Report to/Rapport au :

 

Council

Conseil

 

25 November / le 25 novembre 2009

 

Submitted by/Soumis par : Alain Lalonde, Auditor General/Vérificateur général

 

Contact Person/Personne ressource : Alain Lalonde, Auditor General

(613) 580-2424 x14226, Alain.Lalonde@ottawa.ca

 

City Wide/à l'échelle de la Ville

Ref N°: ACS2009-OAG-BVG-007

 

 

SUBJECT:

OFFICE OF THE AUDITOR GENERAL (OAG) - 2008 ANNUAL REPORT AND 2008 DETAILED AUDIT REPORTS

 

 

OBJET :

BUREAU DU VÉRIFICATEUR GÉNÉRAL (BVG) - RAPPORT ANNUEL DE 2008 ET RAPPORTS de vÉrification DÉTAILLÉS 2008

 

 

REPORT RECOMMENDATIONS

 

1.   That Council receive and table the 2008 Annual Report and 2008 Detailed Audit Reports from the OAG at its meeting on November 25, 2009, for referral to the appropriate Standing Committee, and for subsequent consideration and approval of the audit recommendations by Council at a meeting in 2010 once budget deliberations have been completed.

 

2.   That Council receive, in camera, confidential portions of the Audit of Traffic Operations and the Audit of  Moonlighting and Corporate Risk Issues - Traffic Operations Division, as those portions of information should not be publicly disclosed in accordance with the Municipal Freedom of Information and Protection of Privacy Act (MFIPPA).

 

3.   That Council, after consideration and approval, refer all audit recommendations where management is in disagreement to the Audit, Budget and Finance (ABF) Committee, including  those recommendations where management has indicated agreement, and where the OAG considers that discussion is still required at ABF Committee.

 

RECOMMANDATIONS DU RAPPORT

 

1.   Que le Conseil reçoit et présente le Rapport annuel 2008 et les Rapports de vérification détaillés 2008 du BVG le 25 novembre 2009 et réfère au Comité permanent approprié et pour considération ultérieure et approbation des recommandations de ces vérifications par le conseil, à une réunion en 2010 une fois terminées les déliberations sur le budget.

 

2.   Que le Conseil reçoive, à huis clos, des parties confidentielle de la Vérification de la Division de la circulation routière, et de la Vérification - Deuxième emploi et questions de risque d’entreprise - Division de la circulation routière, comme ces parties de renseignements ne devraient pas être rendues publiques conformément à la Loi sur l’accès à l'information municipale et la protection de la vie privée (LAIMPVP).

 

3.   Que le Conseil, après examen et approbation, renvoie toutes les recommandations des vérifications où l'administration est en désaccord au Comité de vérification, du budget et des finances (VBF) pour résolution, y compris des recommandations dont la direction a indiqué son accord, et où le BVG estime que le débat est encore nécessaire au niveau du Comité VBF.

 

 

BACKGROUND

 

The OAG's 2008 audit work plan was included in the 2007 Annual Report tabled with Council on June 11, 2008.  With the exception of some audits, the 2008 Annual Report contains all the results of work identified in the 2008 work plan, plus a number of additional projects that were successfully completed.

 

The following audits are included in the 2008 Annual Report:

Audit reports being tabled with Council on November 25, 2009:

1.   Audit of the Ottawa Paramedic Service

2.   Audit of the Long Term Care Branch

3.   Audit of the Children's Services Division

4.   Audit of Grants and Contributions

5.   Audit of Governance and Compliance with Community Funding Service Agreement of the Banff Avenue Community House

6.   Audit of Governance and Compliance with Access Management Agreement of the Southpointe Community Association

7.   Audit of the Year-End Spending 2004-2007

8.   Audit of the Assessment and Monitoring of Eligibility for Social Housing Subsidies

9.   Audit of Sick Leave Management

10. Audit of Traffic Operations Division (Blacked-out portions of report to be presented  in camera)

11. Audit of Moonlighting and Corporate Risk Issues - Traffic Operations Division (Blacked-out portions of report to be presented  in camera)

12. Audit of an Allegation of Blogging on City Work Time

 

Audit reports tabled with Specific Boards:

1.   Ottawa Community Housing (OCH): Audit of Technical Services - Tabled with OCH Board on April 16, 2009

2.   Ottawa Public Library (OPL): Audit of Budget Development Process - Tabled with OPL Board on August 19, 2008

3.   Ottawa Public Library: Governance Audit - Tabled with OPL Board on August 19, 2008

4.   Ottawa Police Service: Follow-up to 2007 Police Fleet Audit - Tabled with the Police Services Board on October 27, 2008

5.   Hydro Ottawa: Audit of Emergency Response Plan - Tabled with the Hydro Ottawa Board Audit Committee on August 20, 2009 

 

 

Audit reports tabled with Council on February 25, 2009:

1.   Audit of IT Capital Expenditures and Project Approval Process

2.   Audit of the Parking Function

3.   Audit of the Building Code Services Process for 215 Preston Street

4.   Audit of Hospitality and Other Ethical Matters

 

Audit reports tabled at Council October 22, 2008:

1.   Audit of the 2006 Sewage Spill

2.   Audit of the City of Ottawa Water Rate

 

 

Early in 2010, the following Audit reports will be tabled:

1.   Audit of Payroll

2.   Audit of Eight Specific Building Services Files

3.   Audit of Five Specific Staffing Processes

4.   Audit of Specific Structural Drawings of House Designs

5.   Audit of Specific Contracts at the Nepean National Equestrian Park

6.   Audit of Bridge Maintenance Program

7.   Audit of Bridge Maintenance Process for a Specific Bridge

 

DISCUSSION

 

In accordance with the reporting protocol approved by Council for the Office of the Auditor General on November 28, 2007, the reports are being tabled today for transmittal to the appropriate Standing Committee.  The reports will then be presented to Council for discussion and approval. 

 

With regard to confidential portions of the Audit of Traffic Operations Division and the Audit of Moonlighting and Corporate Risk Issues - Traffic Operations Division, the OAG's reporting protocol directs that confidential information be reported to Council in camera.

 

The fourth Annual Report of the OAG of the City of Ottawa summarizes the activities of the OAG during 2008.  Included is a summary of the results of all audits completed during 2008 along with the management responses to all recommendations.  Also included is the fourth Annual Report on the Fraud and Waste Hotline.

 

The second document, in three volumes (Vol. II, III and IV*) contains the full detailed reports for all audits completed in 2008, with the exception of those reports provided to specific boards, in which case only the executive summary of each is provided in section 3 of the Annual Report document.  (*Note:  Volume I was released on February 25, 2009)

 

 

 

CONSULTATION

 

Consultation with management occurred throughout all audits.

 

 

FINANCIAL IMPLICATIONS

 

Any financial implications of the OAG’s recommendations are outlined in the detailed reports.  Management have also identified financial implications in their responses to specific recommendations.

 

 

SUPPORTING DOCUMENTATION

 

The following reports are issued separately to Members of Council and are on file with the City Clerk:

 

- 2008 Annual Report of the Office of the Auditor General

 

- Rapport annuel 2008 du Bureau du vérificateur général

 

- 2008 Detailed Audit Reports of the Office of the Auditor General, Volumes II, III, and IV. (Note:  Volume I was released on February 25, 2009)

 

 

DISPOSITION

 

The reports will be referred to the appropriate Standing committee, and for subsequent consideration and approval of the audit recommendations by Council at a future meeting.