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BUREAU DU VÉRIFICATEUR GÉNÉRAL (BVG) – PLAN DE TRAVAIL 2012
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That Council approve the OAG’s 2012 Workplan as follows:
1. Treasury;
2. Corporate Credit Cards;
3. Environmental Risk Assessment;
4. Client Service Centres;
5. Ontario Works Eligibility Assessment Process;
6. Construction Supervision;
7. Follow-up of completed audits including:
a. Audit of the Use of City Vehicles and Mileage Claims;
b. Audit of Selected Grant Recipients – Signed Agreements and Audit Clauses;
c. Audit of the Nepean Sailing Club Agreement;
d. Audit of the Sugarbush (Action Vanier) Agreements;
e. Audit of the Revenue Branch;
f. Audit of a Staffing Process in the Children’s Services Branch;
g. Audit of the City’s Management of a Loan Agreement;
h. Audit of a the City’s Role regarding a Canada Day Event;
i. Audit of Internet and Email Usage Policies and Procedures;
j. Audit of the Mackenzie King Bridge Rehabilitation;
k. Determination of Sampling Requirements for Audits of Payroll Accuracy;
l. Audit of Compressed Work Week Agreements;
m. Audit of the City's Operating Relationship with the Ottawa Centre for Research and Innovation (OCRI); and,
n. Audit of the Glen Cairn Flooding and the Development Review Processes within the Carp Watershed.
RECOMMANDATIONS DU COMITÉ
Que le Conseil municipal approuve le Plan de travail du BVG pour 2012, comme suit :
1. Trésor;
2. Cartes de crédit municipals;
3. Évaluation des risques écologiques;
4. Centres de service à la clientèle;
5. Processus d’évaluation de l’admissibilité à Ontario au travail;
6. Surveillance de la construction;
7. Suivi des vérifications complétées, y compris :
a. Vérification de l’utilisation des véhicules municipaux et des demandes de remboursement des frais de route;
b. Vérification d’une sélection des bénéficiaires de subventions – Accords signés et clauses de vérification;
c. Vérification de l’accord du Nepean Sailing Club;
d. Vérification des ententes de la cabane à sucre (Action Vanier);
e. Vérification de la Direction des recettes;
f. Vérification d’un processus de dotation en personnel – Direction des services à l’enfance;
g. Vérification de la gestion d’un contrat de prêt par la Ville;
h. Vérification du rôle de la Ville concernant une activité de la fête du Canada;
i. Vérification des politiques et des procédures de l’utilisation des services d’Internet et du courriel;
j. Vérification de la réfection du pont Mackenzie King;
k. Détermination des exigences d’échantillonnage pour les vérifications de la précision de la paie;
l. Vérification des ententes de semaine de travail comprimée;
m. Vérification des relations opérationnelles de la Ville avec le centre de recherche et d’innovation d’Ottawa (OCRI); et
n. Vérification portant sur l’inondation à Glen Cairn et sur les processus d’examen des projets d’aménagement dans le bassin hydrographique de la rivière Carp.
DOCUMENTATION
1. Audit Sub-Committee report dated 29 November 2011 (ACS2011-CMR-ASC-0003).
Report to / Rapport au:
Finance and Economic Development Committee
Comité des finances et du développement économique
and Council / et au Conseil
29 November 2011 / le 29 novembre 2011
Submitted by / Soumis par: Audit Sub-Committee/Sous-comité de la vérification
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City Wide / À l'échelle de la Ville |
Ref N°: ACS2011-CMR-ACS-0003 |
SUBJECT: OFFICE OF THE AUDITOR GENERAL (OAG) - 2012 workplan
OBJET: BUREAU DU VÉRIFICATEUR GÉNÉRAL (BVG) – PLAN DE TRAVAIL 2012
That the Finance and Economic Development Committee recommend Council approve the OAG’s 2012 Workplan as follows:
1. Treasury;
2. Corporate Credit Cards;
3. Environmental Risk Assessment;
4. Client Service Centres;
5. Ontario Works Eligibility Assessment Process;
6. Construction Supervision;
7. Follow-up of completed audits including:
a. Audit of the Use of City Vehicles and Mileage Claims;
b. Audit of Selected Grant Recipients – Signed Agreements and Audit Clauses;
c. Audit of the Nepean Sailing Club Agreement;
d. Audit of the Sugarbush (Action Vanier) Agreements;
e. Audit of the Revenue Branch;
f. Audit of a Staffing Process in the Children’s Services Branch;
g. Audit of the City’s Management of a Loan Agreement;
h. Audit of a the City’s Role regarding a Canada Day Event;
i. Audit of Internet and Email Usage Policies and Procedures;
j. Audit of the Mackenzie King Bridge Rehabilitation;
k. Determination of Sampling Requirements for Audits of Payroll Accuracy;
l. Audit of Compressed Work Week Agreements;
m. Audit of the City's Operating Relationship with the Ottawa Centre for Research and Innovation (OCRI); and,
n. Audit of the Glen Cairn Flooding and the Development Review Processes within the Carp Watershed.
