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Office of the City Auditor
The Office of the City Auditor (OCA) provides independent, objective assurance and consulting services designed to add value and improve the City of Hamilton’s operations. The OCA brings a systematic, disciplined approach to evaluating and improving the effectiveness of risk management, control and governance processes.
City Auditor Appointed by By-Law as an Auditor General
The City Auditor has been appointed by By-law 19-180 as an Auditor General under Section 223.19 of the Ontario Municipal Act, 2001, with the responsibilities, including the powers, duties and protections, under Sections 223.19 to 223.23 of the Ontario Municipal Act, 2001. These responsibilities apply to the extent authorized by Sections 223.19 to 223.23 of the Ontario Municipal Act, 2001.
The added powers and protections provided to the City Auditor (by appointment as an Auditor General) strengthens the position of independence and institutional security of the City Auditor while providing information to Council for its oversight role.
In the capacity of Auditor General, the City Auditor 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 Charter of the Office of the City Auditor - approved by Council September 11, 2019
Scope of the Office of the City Auditor
The Office of the City Auditor 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.
Consulting
In addition to audit engagements, City Auditor staff 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
The City Auditor 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)).
The City Auditor 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 the City Auditor in fulfilling its objectives.
The City Auditor, through the appointment by Council 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 Office of the City Auditor, its personnel report to the City Auditor, 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 City Auditor 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.
The City Auditor 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 City Auditor has 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.
Audit Planning
Each term of Council, the City Auditor 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
Office of the City Auditor Work Plan 2019 to 2022
The risk-based Office of the City Auditor Work Plan for the current Council Term (2019-2022) was developed using a risk assessment process that combined information from many sources, including:
- Risk assessment of City Services using a standard set of attributes (complexity of operations, susceptibility to error, manipulation or fraud, asset profile, community trust/confidence, degree of change, financial, non-compliance).
- Input from the Corporate Leadership Team (Directors, GM’s and City Manager)
- Input/insights from Council
- Current and emerging risks in the Local Government Sector
- High profile issues in other Municipalities
- Themes from previous projects
Office of the City Auditor 2019-2022 Work Plan and Proposed Projects Subsequent Years
Audit Reports to Committees
A written report is prepared and issued by the City Auditor 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 value for money audits) are presented to the Audit, Finance and Administration Committee.
2022 Reports
| Report | Subject |
|---|---|
|
AUD22004 |
Grightmire Arena Lessons Learned Audit Pursuant to Section 9.1, Sub-section (f) of the City's Procedural By-law 21-021, as amended, and Section 239(2), Sub-section (f) of the Ontario Municipal Act, 2001, as amended, as the subject matter pertains to advice that is subject to solicitor-client privilege, including communications necessary for that purpose. |
| AUD22003 | Fraud, Waste and Whistleblower Semi-Annual Update |
|
AUD22002 |
City Auditor Reporting of Serious Matters to Council (Case #50695) Pursuant to Section 9.1, Sub-sections (a) and (e) of the City's Procedural By-law 21-021, as amended; and, Section 239(2), Sub-sections (a) and (e) of the Ontario Municipal Act, 2001, as amended, as the subject matter pertains to the security of the property of the municipality or local board; and litigation or potential litigation, including matters before administrative tribunals, affecting the municipality or local board. |
|
AUD22001 |
City Auditor Reporting of Serious Matters to Council (Case #52693) Pursuant to Section 9.1, Sub-sections (a), (b), and (d) of the City's Procedural By-law 21-021 and Section 239(2), Sub-sections sections (a), (b), and (d) of the Ontario Municipal Act, 2001, as amended, as the subject matters pertain to the security of the property of the municipality or local board; personal matters about an identifiable individual, including municipal or local board employees; and labour relations or employee negotiations. |
