Follow Up to Performance Audit Report 2015-07 Protective Plumbing Program (Value for Money Audit)|
|Follow Up to Audit Report 2014-16 Office of the City Clerk – Records Management|
|2015 Annual Follow Up|
|AUD16002||Fuel Usage Follow Up (2014-01)|
|Transit Overtime Follow Up (2013-08)|
|Work Plan 2016|
|Food Services Golf Follow Up (2013-12)|
|Traffic Inventory Follow Up (2013-17)|
|AUD16008||Information Report Whistleblower Information Report Q3 2015 and Q4 2015|
|Compliance With City-Wide Cash Handling Policies|
|Follow Up of Performance Audit Report 2013-14 – Unlicensed Businesses|
|Follow Up of Performance Audit Report 2013-15 – Cheques|
|AUD16012||Information Report Whistleblower Information Report Q1 2016|
|Grants Follow Up|
|Investments Follow Up|
|Long Term Debt Follow Up|
|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|
|Building Inspections Follow Up|
|AUD16021||IS & IAM Review Follow Up|
|Value-for-Money Consulting Report: Performance Measurement Research and Next Steps|
|AUD16023||Information Report – Whistleblower Information Report Q3 2016|
|Report 2014-15 – Review of Issues Identified by Mr. Chandrashekar|
|2014 Annual Follow Up of Outstanding Recommendations|
|Report 2014-04 – Corporate Services – Long Term Debt|
|Report 2014-07 – Community and Emergency Services – Hamilton Paramedic Service Scheduling & Payroll|
|Report 2013-01 – Public Health Services – Cold Chain/BIOS Program – Follow Up|
|Audit Services Charter|
|Information Report – Management Reponses to Performance Audit 2013-19 - GPS/AVL|
|2015 Internal Audit Work Plan|
|Report 2015-09 Follow Up of Audit Report 2013-07 - Inactive Landfills|
|2015 Performance Audit Work Plan|
Report 2013-04 – Hamilton Water-Inventory Controls – Follow Up
|Report 2014-09 – Corporate Services – Accounts Receivable|
|Report 2014-14 – Public Health Services –Hamilton Prenatal Nutrition Program|
|Report 2012-11 – Public Health Services – Dental Services – Claims Payment Process – Follow Up|
|Report 2014-10 – Planning & Economic Development – Animal Services|
|Report 2013-09 – Community & Emergency Services – Hamilton Fire Department – Follow Up|
|Report 2014-08 – Absenteeism|
Report 2015-02 – Claims Adjusters & Operational Efficiencies (Value for Money Audit)
|Follow Up to Audit Report 2013-16 Homes for the Aged|
|Audit Report 2014-12 By-law Enforcement|
|Audit Report 2014-17 Water Billings Process|
|Audit Report 2015-04 Water Supply Compliance/Conformance Review|
|Audit Report 2014-16 Records Management|
|Audit Report 2014-18 IT Hardware Asset Management|
|Audit Report 2015-03 VFM - Agenda Process|
|Audit Report 2015-01 Property Tax Billings & Collections|
|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|
|Audit Report 2015-08 Salary Payroll Audit|
|Audit Report 2015-05 Transfer Stations Audit|
|Audit Report 2015-07 – Protective Plumbing Program (Value for Money Audit)|
|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)|
|Report 2011-10 – Human Resources – Grievance Processes – Follow Up|
|Report 2012-05 – Long Term Contract Review – Recycling Collection Services – Recycling Collection (Blue Box Collection) – Follow Up|
|Report 2013-16 – Community and Emergency Services – Homes for the Aged – Accommodation Fees and Trust Funds|
|Unlicensed Businesses – Value for Money Audit|
|Report 2012-02 – Public Works – Bridge Maintenance Program – Follow Up|
|Report 2012-10 – Public Health Services – Tobacco Control Program – Follow Up|
|Report 2013-18 – Corporate Services – Investments|
|Assessment and Funding for Value for Money Audit Program|
|Follow Up of External Validation of the 2012 Self-Assessment Review|
|AUD14014||Report 2013-10 – Corporate Services – Information Security and Identity & Access Management Review|
|Report 2014-01 – Public Works – Fuel Usage|
|Performance Audit Report 2013-19 – GPS/AVL Systems Performance Review (Value for Money)|
|Report 2013-17 – Public Works – Traffic Inventory|
|Report 2012-06 – Public Works – Snow Clearing Activities and Salt & Sand Contracts– Follow Up|
|Report 2012-12 – Housing Services – Rent Supplement Programs– Follow Up|
|Report 2014-02 – Planning and Economic Development – Building Inspections|
|Report 2013-03 – Planning and Economic Development – Building Permit Fees– Follow Up|
|Report 2014-03 – Community and Emergency Services – Recreation Division – Scheduling and Payroll|
|Report 2014-05 – Roster Requirements Review|
|Report 2012-09 – City Vehicle Use, Allowances & Mileage Claims – Follow Up|
|Performance Audit Report 2014-11 – DARTS Project|
|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|
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
Sana Malik, CIA, CCSA, CFE
Senior Internal Auditor
Amanda Pavao, BSc
Intermediate Internal Auditor
Phone: 905-546-2424 Ext. 3107
3rd Floor, 50 Main Street East
Suggestions for Audit
Let us know if there is a specific area you would like Audit Services to review.
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