Que le Comité des finances et du développement économique recommande à son tour au Conseil municipal d'approuver le Plan de travail du BVG pour 2012, comme suit :
1. Trésor;
2. Cartes de crédit municipals;
3. Évaluation des risques écologiques;
4. Centres de service à la clientèle;
5. Processus d’évaluation de l’admissibilité à Ontario au travail;
6. Surveillance de la construction;
7. Suivi des vérifications complétées, y compris :
a. Vérification de l’utilisation des véhicules municipaux et des demandes de remboursement des frais de route;
b. Vérification d’une sélection des bénéficiaires de subventions – Accords signés et clauses de vérification;
c. Vérification de l’accord du Nepean Sailing Club;
d. Vérification des ententes de la cabane à sucre (Action Vanier);
e. Vérification de la Direction des recettes;
f. Vérification d’un processus de dotation en personnel – Direction des services à l’enfance;
g. Vérification de la gestion d’un contrat de prêt par la Ville;
h. Vérification du rôle de la Ville concernant une activité de la fête du Canada;
i. Vérification des politiques et des procédures de l’utilisation des services d’Internet et du courriel;
j. Vérification de la réfection du pont Mackenzie King;
k. Détermination des exigences d’échantillonnage pour les vérifications de la précision de la paie;
l. Vérification des ententes de semaine de travail comprimée;
m. Vérification des relations opérationnelles de la Ville avec le centre de recherche et d’innovation d’Ottawa (OCRI); et
n. Vérification portant sur l’inondation à Glen Cairn et sur les processus d’examen des projets d’aménagement dans le bassin hydrographique de la rivière Carp.
CONSULTATION
This item will be advertised in the local dailies as part of the Public Meeting Advertisement on Friday preceding the Committee meeting.
There are no legal implications related to this report.
RISK MANAGEMENT IMPLICATIONS
There are no risk management implications associated with this report
There are no financial implications related to this report.
There are no potential positive or negative impacts on People with Disabilities or seniors associated with this report.
There are no technology implications associated with this report.
SUPPORTING DOCUMENTATION
Document 1 - Auditor General report titled “Office of the Auditor General (OAG) – 2012 Workplan” (ACS2011-OAG-BVG-0005).
Document 2 - Extract of Minutes from 8 September 2011 meeting of the Audit Sub-Committee
Document 3 – Extract of Draft Minutes from the 24 November 2011 meeting of the Audit Sub-Committee
Staff to implement Council’s decision.
