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REPORT RAPPORT |
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REPORT RAPPORT |
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DATE:
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23 April 2012
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TO/DEST:
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Executive Director, Ottawa Police Services Board |
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FROM/EXP:
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Chief of Police, Ottawa Police Service |
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SUBJECT/OBJET: |
ANNUAL AUDIT REPORT: 2011 |
RECOMMENDATION
The internal audit function is an independent and objective quality assurance activity undertaken to bring observations forward as recommendations to add operational value to the Ottawa Police Service (OPS).
The 2011 Audit Plan was developed using a risk based, collaborative approach that correlated identified risks to the 2010-2012 Business Plan for a Safer Ottawa. The Audit Plan focused on assessing the impact of change stemming from business process initiatives within OPS.
With the Board’s Finance and Audit Committee approval, the 2011 audits were designed to meet requirements established by the Ministry of Community Safety and Correctional Services Adequacy Standards.
The audit plan for 2011, as in previous years, was organized on the fiscal year and includes the period of April 1st, 2011 through March 31st, 2012.
The internal audits conducted have assisted management in accomplishing organizational objectives through a systematic evaluation of effectiveness of business controls and governance processes. These audits included the ‘Value for Money Audit on the Duty Inspector Function’ reported here as a carry-over from the 2010 Audit Plan.
Value for Money Duty Inspector Function Audit
The recommendations from this audit are currently under review by the Emergency Operations Division Command. Observations prompted recommendations for data collection and tracking duty inspector engagement at high risk incidents, and the shift coverage. Research into other agency duty inspector programs and a survey within OPS confirms the OPS Duty Inspector Program meets the needs of the OPS and community for high risk incidents.
Compliance with Adequacy Standards is confirmed with respect to specific sections highlighted below.
Board Policy CR-9 – Audit Requirements, Sections 11, 13 and
Board Policy LE-020 – Collection, Preservation and Control of Evidence and Property
Section 13 of the Board’s Audit Policy CR-9 states that:
“The Board shall receive a report on the results of the annual audit of the property and evidence control function.”
Property and Evidence Control Function (General) and Drug Destruction Process Audits
The 2010 Audit Plan included the Evidence Control Section (ECS) general process and Drug Destruction Process (DDP) audits and as per fiscal cycle were completed during 2011. The DDP audit and the ECS process audit resulted in recommendations that are currently under consideration and implementation.
During the 2011 audit cycle the OPS completed a number of audits and process reviews of ECS that met the requirements of the Adequacy Standards.
ECS conducted a 100% vault audit to reconcile all property held in the vault in relation to property records. Further, a comprehensive ‘turnover’ audit was performed as staffing changes impacted the responsibility and accountability assignment in ECS.
Two Professional Standards Section investigations were completed that thoroughly reviewed historical and current practices in evidence control and highlighted further need for process change.
The International Association for Property and Evidence Inc. (IAPE) was engaged to undertake an independent review of Evidence Control Section processes in 2011. A copy of the final report with recommendations was provided to the Chief of Police.
Additional Consultation by Audit Section
As included in the 2011 Audit Plan, consultation with the Background Clearance Section was provided by the internal auditor to review the business process improvement plans for the Section. The internal auditor, together with members of the Records Section, reviewed responsibilities for internal processes, the audit criteria and controls that should be implemented with process change. This will enable a comprehensive audit and evaluation for the program.
Value for Money Audit on Training:
The 2011 Audit Plan included a ‘Value for Money Audit on Training’ scheduled for Q1 2012. The engagement letter has been finalized and data collection for this audit is underway. The audit process and analysis will be concluded as per the audit cycle but has been delayed due to the resignation of the OPS internal auditor. Options are being explored for the completion of this audit.
The 2011 Audit Plan included ECS (General), and ECS (Drugs) which have been delayed due to the work done through audits previously explained. The implementation of recommendations from the audit work completed in 2011 remains ongoing. Significant change has impacted the ECS facility and the DDP processes.
Without allowing time for full integration of these changes, we risk achieving the full benefits of the audit process. It is therefore recommended that the remaining 2011 ECS General process and Drug audits be deferred to the 2012 audit year and be scheduled for Q4 2012 to allow for full assimilation of changes currently underway.
After considering the internal and external audits and reviews, the OPS has met the requirements under the Adequacy Standards and has established responsibility and accountability standards that are far superior to past practice. The continuous scrutiny of OPS evidence control in 2011 has led to significant change and enhancement of procedures. Policy has been impacted and process improvements are still underway.
CONCLUSION
The Ottawa Police Service has fulfilled its regulatory obligations by maintaining compliance with Adequacy Standards requirements. The OPS is currently reviewing the delivery of the audit function through industry and city partners in an effort to achieve efficiencies in Quality Assurance.
The audit plan aligns with the objectives of the Business Plan and assists the OPS in recognizing and mitigating risk in the relation to the accomplishment of organizational goals. It is recommended the 2012 Audit Plan be converted to an annual plan based on the calendar year (Jan – Dec) rather than the fiscal year. This will enable audit planning to mirror the business planning cycle.
(original signed by)
Charles Bordeleau
Chief of Police
