Accountability

Office of the City Auditor

Hamilton skyline in the afternoonThe 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. 

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

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. 

Report Subject

AUD21006
Appendix A
Appendix B
Appendix C

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

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.

AUD20009
Appendix A
Revised Appendix B
Appendix C
Appendix D

Accessible Transportation Services (ATS) Eligibility Audit (Outstanding Business List Item)

AUD20008
Appendix A
Appendix B
Appendix C
Appendix D

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.

AUD20007
Appendix A
Appendix B
Appendix C

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.

AUD20003
Appendix A
Appendix B

City Auditor Reporting of Serious Matters to Council Policy

AUD20002
Appendix A
Appendix B
Appendix C
Appendix D
Revised Appendix E

Follow Up to Performance Audit Report 2013-13 Employer Paid Parking (Value for Money Audit)
AUD20001 Fraud, Waste, and Whistleblower Update Q3 2019
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

AUD19014
Appendix A
Appendix B
Appendix C
Appendix D

Children’s Services Risk Assessment Report

AUD19015
Appendix A
Appendix B

Children’s Services: Office of the City Auditor Consulting Report
Report Subject
AUD18001 Information Report Whistleblower Information Update for Q4 2017
AUD18002 Information Report Whistleblower Information Update for Q1 2018
AUD18003
AUD18003 - Appendix A
Follow Up to Audit Report 2013-02 Corporate Ethics Review
AUD18004
AUD18004 - Appendix A
Follow Up to Audit Report 2014-12 By-law Enforcement
AUD18005
AUD18005 - Appendix A
Follow Up to Audit Report 2014-08 Absenteeism
AUD18006 Information Report Whistleblower Information Update for Q2 2018
AUD18007
AUD18007 - Appendix A
Fraud & Waste Hotline Report
Report Subject
AUD17001
AUD17001 - Appendix A
Follow Up to Audit Report 2014-05 Roster Requirements Review
AUD17002
AUD17002 - Appendix A
Follow Up to Audit Report 2013-19 GPS/AVL Systems Performance Review
AUD17003
AUD17003 - Appendix A
Follow Up to Audit Report 2013-05 Community and Emergency Services - Food Services (Arenas and Recreation Facilities)
AUD17004 Information Report Whistleblower Information Update for Q4 2016
AUD17005
AUD17005 - Appendix A
AUD17005 - Appendix B
Audit Report 2015-11 Public Works – Capital Projects Contract Review & Follow Up to Audit Report 2013-11 Construction Contracts Review
AUD17006
AUD17006 - Appendix A
Audit Report 2015-14 Continuous Auditing Pilot – Procurement Cards
AUD17007
AUD17007 - Appendix A
Performance Audit Report 2016-09 Ontario Works Employment Services Review
AUD17007(a)
AUD17007(a) - Appendix A
AUD17007(a) - Appendix B
Performance Audit Report 2016-09 Ontario Works Employment Services Review – Amended
AUD17008
AUD17008 - Appendix A
AUD17008 - Presentation
Performance Audit Report 2016-03 – Use of External Consultants
AUD17009
AUD17009 - Appendix A
Audit Report 2015-13 Continuous Auditing Pilot – Accounts Payable
AUD17010 Information Report Whistleblower Information Update for Q1 2017
AUD17011
AUD17011 - Appendix A
AUD17011 - Appendix B
AUD17011 - Appendix C
AUD17011 - Appendix D
AUD17011 - Appendix E
AUD17011 - Appendix F
Performance Audit Report 2017-01 – Reserves
AUD17012
AUD17012 - Appendix A
Follow Up to Audit Report 2014-07 Community and Emergency Services – Hamilton Paramedic Service (HPS) Scheduling & Payroll
AUD17013
AUD17013 - Presentation
AUD17013 - Appendix A
AUD17013 - Appendix B
Evaluation of Value for Money Pilot Program
AUD17014 Audit Report 2016-06 & Follow Up to Audit Report 2015-15 – Compliance with City-Wide Cash Handling Policy (In Camera)
AUD17015 Information Report Hamilton Fire Department Driver Certification Program (DCP) Audit – Summary of Results (2017-02)
AUD17016
AUD17016 - Appendix A
Follow Up to Audit Report 2014-14 Public Health Services (PHS) – Hamilton Prenatal Nutrition Program (HPNP)
AUD17017
AUD17017 - Appendix A
Follow Up to Audit Report 2015-04 Public Works – Water Supply Compliance Review
AUD17018 Information Report Whistleblower Information Update for Q2 2017
AUD17019
AUD17019 - Appendix A
Follow Up to Audit Report 2014-09 Corporate Services – Accounts Receivable
