BY-LAW NO. 2009 –
A by-law of the City of
Ottawa to establish the position and duties of Auditor General of the City of
Ottawa, including statutory powers, and to repeal By-law 2005-84, as amended,
of the City of Ottawa.
The Council of the City
of Ottawa enacts as follows:
DEFINITIONS
1. In this by-law,
“Auditor General” means
the Auditor General of the City of Ottawa.
ESTABLISHMENT OF
THE POSITION OF AUDITOR GENERAL
2. The position of Auditor
General for the City of Ottawa is hereby established for the purposes of Part
V.1 of the Municipal Act, 2001, S.O.
2001, c.25, as amended, with the statutory duties and functions as set out in
Part V.1 of the Municipal Act, 2001,
S.O. 2001, c.25, as amended, and in this by-law.
APPOINTMENT OF
AUDITOR GENERAL
3. (1) City Council shall by-by-law appoint a person to the
position of Auditor General for a non-renewable term of ten (10) years and
specify the terms and conditions of such appointment.
(2) The
current Auditor General of the City of Ottawa is appointed as the Auditor
General of the City of Ottawa until the end of his term, which is extended to
December 31, 2013.
(3) The appointment of a
person to the position of Auditor General may be made, suspended or revoked
only by a two-thirds majority vote of all members of City Council.
(4) The Auditor General must
be designated in Ontario as a chartered accountant, a certified general
accountant, or a certified management accountant.
ACCOUNTABILITY
4. The Auditor General is
independent of the City administration.
5. The Auditor General shall
report to City Council, or to a Committee of Council as may be directed by City
Council.
RESPONSIBILITIES
STATEMENT
OF MANDATE
6. (1) Subject
to and in accordance with the specific provisions laid out below, the Auditor
General shall be responsible for assisting 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 municipal operations.
(2) Despite
subsection (1), the responsibilities of the Auditor General shall not include
the matters described in clauses 296(1)(a) and (b) of the Municipal Act, 2001, S.O. 2001, c.25, as amended.
CONDUCT
OF AUDITS
(3) The
Auditor General shall be responsible for carrying out financial (excluding
attest), compliance, and performance audits of:
(a) all programs, activities and functions of
all City departments and agencies, and of the offices of the Mayor and Members
of Council;
(b) local boards of the City as defined in
Part V.1 of the Municipal Act, 2001,
S.O. 2001, c.25, as amended, and as further prescribed in Schedule “A” to this
by-law;
(c) municipally-controlled corporations as
defined in the Municipal Act, 2001,
S.O. 2001, c.25, as amended, and as
further prescribed in Schedule “B” to this by-law;
(d) grant recipients as defined in Part V.1
of the Municipal Act, 2001, S.O.
2001, c.25, as amended, and,
(e) any other agencies, boards, commissions
and corporations as Council may from time to time create or identify.
(4) At the request of Council or a board of
directors, the Auditor General may conduct financial (excluding attest),
compliance and performance audits of autonomous organizations that have an
agreement with the City that contains provisions for an audit by the City.
(5) The audit work plan shall be approved by
Council. Approved audits shall be
conducted at such time and to the extent that the Auditor General considers
appropriate, and the Auditor General shall establish such protocols and
procedures that are necessary for the conduct of such audits consistent with
the Definition of Auditing, the Codes of Conduct, and the Standard.
(6) The Auditor General shall not call into
question or review the merits of the policies and objectives of Council.
INVESTIGATIONS
OF FRAUD, MISAPPROPRIATION AND OTHER SIMILAR IRREGULARITIES
7. The Auditor General shall
be responsible for the administration of the Fraud and Waste Hotline relating
to any suspected acts of fraud, theft, misappropriation or other similar
irregularity in accordance with the Corporate Policy on Fraud and Other Similar
Irregularities as approved by City Council, and the Auditor General shall
establish such protocols and procedures that are necessary for the conduct of
such investigations.
DUTY TO
FURNISH INFORMATION
8. In accordance with
subsection 223.20(1) of the Municipal
Act, 2001, S.O. 2001, c.25, as amended, the City, the local boards referred
to in Schedule “A”, the municipally-controlled corporations referred to in
Schedule “B”, and the grant recipients shall give the Auditor General such
information regarding their powers, duties, activities, organization financial
transaction and methods of business as the Auditor General believes to be
necessary to conduct his or her duties under this by-law.
ACCESS
TO INFORMATION
9. In accordance with
subsection 223.20(2) of the Municipal Act, 2001, S.O. 2001, c.25, as
amended, the Auditor General is entitled to have free access to all books,
accounts, financial records, electronic data processing records, reports, files
and all other papers, things, or property belonging to, or used by the
City, a local board referred to in
Schedule “A”, a municipally-controlled corporation referred to in Schedule “B”,
or a grant-recipient, as the case may be, that the Auditor General believes to
be necessary to perform his or her duties under this by-law.
