Office of the City Auditor provides independent, objective assurance and consulting services designed to add value and improve the City of Hamilton’s operations. The City Auditor 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 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 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.
The City Auditor 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 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 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)
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 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.
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.
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
Types of Work Performed
The Office of the City Auditor performs the following types of work:
Audits (Value for Money and Compliance)
Audits are designed to add value and improve an organization's operations. Audits help an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve risk management, control, governance processes and examine the efficiency, effectiveness and economy of operations to add value and improve the City of Hamilton’s service delivery.
Consulting and Risk Assessment
- Conducting risk assessments and related workshops/facilitated exercises to proactively identify risks and risk mitigations so that risks can be managed appropriately;
- Performing research;
- Providing education/training sessions on audit related topics such as risk management, fraud awareness, internal controls, continuous improvement or performance measurement;
- Providing professional advice on relevant issues; and
- Performing Lessons Learned/Opportunities Assessments on project/program implementations that have experienced difficulties or challenges.
In addition to these planned activities the OCA is responsible for providing oversight of all special investigations conducted by the City to ensure quality and independence. Special investigations are not planned activities but are responsive to need. They are undertaken by the OCA pursuant to authorities given under the Whistleblower By-law (19-181) and the City of Hamilton’s Fraud Policy and Protocol. These include reviews or investigations of matters of alleged or suspected wrongdoing, per the Whistleblower By-law or fraud, waste or other similar activities reported by employees or residents through the Fraud and Waste Hotline or other mechanisms.
Also, the OCA performs follow-up audits that are conducted within 12-36 months of the initial audit and an annual report of the completion status of management action plans. These activities require that a portion of resource time be set aside as well.
Projects in Progress
The following projects are in progress and should be completed by the end of 2019:
- Road Operations and Construction Programs (Value for Money Audit)
- Child Care Risk Assessment
- Child Care Management - Operator Compliance Assessments (Consulting)
- Storm Water Management (Value for Money Audit, will be completed in 2020)
- LRT - Initial Risk Assessment Consulting
- Grightmire Arena – Lessons Learned Consulting Project
- Hamilton Future Fund (Compliance and Value for Money Audit)
Ongoing Projects through 2019 to 2022
Follow Up of Recommendations from Previous Audit Reports (Audit)
This work relates to the verification of the status of the implementation of audit recommendations from audit reports issued. The International Standards for the Professional Practice of Internal Auditing requires the follow up of recommendations made. This work includes both follow up of individual audit reports and recommendations from various reports that have not yet been resolved by Management.
Timeline: Throughout 2019-2022.
Spot Cash Counts (Audit and Fraud Prevention)
A type of “pop-up” audit. Cash counts will occur at a select number of locations across all operations to ensure compliance with the City’s Corporate Cash Handling Policy, safeguard assets and act as a deterrent. Five to ten locations will be selected for this project per year. An overall report about the state of cash handling in the organization will be provided.
Timeline: Throughout 2019-2022, reported on annually.
Organization-Wide Fraud Prevention and Detection Program: Intake, Investigation and Reporting (Fraud and Waste Hotline management)
Development and implementation of a comprehensive fraud prevention and detection program. Includes developing and providing education/training to the organization, investigation support, case documentation and management and maintaining a roster of fraud/forensic accounting specialists. Management of the Fraud and Waste Hotline that was launched in July 2019.
Light Rail Transit (LRT) (Risk Assessment/Consulting)
Working with the LRT Office, periodic risk assessments will be conducted throughout the lifespan of the LRT to assist the project to ensure that risks and opportunities are identified, and that management has action plans in place to manage, mitigate or avoid risks and realize benefits from opportunities.
Enterprise Risk Management (Risk Assessment/Consulting)
Raising awareness in the organization about the importance of enterprise risk management throughout the organization by providing educational sessions to support the development of a corporate risk profile and related corporate policy by management by enabling management to complete risk self-assessments and to develop corresponding action plans. Note: Requires significant time commitment from the Senior Leadership Team
Timeline: 2021 (Support the development of a corporate risk profile and action plans by management.)
Transit: DARTS (Audit, type to be determined)
Council provided direction in 2017 to conduct an annual audit of DARTS. Specified procedures audits will be performed. This audit may be co-sourced and would need to be funded by the Transit Division. Dependent on funding being received from Transit. This item is pending the completion of a Master Operating Agreement between the City and DARTS. Topics may include: Complaints, dispatch, ridership accuracy compared to demand, DARTS budgeting, benchmarking against other jurisdictions, vehicle maintenance, service model evaluation.