DOCUMENT 1
Sous-comité de la vérification
and Council / et au Conseil
1 September 2011 / le 1 septembre 2011
Submitted by/Soumis par : Alain Lalonde, Auditor General/Vérificateur général
Contact Person/Personne ressource : Alain Lalonde, Auditor General
(613) 580-2424 x14226, oag@ottawa.ca
SUBJECT: |
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OBJET : |
bureau du vÉrificateur gÉnÉral (bvg) - Plan de travail pour 2012 |
1. That the Audit Sub-Committee table this report, for consideration of the 2012 Audit Workplan at its next meeting.
2. That the Audit Sub-Committee recommend that the Finance and Economic Development Committee recommend that Council approve the OAG’s 2012 Workplan as follows:
1. Treasury;
2. Corporate Credit Cards;
3. Environmental Risk Assessment;
4. Client Service Centres;
5. Ontario Works Eligibility Assessment Process;
6. Construction Supervision;
7. Follow-up of completed audits including:
a. Audit of the Use of City Vehicles and Mileage Claims;
b. Audit of Selected Grant Recipients – Signed Agreements and Audit Clauses;
c. Audit of the Nepean Sailing Club Agreement;
d. Audit of the Sugarbush (Action Vanier) Agreements;
e. Audit of the Revenue Branch;
f. Audit of a Staffing Process in the Children’s Services Branch;
g. Audit of the City’s Management of a Loan Agreement;
h. Audit of a the City’s Role regarding a Canada Day Event;
i. Audit of Internet and Email Usage Policies and Procedures;
j. Audit of the Mackenzie King Bridge Rehabilitation;
k. Determination of Sampling Requirements for Audits of Payroll Accuracy;
l. Audit of Compressed Work Week Agreements;
m. Audit of the City's Operating Relationship with the Ottawa Centre for Research and Innovation (OCRI); and,
n. Audit of the Glen Cairn Flooding and the Development Review Processes within the Carp Watershed.
1. Que le Sous-comité de la vérification dépose ce rapport afin d’examiner le Plan de travail de la vérification pour 2012 à sa prochaine réunion.
2. Que le Sous-comité de la vérification recommande que le Comité des finances et du développement économique recommande à son tour au Conseil municipal d'approuver le Plan de travail du BVG pour 2012, comme suit :
1. Trésor;
2. Cartes de crédit municipals;
3. Évaluation des risques écologiques;
4. Centres de service à la clientèle;
5. Processus d’évaluation de l’admissibilité à Ontario au travail;
6. Surveillance de la construction;
7. Suivi des vérifications complétées, y compris :
a. Vérification de l’utilisation des véhicules municipaux et des demandes de remboursement des frais de kilométrage;
b. Vérification d’une sélection des bénéficiaires de subventions – Accords signés et clauses de vérification;
c. Vérification de l’accord du Nepean Sailing Club;
d. Vérification des ententes de la cabane à sucre (Action Vanier);
e. Vérification de la Direction des recettes;
f. Vérification d’un processus de dotation en personnel – Direction des services à l’enfance;
g. Vérification de la gestion d’un contrat de prêt par la Ville;
h. Vérification du rôle de la Ville concernant une activité de la fête du Canada;
i. Vérification des politiques et des procédures de l’utilisation des services d’Internet et du courriel;
j. Vérification de la réfection du pont Mackenzie King;
k. Détermination des exigences d’échantillonnage pour les vérifications de la précision de la paie;
l. Vérification des ententes de semaine de travail comprimée;
m. Vérification des relations opérationnelles de la Ville avec le centre de recherche et d’innovation d’Ottawa (OCRI); et
n. Vérification portant sur l’inondation à Glen Cairn et sur les processus d’examen des projets d’aménagement dans le bassin hydrographique de la rivière Carp.
The OAG 2012 Workplan is presented for approval in accordance with the protocol for the Office of the Auditor General approved by Council on April 13, 2011.
The methodology used to develop our audit plans includes the following key steps:
1. Meetings with Councillors and senior managers;
2. Review of budget documentation;
3. Review of former audits conducted at the City;
4. Review of audit plans from other municipalities;
5. Input from Auditor General’s staff;
6. Meetings with external auditors and review of management letters; and,
7. Assessment of programs and services against selection criteria and risk analysis.
Several specific selection criteria were used to identify potential projects and select the audits outlined in the plan, including:
1. Program/Service has direct impact on citizens;
2. Risk/Impact of service disruption on public safety, convenience, financial exposure;
3. Discussions with Council, Senior Management;
4. Budget size (including number of staff);
5. Last time audited; and,
6. Fraud and Waste Hotline reports received.
The objective of a comprehensive audit is to conduct a thorough audit of all aspects of the City’s operations, programs or services. The scope of these audits includes an examination of compliance, financial management and performance or value-for-money which examines management practices in order to assess the economy, efficiency and effectiveness of current operations. Based on comments received from members of Council, there is interest in placing a greater emphasis on economy and efficiency in conducting audits. As such, this will continue to be the overall focus for 2012.
