The recommendation in this report has no financial impact.
Updated Audit Work Plan
In February, Audit Committee requested that the Auditor General’s Office move the value-for-money audit of Fire Services up from 2017 to 2016 to coincide with the optimization study of Fire Services which will be completed in 2016. The updated audit work plan is shown at Appendix 1. Since the scope of the optimization study has been expanded to include Emergency Medical Services, that audit has also been advanced to 2016.
The value-for-money audits of Roads Services and Facilities Services have been shifted to 2017 to accommodate the above revision.
The Audit Planning Context
The Auditor General reports to Audit Committee and is responsible for assisting the council in holding itself and its administrators accountable for the quality of stewardship over public funds and for achievement of value for money in municipal operations. By-law 2015-217 sets out a number of provisions related to the preparation of the annual audit plan, including:
- The Auditor General shall submit an annual audit plan for the next following year to the Audit Committee for information by December 31st of each year.
- The Auditor General may, at his discretion, prepare a longer-term audit plan for submission to Audit Committee.
- No deletions or amendments to the annual audit plan shall be made except by the Auditor General.
- Despite subsection (3) the Auditor General may, if requested by the Audit Committee or a board of Directors audit and report on additional matters. The audit plan before Council allocates time to requests from Audit Committee for the Auditor General’s Office to review reports to Committee or Council.