AUD17020
AUD17020 - Appendix A
2016 Annual Follow Up of Outstanding Audit Recommendations Summary – Status Report (Greater Than 5 Years)
AUD17021 Review of the CityHousing Hamilton Parking Lot Project at 395 Mohawk Road East (2016-08)
AUD17022 Follow Up to Audit Report 2015-01 Corporate Services – Property Tax Billing & Collection
AUD17023
AUD17023 - Appendix A
Follow Up to Audit Report 2014-10 Planning & Economic Development – Animal Services
AUD17024
AUD17024 - Appendix A
Audit Report 2017-03 CityHousing Hamilton Review – Purchasing & Payment System
AUD17025
AUD17025 - Appendix A
Follow Up to Audit Report 2014-17 Public Works – Water Billings Process
AUD17026
AUD17026 - Appendix A
Follow Up to Audit Report 2015-08 Corporate Services – Salary Payroll Audit
AUD17027 Follow Up to Audit Report 2015-06 Public Health Services – Encryption Audit
AUD17028
AUD17028 - Appendix A
Follow Up to Audit Report 2015-03 Office of the City Clerk – Agenda Process
AUD17029
AUD17029 - Appendix A
AUD17029 - Appendix B
AUD17029 - Appendix A
Audit Report 2017-04 Public Works – Office Accommodations
AUD17030 Information Report Whistleblower Information Update for Q3 2017
AUD17031
AUD17031 - Appendix A
Follow Up to Performance Audit Report 2015-07 Protective Plumbing Program (Value for Money Audit)
AUD17032
AUD17032 - Appendix A
Follow Up to Audit Report 2014-16 Office of the City Clerk – Records Management
Report Subject
AUD16001 2015 Annual Follow Up
AUD16002 Fuel Usage Follow Up (2014-01)
AUD16003
AUD16003 - Appendix A
Transit Overtime Follow Up (2013-08)
AUD16005
AUD16005 - Appendix A
AUD16005 - Appendix B
Work Plan 2016
AUD16006
AUD16006 - Appendix A
Food Services Golf Follow Up (2013-12)
AUD16007
AUD16007 - Appendix A
Traffic Inventory Follow Up (2013-17)
AUD16008 Information Report Whistleblower Information Report Q3 2015 and Q4 2015
AUD16009
AUD16009 - Appendix B
Compliance With City-Wide Cash Handling Policies
AUD16010
AUD16010 - Appendix A
Follow Up of Performance Audit Report 2013-14 – Unlicensed Businesses
AUD16011
AUD16011 - Appendix A
Follow Up of Performance Audit Report 2013-15 – Cheques
AUD16012 Information Report Whistleblower Information Report Q1 2016
AUD16013
AUD16013 - Appendix A
Grants Follow Up
AUD16014
AUD16014 - Appendix A
Investments Follow Up
AUD16015
AUD16015 - Appendix A
Long Term Debt Follow Up
AUD16016
AUD16016 - Whistleblower Poster
Information Report Whistleblower Information Report Q2 2016
AUD16018 Information Report Summary of Results:  Driver Certification Program (DCP) Audit – Hamilton Fire Department
AUD16019 Information Report Summary of Results:  Driver Certification Program (DCP) Audit – Hamilton Street Railway
AUD16020
AUD16020 - Appendix A
Building Inspections Follow Up
AUD16021 IS & IAM Review Follow Up
AUD16022
AUD16022 - Appendix A
AUD16022 - Appendix B
AUD16022 - Appendix C
AUD16022 - Appendix D
AUD16022 - Appendix E
AUD16022 - Appendix F
AUD16022 - Appendix G
AUD16022 - Appendix H
AUD16022 - Presentation
Value-for-Money Consulting Report: Performance Measurement Research and Next Steps
AUD16023 Information Report – Whistleblower Information Report Q3 2016
Report Subject
AUD15001
AUD15001 - Appendix A
AUD15001 -  Private Citizen Email
Report 2014-15 – Review of Issues Identified by Mr. Chandrashekar
AUD15002
AUD15002 - Appendix A
2014 Annual Follow Up of Outstanding Recommendations
AUD15003AUD15003 - Appendix A Report 2014-04 – Corporate Services – Long Term Debt
AUD15004
AUD15004 - Appendix A
Report 2014-07 – Community and Emergency Services – Hamilton Paramedic Service Scheduling & Payroll
AUD15005
AUD15005 - Appendix A
Report 2013-01 – Public Health Services – Cold Chain/BIOS Program – Follow Up
AUD15006
AUD15006 - Appendix A
Audit Services Charter
AUD15007
AUD15007 - Appendix A
Information Report – Management Reponses to Performance Audit 2013-19 - GPS/AVL
AUD15008
AUD15008 - Appendix A
AUD15008 - Appendix B
2015 Internal Audit Work Plan
AUD15009
AUD15009 - Appendix A
Report 2015-09 Follow Up of Audit Report 2013-07 - Inactive Landfills
AUD15010
AUD15010 - Appendix A
AUD15010 - Appendix B
2015 Performance Audit Work Plan
AUD15011
AUD15011 - Appendix A
Report 2013-04 – Hamilton Water-Inventory Controls – Follow Up