2021 Reports
| Report | Subject |
|---|---|
|
Hamilton Future Fund Audit |
|
|
AUD21012 |
Investigation Update Pursuant to Section 9.1, Sub-sections (b), (d) and (e) of the City's Procedural By-law 21-021 and Section 239(2), Sub-sections (b), (d) and (e) of the Ontario Municipal Act, 2001, as amended, as the subject matter pertains to personal matters about an identifiable individual, including municipal or local board employees; labour relations or employee negotiations; and, litigation or potential litigation, including matters before administrative tribunals, affecting the municipality or local board |
| AUD21011 | Fraud and Waste Annual Report |
| AUD21010 Appendix A Appendix B Appendix C |
Road Maintenance Small Tools and Equipment Inventory Audit and Follow Up to Audit Report AUD11006 Appendix “D” Pursuant to Section 9.1, Sub-section (a) of the City's Procedural By-law 21-021, as amended, and Section 239(2), Sub-section (a) of the Ontario Municipal Act, 2001, as amended, as the subject matter pertains to the security of the property of the municipality or local board. |
| AUD21009 |
Fraud and Waste Report #32153 – Update Pursuant to Section 9.1, Sub-sections (b), (d) and (e) of the City's Procedural By-law 21-021, and Section 239(2), Sub-sections (b), (d) and (e) of the Ontario Municipal Act, 2001, as amended, as the subject matter pertains to personal matters about an identifiable individual, including municipal or local board employees; labour relations or employee negotiations; and litigation or potential litigation, including matters before administrative tribunals, affecting the municipality or local board. |
| Review: Ward 3 Capital Reserve Administration Oversight | |
| AUD21007 | City Auditor Reporting of Serious Matters to Council (Case #39691) |
| Roads Value for Money Audit | |
| AUD21005 | City Auditor Reporting of Serious Matters to Council (Case #37265) Pursuant to Section 9.1, Sub-sections (b) and (d) of the City's Procedural By-law 21-021, and Section 239(2), Sub-sections (b) and (d) of the Ontario Municipal Act, 2001, as amended, as the subject matter pertains to personal matters about an identifiable individual, including municipal or local board employees; and labour relations or employee negotiations. |
| AUD21004 | Cyber Security Audit Appendices 'A', 'B', 'C', 'D', and 'E' Pursuant to Section 9.1, Sub-section (a) of the City's Procedural By-law 21-021, and Section 239 (2), Sub-section (a) of theOntario Municipal Act, 2001, as amended, as the subject matter pertains to the security of the property of the municipality or local board. |
| AUD21003 | Fraud and Waste Investigation Update Report #28276 Pursuant to Section 9.1, Sub-sections (b) and (d) of the City's Procedural By-law 21-021, and Section 239(2), Sub-sections (b) and (d) of the Ontario Municipal Act, 2001, as amended, as the subject matter pertains to personal matters about an identifiable individual, including municipal or local board employees; and labour relations or employee negotiations. |
| AUD21002 | Enhancing Compliance with City-Wide Cash Handling Policy |
| AUD21001 |
Fraud, Waste, and Whistleblower Semi-Annual Update |
2020 Reports
| Report | Subject |
|---|---|
| AUD20010 |
City Auditor Reporting of Serious Matters to Council (Case #26158) (AUD20010) (City Wide) Pursuant to Section 8.1, Sub-sections (b), (d) and (e) of the City's Procedural By-law 18-270, as amended, and Section 239(2), Sub-sections (b), (d) and (e) of the Ontario Municipal Act, 2001, as amended, as the subject matter pertains to personal matters about an identifiable individual, including municipal or local board employees; labour relations or employee negotiations; and litigation or potential litigation, including matters before administrative tribunals, affecting the municipality or local board. |
| Accessible Transportation Services (ATS) Eligibility Audit (Outstanding Business List Item) | |
|
Audit Report 2020-04 Transportation Operations Inventory Audit, Fraud & Waste Investigation, and Follow Up Audit Report 2013-14 – Public Works – Traffic Inventory Discussion of Confidential Appendix 'E' to this report, would be pursuant to Section 8.1, Sub-section (a) of the City's Procedural By-law 18-270, as amended, and Section 239(2), Sub-section (a) of the Ontario Municipal Act, 2001, as amended, as the subject matter pertains to the security of the property of the municipality or local board. |
|
| Fraud and Waste Annual Report | |
| AUD20006 |