The 2011 budget of the OAG is currently set at $1.567 million, a fixed percentage of the City's operating budget. The proposed workplan assumes the same percentage level of funding will be maintained for 2012. Any change in this funding will require a corresponding change in the workplan.
Upon approval of the 2012 Workplan, planning work will be undertaken to enable the audit work to begin early in 2012.
OFFICE OF THE AUDITOR GENERAL (OAG) – 2012 WORK PLAN
BUREAU DU VÉRIFICATEUR GÉNÉRAL (BVG) – PLAN DE TRAVAIL POUR 2012
ACS2011-OAG-BVG-0005 city-wide / À l’Échelle de la ville
REPORT RECOMMENDATIONS
1. That the Audit Sub-Committee table this report, for consideration of the 2012 Audit Workplan at its next meeting.
2. That the Audit Sub-Committee recommend that the Finance and Economic Development Committee recommend that Council approve the OAG’s 2012 Workplan as follows:
1. Treasury;
2. Corporate Credit Cards;
3. Environmental Risk Assessment;
4. Client Service Centres;
5. Ontario Works Eligibility Assessment Process;
6. Construction Supervision;
7. Follow-up of completed audits including:
a. Audit of the Use of City Vehicles and Mileage Claims;
b. Audit of Selected Grant Recipients – Signed Agreements and Audit Clauses;
c. Audit of the Nepean Sailing Club Agreement;
d. Audit of the Sugarbush (Action Vanier) Agreements;
e. Audit of the Revenue Branch;
f. Audit of a Staffing Process in the Children’s Services Branch;
g. Audit of the City’s Management of a Loan Agreement;
h. Audit of a the City’s Role regarding a Canada Day Event;
i. Audit of Internet and Email Usage Policies and Procedures;
j. Audit of the Mackenzie King Bridge Rehabilitation;
k. Determination of Sampling Requirements for Audits of Payroll Accuracy;
l. Audit of Compressed Work Week Agreements;
m. Audit of the City's Operating Relationship with the Ottawa Centre for Research and Innovation (OCRI); and,
n. Audit of the Glen Cairn Flooding and the Development Review Processes within the Carp Watershed.
TABLED
OFFICE OF THE AUDITOR GENERAL (OAG) – 2012 WORK PLAN
BUREAU DU VÉRIFICATEUR GÉNÉRAL (BVG) – PLAN DE TRAVAIL POUR 2012
ACS2011-OAG-BVG-0005 city-wide / À l’Échelle de la ville
Previously tabled on 8 September 2011 / Déposé auparavant le 8 septembre 2011
REPORT RECOMMENDATIONS
That the Audit Sub-Committee recommend that the Finance and Economic Development Committee recommend that Council approve the OAG’s 2012 Workplan as follows:
1. Treasury;
2. Corporate Credit Cards;
3. Environmental Risk Assessment;
4. Client Service Centres;
5. Ontario Works Eligibility Assessment Process;
6. Construction Supervision;
7. Follow-up of completed audits including:
a. Audit of the Use of City Vehicles and Mileage Claims;
b. Audit of Selected Grant Recipients – Signed Agreements and Audit Clauses;
c. Audit of the Nepean Sailing Club Agreement;
d. Audit of the Sugarbush (Action Vanier) Agreements;
e. Audit of the Revenue Branch;
f. Audit of a Staffing Process in the Children’s Services Branch;
g. Audit of the City’s Management of a Loan Agreement;
h. Audit of a the City’s Role regarding a Canada Day Event;
i. Audit of Internet and Email Usage Policies and Procedures;
j. Audit of the Mackenzie King Bridge Rehabilitation;
k. Determination of Sampling Requirements for Audits of Payroll Accuracy;
l. Audit of Compressed Work Week Agreements;
m. Audit of the City's Operating Relationship with the Ottawa Centre for Research and Innovation (OCRI); and,
n. Audit of the Glen Cairn Flooding and the Development Review Processes within the Carp Watershed.
Clarence Dungey, Local 503 spoke specifically to Item 6 in the 2012 Work Plan.
The report recommendation was then put to the Committee and CARRIED.