Performance Excellence Advice and Education (Consulting)
Advice and support to ongoing corporate performance excellence initiatives. Work may include giving educational presentations to staff/management meetings about the importance of internal controls, business procedures and a consistent work product. Other activities may include support to assist with data analysis using audit analytics software and assisting departments with performing control self-assessments to identify areas for improvement. Also provide commentary on lessons learned for how to apply this approach to other areas in the organization.
Continuous Auditing - Various Topics (Compliance Auditing)
Topics may include procurement cards, accounts payable, corporate cell phones. Continuous auditing is ongoing monitoring that leverages technology to flag potential anomalies and/or high-risk items. Note: Investment in software licenses for monitoring technology may be required in the future.
Proposed Projects for 2019 to 2022
Red Hill Valley Parkway: Judicial Investigation Participation (Other)
Support of the judicial investigation for Red Hill Valley Parkway as requested by the Commissioner.
Timeline: 2019-2020 (or until completed)
Financial Sustainability (Research Report)
One of the biggest challenges facing Canadian municipalities is long-term financial sustainability. This is a research-focused consulting project that would research best practices across North American municipalities assess current practices at the City of Hamilton. Recommendations will be made to enhance the City of Hamilton’s long-term financial sustainability.
Housing Services: Homeless and Shelter Programs (Value for Money Audit)
Audit of contracts for the provision of emergency shelter services and homelessness programs to determine if value for money is being achieved, with a focus on the achievement of outcomes (effectiveness).
Housing Services (Value for Money Audit or Risk Assessment)
An audit or risk assessment in the area of Housing Services, with the specific topic and type of project to be determined after initial research is completed.
Diversity, Equity and Inclusion (Consulting or Audit)
A project that includes a research component that benchmarks for best practices in other leaders in this work in the MASH (municipalities, academic, school and hospital) sector. Compare the City’s strategy to these benchmarks and assess progress made and effectiveness of efforts.
Code Red (Value for Money Audit)
It has been 10 years since Code Red first identified challenges in various neighbourhoods across the city. This audit will assess the volume of spending the city has invested in addressing Code Red Concerns and ask questions such as: what has been the impact of this investment – are we getting value and good outcomes and consider the risks and opportunities of this investment.
Grants and Transfer Payments (Compliance and Value for Money Audit)
An audit that will critically consider all the City’s various grant and transfer payment programs. Once initial planning work is completed, the project scope will be narrowed to focus on the highest risk payment streams at the City.
Hamilton Waterfront Trust (Value for Money Audit)
An audit to determine if there are ways to improve the value for money achieved from the City’s investment and spending at the Hamilton Waterfront Trust, with a focus on future performance improvements that can be achieved.
Transit Route Management (Value for Money Audit)
An audit to critically assess if transit route management is optimized from a value for money perspective.
Budget Process and Variance Management (Audit or Consulting, to be determined after initial research)
Common complaints are that the budget process is difficult to understand and evaluate, it is hard to link actuals to budget. This is an audit to evaluate the efficiency and effectiveness of the budget process. Service based budgeting will also be considered in the audit. Recommendations will be made improve engagement and understanding of the budget process.
Cybersecurity (Audit or Risk Assessment, to be determined after initial research)
Cybersecurity attacks are becoming more and more common. This is a project that will include penetration testing to determine where the City’s key vulnerabilities are located. Note: Additional funding may be required to engage the required external experts.
IT Disaster Recovery/Business Continuity Planning (Compliance Audit)
IT is critical to the City’s operations in all service areas. Includes a review of the organization’s disaster recovery plan, evaluates the risks covered, and assess if the plan includes appropriate measures to enable recovery from threats or incidents.
Growth Planning: Coordination Across City of Hamilton Departments (Consulting)
Growth Planning is complex and involves expertise across the organization. This audit will include reviewing related processes and assessing if the City organizes itself in a manner that enables the achievement of value for money spent in Growth Planning.
Use of City Vehicles Audit (Value for Money Audit)
An audit of the processes related to the usage of City vehicles. There have been significant advances in technology in recent years for GPS technology and fleet administration. The effectiveness of oversight, management processes and the use of technology will be examined.
Deferred Projects for 2019 to 2022
The following audits were included in the 2016-2018 Work Plan. Due to a high proportion of staff vacancies (7 vacancies at various points during 2016-2019) in the Office of the City Auditor, these projects will be carried over for completion in 2019-2022.
Procurement By-law Analysis (Consulting)
A data-driven project with the purpose of taking the Procurement By-law and designing procedures for how to effectively analyze procurement data using audit analytics software to effectively identify risks, irregularities and non-compliance with the procurement by-law. The goal will be to develop reports that can easily be run on a regular basis based on criteria developed during the project so that Procurement is able to follow up in a timely manner with the various Divisions.