City Auditor Reporting of Serious Matters to Council Pursuant to Section 8.1, Sub-sections (a), (b), (d), and (f) of the City's Procedural By-law 18-270, as amended, and Section 239(2), Sub-sections (a), (b), (d), and (f) of the Ontario Municipal Act, 2001, as amended, as the subject matter pertains to the security of the property of the municipality or local board; personal matters about an identifiable individual, including municipal or local board employees; labour relations or employee negotiations; and advice that is subject to solicitor-client privilege, including communications necessary for that purpose. |
| AUD20005 |
Special Audit Respecting Case Number 2019-013 Discussion of Confidential Appendices “A” and "B" to this report in Closed Session, would be pursuant to Section 8.1, Sub-section (a) of the City's Procedural By-law 18-270, as amended, and Section 239(2), Sub-section (a) of the Ontario Municipal Act, 2001, as amended, as the subject matter pertains to the security of the property of the municipality or local board. |
| AUD20004 |
Control Weaknesses Respecting Case 2019-26707 Discussion of Confidential Appendix “A” to this report in Closed Session, would be pursuant to Section 8.1, Sub-section (a) of the City's Procedural By-law 18-270, as amended, and Section 239(2), Sub-section (a) of the Ontario Municipal Act, 2001, as amended, as the subject matter pertains to the security of the property of the municipality or local board. |
| City Auditor Reporting of Serious Matters to Council Policy | |
|
AUD20002 |
Follow Up to Performance Audit Report 2013-13 Employer Paid Parking (Value for Money Audit) |
| AUD20001 | Fraud, Waste, and Whistleblower Update Q3 2019 |
2019 Reports
| 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) |
| AUD19004 Appendix A |
Housing Services Division: Capital |
| AUD19004(a) | Supplementary Audit Report – Housing Services Division: Capital |
| AUD19005 Appendix A |
Office of the City Auditor Charter |
| AUD19006 Appendix A |
Reporting Process for the Office of the City Auditor Audit Assurance Reports |
| AUD19007 Appendix A Appendix B |
Office of the City Auditor Work Plan 2019-2022 |
| AUD19008 Appendix A Appendix B Appendix C Appendix D |
Hamilton Fire Department Risk Assessment |
| HUR19022 / AUD19009 Appendix A Appendix B |
Employee Code of Conduct Updates (joint Report with Human Resources) |
| AUD19010 | Number not in use |
| AUD19011 Appendix A Presentation |
Fraud and Waste Hotline Launch |
| AUD19012 | Whistleblower, Fraud and Waste Information Update for Q2 2019 |
| AUD19013 | Number not in use |
| Children’s Services Risk Assessment Report | |
| Children’s Services: Office of the City Auditor Consulting Report |
2018 Reports
| 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 |
2017 Reports
| 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 |
2016 Reports
| 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 |
2015 Reports
| 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 |
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) |
2014 Reports
| 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 |
2013 Reports
.
| 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 |
Annual Fraud and Waste Report
At the November 18, 2021 Audit, Finance and Administration Committee meeting, the Fraud and Waste Annual Report was presented. This report provides a summary of Fraud, Waste, and Whistleblower activity for the period of July 1, 2020 to June 30, 2021, meeting the 2020 year-end requirement for whistleblower disclosures and the 2021 mid-year reporting requirement for whistleblower disclosures.
- Fraud and Waste Annual Report Full Report - July 1, 2020 to June 30, 2021
- Fraud and Waste Annual Report At-A-Glance - July 1, 2020 to June 30, 2021
Our Staff
Charles Brown, CPA, CA
City Auditor/Auditor General
Brigitte Minard, CPA, CA, CIA, CGAP, HBA
Deputy City Auditor
Lyn Guo, MBA, CMA (US), CIA
Senior Auditor
Aleksandra Stojanova, CPA, CA, CIA, CPA (Illinois)
Senior Auditor
Jacqui De Jesus, CPA
Senior Auditor
Nancy Hu, CFE, CIA
Senior Auditor
Cindy Purnomo Stuive
Audit Coordinator
Suggestions for Office of the City Auditor
Let us know if there is a specific area you would like the Office of the City Auditor to review. Complete the online form
Reporting Fraud and Waste
The Hotline is operated independently by a third party. Reports can be submitted online, by phone, mail, email and fax.
Phone 1-888-390-0393
Mail PO Box 91880, West Vancouver, BC V7V 4S4
Email [email protected]
Fax 1-844-785-0699
Contact us
Contact Info
Phone: 905-546-2424 Ext. 2257
Email: [email protected]
Fax: 905-546-2573
Location
50 Main Street East, 3rd Floor
Hamilton, Ontario
L8N 1E9
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