NO
WAIVER OF PRIVILEGE
10. A disclosure to the Auditor
General under Sections 8 or 9 does not constitute a waiver of solicitor-client
privilege, litigation privilege, or settlement privilege.
ANNUAL
AUDIT PLAN
11. (1) The
Auditor General shall submit an annual audit plan for the next following year
to City Council for approval by December 31st of each year.
(2) The Auditor General may, at his or her
discretion, prepare a longer term audit plan for City Council’s approval.
(3) No
deletions or amendments to the annual audit plan shall be made except by .City
Council.
(4) Despite
subsection (3), the Auditor General may, if requested by City Council or board
of directors, audit and report on additional matters.
REPORTING
12. (1) No
later than December 31st of the next year following the tabling of the audit
plan prescribed in subsection 11(1), the Auditor General shall provide to City
Council a Notice of Tabling of the Annual Report.
(2) The Auditor General may, as directed by
Council or at his or her discretion, report on a more frequent basis to City
Council or any Committee thereof.
OFFICE
OF THE AUDITOR GENERAL
13. (1) The
Auditor General is authorized to establish an Office of the Auditor General
including a managerial hierarchy and administrative policies and procedures.
(2) The Auditor General is authorized to
appoint, promote, demote, suspend and dismiss, subject to any applicable
personnel policies adopted by Council, all employees of the Office of the Auditor
General.
(3) The Auditor General is authorized to
review the performance of personnel within the Office of the Auditor General
subject to any personnel policies applicable to the employees of the City.
(4) The Auditor General is authorized to
retain the services of any individual or corporation for the purposes related
to the operation of the Office of the Auditor General and to execute all
agreements and contracts required for the provision of such services subject to
the provisions of the City’s Purchasing By-law.
ANNUAL
BUDGET
14. (1) The
annual budget of the Office of the Auditor General shall be in accordance with the
budget strategy for the Term of Council.
(2) Requests by City Council or a board of
directors pursuant to subsection 11(4) shall be subject to the provision of
appropriate funding.
DUTY
OF CONFIDENTIALITY
15. The Auditor General and any
person acting under his or her instructions shall be subject to the duty of
confidentiality provided in Section 223.22 of the Municipal Act, 2001, S.O.
2001, c.25, as amended.
IMMUNITY
FROM TESTIMONY
16. Neither the Auditor General
nor any person acting under the instructions of the Auditor General is a competent
or compellable witness in a civil proceeding in connection with anything done
under Part V.1 of the Municipal Act, 2001, S.O. 2001, c.25, as amended, or of
this by-law.
REPEAL
17. By-law Number 2005-84 of the
City of Ottawa entitled “A by-law of the City of Ottawa to establish the
position and duties of the Auditor General of the City of Ottawa”, as amended,
is repealed.
ENACTED AND PASSED this day of , 200.
CITY CLERK MAYOR
SCHEDULE
“A”
1. City of
Ottawa Superannuation Fund
2. Cumberland
Village Heritage Museum Board
3. Nepean
Museum Board
4. Ottawa
Municipal Campsite Authority
5. Pineview
Municipal Golf Club Board of Management
6. CARP
Airport Authority (formerly the West Carleton Airport Authority)
7. Crime
Prevention Ottawa
8. Property
Standards Committee
9. Bank
Street B.I.A.
10. Barrhaven
BIA
11. Byward
Market B.I.A.
12. Carp Village B.I.A.
13. Glebe
B.I.A.
14. Heart
of Orleans B.I.A.
15. Manotick
B.I.A.
16. Preston
Street B.I.A.
17. Downtown
Rideau Improvement Area B.I.A.
18. Somerset
Chinatown B.I.A.
19. Somerset
Village B.I.A.
20. Sparks
Street Mall Authority / Sparks Street Mall B.I.A.
21. Vanier
B.I.A.
22. Wellington
West B.I.A.
23. Westboro
B.I.A.
SCHEDULE
“B”
1.
Hydro Ottawa Holding
Inc./Société de Portefeuille d’Hydro Ottawa Inc.
2. Ottawa
Community Housing Corporation/La Société
de Logement Communautaire d’Ottawa
BY-LAW NO. 2007 -
-o-o-o-o-o-o-o-o-o-o-o-o-o-o-o-o-o-o-o-o-o-
A
by-law of the City of Ottawa to establish the
position
and duties of Auditor General of the
the
City of Ottawa, including statutory powers,
and to
repeal By-law 2005-84, as amended, of
the
City of Ottawa.
-o-o-o-o-o-o-o-o-o-o-o-o-o-o-o-o-o-o-o-o-o-
Enacted by
City Council at its meeting of
__________________.
-o-o-o-o-o-o-o-o-o-o-o-o-o-o-o-o-o-o-o-o-o-
LEGAL SERVICES
VB:ec
COUNCIL AUTHORITY:
City Council of November 28, 2007
CSEDC Report 17, Item 1