 

AUD15012
AUD15012 - Appendix A
Report 2014-09 – Corporate Services – Accounts Receivable
AUD15013
AUD15013 - Appendix A
Report 2014-14 – Public Health Services –Hamilton Prenatal Nutrition Program
AUD15014
AUD15014 - Appendix A
Report 2012-11 – Public Health Services – Dental Services – Claims Payment Process – Follow Up
AUD15015
AUD15015 - Appendix A
Report 2014-10 – Planning & Economic Development – Animal Services
AUD15016
AUD15016 - Appendix A
Report 2013-09 – Community & Emergency Services – Hamilton Fire Department – Follow Up
AUD15017
AUD15017 - Appendix A
Report 2014-08 – Absenteeism
AUD15018 Report 2015-02 – Claims Adjusters & Operational Efficiencies (Value for Money Audit)

 

AUD15019
AUD15019 - Appendix A
Follow Up to Audit Report 2013-16 Homes for the Aged
AUD15020
AUD15020 - Appendix A
Audit Report 2014-12 By-law Enforcement
AUD15021
AUD15021 - Appendix A
Audit Report 2014-17 Water Billings Process
AUD15022
AUD15022 - Appendix A
Audit Report 2015-04 Water Supply Compliance/Conformance Review
AUD15023
AUD15023 - Appendix A
Audit Report 2014-16 Records Management
AUD15024 Audit Report 2014-18 IT Hardware Asset Management
AUD15025
AUD15025 - Appendix A
Audit Report 2015-03 VFM - Agenda Process
AUD15026
AUD15026 - Appendix A
Audit Report 2015-01 Property Tax Billings & Collections
AUD15027
AUD15027 - Appendix A
AUD15027 - Appendix B
Evaluation of Value For Money Pilot Program
AUD15028 Audit Report 2015-06 PHS Encryption
AUD15029 Information Report Whistleblower Information Updated for Q1 2015 & Q2 2015
AUD15030 Whistleblower Summary for 2010-2014
AUD15031
AUD15031 - Appendix A
Audit Report 2015-08 Salary Payroll Audit
AUD15032
AUD15032 - Appendix A
Audit Report 2015-05 Transfer Stations Audit
AUD15033
AUD15033 - Appendix A
Audit Report 2015-07 – Protective Plumbing Program (Value for Money Audit)
Report Subject
AUD14001 2013 Annual Follow Up of Outstanding Audit Recommendations
AUD14002 Report 2012-01 – Community Services – Recreation Facilities & Arenas – Cash Handling – Follow Up
AUD14003 Report 2013-11 – Public Works – Construction Contracts
AUD 14004 Report 2013-12 – Public Works – Food Services (Golf Courses)
AUD14005
AUD14005 - Appendix A
Report 2011-10 – Human Resources – Grievance Processes – Follow Up
AUD14006
AUD14006 - Appendix A
Report 2012-05 – Long Term Contract Review – Recycling Collection Services – Recycling Collection (Blue Box Collection) – Follow Up
AUD14007
AUD14007 - Appendix A
Report 2013-16 – Community and Emergency Services – Homes for the Aged – Accommodation Fees and Trust Funds
AUD14008
AUD14008 - Appendix A
Unlicensed Businesses – Value for Money Audit
AUD14009
AUD14009 - Appendix A
Report 2012-02 – Public Works – Bridge Maintenance Program – Follow Up
AUD14010
AUD14010 - Appendix A
Report 2012-10 – Public Health Services – Tobacco Control Program – Follow Up
AUD14011
AUD14011 - Appendix A
Report 2013-18 – Corporate Services – Investments
AUD14012 Assessment and Funding for Value for Money Audit Program
AUD14013
AUD14013 - Appendix A
Follow Up of External Validation of the 2012 Self-Assessment Review
AUD14014 Report 2013-10 – Corporate Services – Information Security and Identity & Access Management Review
AUD14015
AUD14015 - Appendix A
Report 2014-01 – Public Works – Fuel Usage
AUD14016
AUD14016 - Appendix A
Performance Audit Report 2013-19 – GPS/AVL Systems Performance Review (Value for Money)
AUD14017
AUD14017 - Appendix A
Report 2013-17 – Public Works – Traffic Inventory
AUD14018
AUD14018 - Appendix A
Report 2012-06 – Public Works – Snow Clearing Activities and Salt & Sand Contracts– Follow Up
AUD14019
AUD14019 - Appendix A
Report 2012-12 – Housing Services – Rent Supplement Programs– Follow Up
AUD14020
AUD14020 - Appendix A
Report 2014-02 – Planning and Economic Development – Building Inspections
AUD14021