Quality Assessment Review (QAR) (Other)
To comply with Institute of Internal Auditor’s International Standards for the Professional Practice of Internal Auditing, it is required that internal audit shops have independent quality assessments every five years. The most recent assessment occurred in 2012. This item is dependent on receiving adequate budget to have a QAR performed.
Audit Universe Update and Risk Assessment (Risk Assessment)
A full-scale update of the audit universe and a related risk assessment is typically performed every five years with an update performed during the other years. The most recent full-scale audit universe update and risk assessment occurred in 2012.
The following projects were included in the 2016-2018 Work Plan. Due to changing circumstances, risks and corporate priorities, some of these projects have been moved to the “B”-List (Appendix “B” to Report AUD19004) and will be considered for completion in future years and some have been removed from consideration due to the volume of other higher priority items, proposed changes in municipal service offerings. Management is still responsible to ensure the provision of these services in an appropriate manner.
- AODA (Accessibility Standards for Customer Service Compliance, Human Resources Integrated Accessibility Standards (IAS) for Employment Compliance, Built Environment Compliance)
- Emergency Management - Compliance with Legislated Requirements
- Environmental Services
- Hamilton Police Service
- Hamilton Public Library
- Human Resources - Performance Accountability & Development System
- Public Health Services - Chronic Disease and Injury Prevention Division
- Real Estate - Expropriations
- Security and Safety at City Facilities
Staffing and Available Hours
Staffing and Available Hours This plan reflects the current Council-approved funding. Additional staff may be required if the risk profile changes significantly or if there is an increased demand for audit services, including significant volume for the recently launched Fraud and Waste Hotline. Value for money audits and risk assessments take longer to complete than traditional compliance audits, so fewer projects are included on this work plan compared to previous plans.
The portfolio of work executed includes work plan projects, special requests received during the year, advice and education to audit clients on internal controls, new corporate initiatives, emerging issues audit research, maintaining the Office of the City Auditor’s work methodology and audit planning.
Timelines to complete projects are estimates only. Risk Assessments and consulting projects require significant participation from management to identify risks, agree on issues and provide management action plans. For any project, if management does not provide information in a timely manner, it is challenging to achieve the planned timelines.
Since this is a longer-term audit plan, an update of this plan may be provided to the Audit, Finance and Administration Committee at least once per calendar year.
Proposed Projects Subsequent Years
Projects for the 2019 to 2022 Office of the City Auditor Work Plan are listed above. However, there are many service areas which should be addressed but, due to the limitations in available staff hours, could not be accommodated in the 2019 to 2022 work plan. These projects will be re-evaluated annually to ensure continued relevance and priority and will be considered in subsequent years. Should 2019 to 2022 scheduling or resources allow, the projects noted below would be considered for possible completion in the current term of Council. Any projects previously included on a “B” List but not included on this list are no longer considered priority areas for work.
- Absenteeism and Attendance Management (Fire, EMS, Police)
- Asset Management
- By-law Enforcement
- Capital Project Management
- Capital Works Projects - Quality Management
- City-wide Vehicle Fleet Management
- Development Approvals
- Development Charges
- Employee Benefits
- EMS/Fire Resource Management
- Forestry - Street Tree Program
- Growth Management - Quality management of new development infrastructure
- Housing - Rent Supplement Programs
- IT Asset Management
- IT Risk Assessment
- IT Service Desk
- Organic Waste Management and Recycling
- Real Estate Management, including land sales
- Security and Safety at City Facilities
- Sick leave/disability payments and case management
- Social Services (OW, Support Services, Discretionary Benefits) - Intake and Payment Processes
- Waste Management
- Wastewater Management
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 VFM audits) are presented to the Audit, Finance and Administration Committee.