AUD14021 - Appendix A
Report 2013-03 – Planning and Economic Development – Building Permit Fees– Follow Up
AUD14022
AUD14022 - Appendix A
Report 2014-03 – Community and Emergency Services – Recreation Division – Scheduling and Payroll
AUD14023
AUD14023 - Appendix A
Report 2014-05 – Roster Requirements Review 
AUD14024
AUD14024 - Appendix A
Report 2012-09 – City Vehicle Use, Allowances & Mileage Claims – Follow Up
AUD14025 Performance Audit Report 2014-11 – DARTS Project
Report Subject
AUD13001 2013 Internal Audit Work Plan
AUD13002 Report 2011-05 - OW - Overpayments to Active Clients
AUD13003 Report 2011-03 - Sole and Single Source Procurement – Follow Up
AUD13004 Report 2010-11 – Citizen Service Centre - Funds Handling – Follow Up
AUD13005 Report 2012-06 – Snow Clearing Activities and Salt & Sand Contracts
AUD13006 Report 2012-10 – Public Health Services (PHS) – Tobacco Control Program
AUD13007 AUD13007 - Information Report - Annual Follow Up
AUD13008 Report 2010-13 – Domiciliary Hostels – Follow Up
AUD13009 Report 2011-06 - Infectious Diseases Programs – Follow Up
AUD13010 Report 2011-11 – PRESTO – Financial Controls – Follow Up
AUD13011 Report 2011-01 – Culture Facilities – Cash Handling – Follow Up
AUD13012 Procurement Policy #19 Review
AUD13013 Report 2011-12 – Parking Infractions & Enforcement – Follow Up
AUD13014 Report 2012-08 - Procurement Card Usage
AUD13015 Initial Performance Audit Projects
AUD13016 Report 2012-12 – Housing Services - Rent Supplement Programs
AUD13017 External Validation of the 2012 Self-Assessment Review
AUD13018 Report 2012-09 - City Vehicle Use, Allowance & Mileage Claims
AUD13019 Report 2012-07 – Community Partnership Program Grants
AUD13020 Report 2013-01 – Public Health Services (PHS) – Cold Chain / BIOS Program
AUD13021 Report 2013-03 – Building Permit Fees
AUD13022 2013 Performance Audit Work Plan
AUD13023 Report 2012-11 – Public Health Services (PHS) – Dental Services – Claims Payment Process
AUD13024 Report 2013-13 – Employer Paid Parking (Value for Money Audit)
AUD13025 Report 2011-09 – Information Services – Software Asset Management – Follow Up
AUD13026 Report 2013-05 – Community and Emergency Services – Food Services (Arenas and Recreation Facilities)
AUD13027 Community and Emergency Services – Corporate Trunked Radio Upgrade Project
AUD13028 Community Services – Domiciliary Hostel Program
AUD13029 Community Services – Culture Facilities – Cash Handling
AUD13030 2013-04 Hamilton Water – Inventory Controls
AUD13031 City-Wide Cash Handling Guidelines
AUD13032 Inactive Landfill Sites
AUD13034 Report 2013-15 – Cheques (Value for Money Audit)
AUD13035 Report 2012-03 – Construction Contracts Review – Follow Up
CM13019 Report 2013-02 – Corporate Ethics Review
AUD13037 Report 2013-08 –Transit Overtime
AUD13038 Report 2013-09 – Fire Overtime
AUD13039 DARTS Review and Evaluation of the Value for Money Audit Program – Information Report
AUD13040 2014 Internal Audit Work Plan
AUD13041 Update on DART Review – Information Report

Annual Fraud and Waste Report

At the October 22, 2020 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 January 1, 2019 to June 30, 2020, meeting the 2019 year-end requirement for whistleblower disclosures and the 2020 mid-year reporting requirement for whistleblower disclosures.

Our Staff

Charles Brown, CPA, CA, CPA (Illinois)
City Auditor/Auditor General

Brigitte Minard, CPA, CA, CIA, CGAP, HBA
Deputy City Auditor

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

Jane Schope, CPA, CMA
Senior Auditor

Lyn Guo, MBA, CMA (US), CIA
Senior Auditor

Aleksandra Stojanova, CPA, CA, CIA, CPA (Illinois)
Senior Auditor

Cindy Purnomo Stuive
Audit Coordinator

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.

Submit report button
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