|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|
|2019 Operating Budget: Our Citizen Survey Business Case (BC-08) (GIC – Budget)|
|Housing Services Division: Capital|
|AUD19004(a)||Supplementary Audit Report – Housing Services Division: Capital|
|Office of the City Auditor Charter|
|Reporting Process for the Office of the City Auditor Audit Assurance Reports|
|Office of the City Auditor Work Plan 2019-2022|
|Hamilton Fire Department Risk Assessment|
HUR19022 / AUD19009
|Employee Code of Conduct Updates (joint Report with Human Resources)|
|AUD19010||Number not in use|
|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|
|AUD18001||Information Report Whistleblower Information Update for Q4 2017|
|AUD18002||Information Report Whistleblower Information Update for Q1 2018|
AUD18003 - Appendix A
|Follow Up to Audit Report 2013-02 Corporate Ethics Review|
AUD18004 - Appendix A
|Follow Up to Audit Report 2014-12 By-law Enforcement|
AUD18005 - Appendix A
|Follow Up to Audit Report 2014-08 Absenteeism|
|AUD18006||Information Report Whistleblower Information Update for Q2 2018|
AUD18007 - Appendix A
|Fraud & Waste Hotline Report|
AUD17001 - Appendix A
|Follow Up to Audit Report 2014-05 Roster Requirements Review|
AUD17002 - Appendix A
|Follow Up to Audit Report 2013-19 GPS/AVL Systems Performance Review|
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 - 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 - Appendix A
|Audit Report 2015-14 Continuous Auditing Pilot – Procurement Cards|
AUD17007 - Appendix A
|Performance Audit Report 2016-09 Ontario Works Employment Services Review|
AUD17007(a) - Appendix A
AUD17007(a) - Appendix B
|Performance Audit Report 2016-09 Ontario Works Employment Services Review – Amended|
AUD17008 - Appendix A
AUD17008 - Presentation
|Performance Audit Report 2016-03 – Use of External Consultants|
AUD17009 - Appendix A
|Audit Report 2015-13 Continuous Auditing Pilot – Accounts Payable|
|AUD17010||Information Report Whistleblower Information Update for Q1 2017|
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 - Appendix A
|Follow Up to Audit Report 2014-07 Community and Emergency Services – Hamilton Paramedic Service (HPS) Scheduling & Payroll|
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 - Appendix A
|Follow Up to Audit Report 2014-14 Public Health Services (PHS) – Hamilton Prenatal Nutrition Program (HPNP)|
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 - Appendix A
|Follow Up to Audit Report 2014-09 Corporate Services – Accounts Receivable|
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 - Appendix A
|Follow Up to Audit Report 2014-10 Planning & Economic Development – Animal Services|
AUD17024 - Appendix A
|Audit Report 2017-03 CityHousing Hamilton Review – Purchasing & Payment System|
AUD17025 - Appendix A
|Follow Up to Audit Report 2014-17 Public Works – Water Billings Process|
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 - Appendix A
|Follow Up to Audit Report 2015-03 Office of the City Clerk – Agenda Process|
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 - Appendix A
|Follow Up to Performance Audit Report 2015-07 Protective Plumbing Program (Value for Money Audit)|
AUD17032 - Appendix A
|Follow Up to Audit Report 2014-16 Office of the City Clerk – Records Management|
|AUD16001||2015 Annual Follow Up|
|AUD16002||Fuel Usage Follow Up (2014-01)|
AUD16003 - Appendix A
|Transit Overtime Follow Up (2013-08)|
AUD16005 - Appendix A
AUD16005 - Appendix B
|Work Plan 2016|
AUD16006 - Appendix A
|Food Services Golf Follow Up (2013-12)|
AUD16007 - Appendix A
|Traffic Inventory Follow Up (2013-17)|
|AUD16008||Information Report Whistleblower Information Report Q3 2015 and Q4 2015|
AUD16009 - Appendix B
|Compliance With City-Wide Cash Handling Policies|
AUD16010 - Appendix A
|Follow Up of Performance Audit Report 2013-14 – Unlicensed Businesses|
AUD16011 - Appendix A
|Follow Up of Performance Audit Report 2013-15 – Cheques|
|AUD16012||Information Report Whistleblower Information Report Q1 2016|
AUD16013 - Appendix A
|Grants Follow Up|
AUD16014 - Appendix A
|Investments Follow Up|
AUD16015 - Appendix A
|Long Term Debt Follow Up|
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 - Appendix A
|Building Inspections Follow Up|
|AUD16021||IS & IAM Review Follow Up|
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|
AUD15001 - Appendix A
AUD15001 - Private Citizen Email
|Report 2014-15 – Review of Issues Identified by Mr. Chandrashekar|
AUD15002 - Appendix A
|2014 Annual Follow Up of Outstanding Recommendations|
||Report 2014-04 – Corporate Services – Long Term Debt|
AUD15004 - Appendix A
|Report 2014-07 – Community and Emergency Services – Hamilton Paramedic Service Scheduling & Payroll|
AUD15005 - Appendix A
|Report 2013-01 – Public Health Services – Cold Chain/BIOS Program – Follow Up|
AUD15006 - Appendix A
|Audit Services Charter|
AUD15007 - Appendix A
|Information Report – Management Reponses to Performance Audit 2013-19 - GPS/AVL|
AUD15008 - Appendix A
AUD15008 - Appendix B
|2015 Internal Audit Work Plan|
AUD15009 - Appendix A
|Report 2015-09 Follow Up of Audit Report 2013-07 - Inactive Landfills|
AUD15010 - Appendix A
AUD15010 - Appendix B
|2015 Performance Audit Work Plan|
AUD15011 - Appendix A
|Report 2013-04 – Hamilton Water-Inventory Controls – Follow Up
AUD15012 - Appendix A
|Report 2014-09 – Corporate Services – Accounts Receivable|
AUD15013 - Appendix A
|Report 2014-14 – Public Health Services –Hamilton Prenatal Nutrition Program|
AUD15014 - Appendix A
|Report 2012-11 – Public Health Services – Dental Services – Claims Payment Process – Follow Up|
AUD15015 - Appendix A
|Report 2014-10 – Planning & Economic Development – Animal Services|
AUD15016 - Appendix A
|Report 2013-09 – Community & Emergency Services – Hamilton Fire Department – Follow Up|
AUD15017 - Appendix A
|Report 2014-08 – Absenteeism|
|AUD15018||Report 2015-02 – Claims Adjusters & Operational Efficiencies (Value for Money Audit)
AUD15019 - Appendix A
|Follow Up to Audit Report 2013-16 Homes for the Aged|
AUD15020 - Appendix A
|Audit Report 2014-12 By-law Enforcement|
AUD15021 - Appendix A
|Audit Report 2014-17 Water Billings Process|
AUD15022 - Appendix A
|Audit Report 2015-04 Water Supply Compliance/Conformance Review|
AUD15023 - Appendix A
|Audit Report 2014-16 Records Management|
|AUD15024||Audit Report 2014-18 IT Hardware Asset Management|
AUD15025 - Appendix A
|Audit Report 2015-03 VFM - Agenda Process|
AUD15026 - Appendix A
|Audit Report 2015-01 Property Tax Billings & Collections|
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 - Appendix A
|Audit Report 2015-08 Salary Payroll Audit|
AUD15032 - Appendix A
|Audit Report 2015-05 Transfer Stations Audit|
AUD15033 - Appendix A
|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)|
AUD14005 - Appendix A
|Report 2011-10 – Human Resources – Grievance Processes – Follow Up|
AUD14006 - Appendix A
|Report 2012-05 – Long Term Contract Review – Recycling Collection Services – Recycling Collection (Blue Box Collection) – Follow Up|
AUD14007 - Appendix A
|Report 2013-16 – Community and Emergency Services – Homes for the Aged – Accommodation Fees and Trust Funds|
AUD14008 - Appendix A
|Unlicensed Businesses – Value for Money Audit|
AUD14009 - Appendix A
|Report 2012-02 – Public Works – Bridge Maintenance Program – Follow Up|
AUD14010 - Appendix A
|Report 2012-10 – Public Health Services – Tobacco Control Program – Follow Up|
AUD14011 - Appendix A
|Report 2013-18 – Corporate Services – Investments|
|AUD14012||Assessment and Funding for Value for Money Audit Program|
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 - Appendix A
|Report 2014-01 – Public Works – Fuel Usage|
AUD14016 - Appendix A
|Performance Audit Report 2013-19 – GPS/AVL Systems Performance Review (Value for Money)|
AUD14017 - Appendix A
|Report 2013-17 – Public Works – Traffic Inventory|
AUD14018 - Appendix A
|Report 2012-06 – Public Works – Snow Clearing Activities and Salt & Sand Contracts– Follow Up|
AUD14019 - Appendix A
|Report 2012-12 – Housing Services – Rent Supplement Programs– Follow Up|
AUD14020 - Appendix A
|Report 2014-02 – Planning and Economic Development – Building Inspections|
AUD14021 - Appendix A
|Report 2013-03 – Planning and Economic Development – Building Permit Fees– Follow Up|
AUD14022 - Appendix A
|Report 2014-03 – Community and Emergency Services – Recreation Division – Scheduling and Payroll|
AUD14023 - Appendix A
|Report 2014-05 – Roster Requirements Review|
AUD14024 - Appendix A
|Report 2012-09 – City Vehicle Use, Allowances & Mileage Claims – Follow Up|
|AUD14025||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 – City Auditor/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
Sophy Lian, CISA
Senior IT Auditor
Cindy Purnomo Stuive
Suggestions for Audit
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.
Mail PO Box 91880, West Vancouver, BC V7V 4S4
Email [email protected]
Phone: 905-546-2424 Ext. 2257
Email: [email protected]
50 Main Street East, 3rd Floor
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