Report to: General Committee                                                  Report Date: October 27, 2008

 

 

 

SUBJECT:                          Auditor General Update

PREPARED BY:               Ingrid Kutter, Auditor General x 4858

 

 

RECOMMENDATION:

THAT the reports entitled “Auditor General Mandate and Auditor General Audit Plan” be received and approved.

 

AND That the Auditor General be authorized and directed to do all things necessary to give effect to this resolution.

 

EXECUTIVE SUMMARY:

The attached Auditor General mandate is:

·      Best practice in both public and private sector.

·      In accordance with internal auditing standards.

·      Builds on Council resolution approving the position of Auditor General and on the Municipal Act of 2001 that authorizes municipalities to appoint an Auditor General.

·      Fuller description than the Council resolution but retains all resolution items as passed.

 

The Audit Plan has been developed to deliver on the Auditor General’s mandate with a program of audit work aimed at assisting Council in holding itself and its administrators accountable for the quality of stewardship over public funds and for the achievement of value of money in operations.  The Audit Plan provides an overview of the audit methodology, how the Auditor General plans her work and operates day to day including the process for planning annual audit activity, planning audit projects and reporting out results of the audit work. 

 

The Audit Plan covers a period from January 1, 2009 to June1, 2011 and contains the following audit projects.

 

Year. reference

Audit Project Title

2009.1

Procurement Process

2009.2

Operations (maintenance of parks, roads, signs)

2009.3

Attendance Management

2009.4

Construction Contract Project Management

2010.5

Fleet Services

2010.6

Use of Consultants

2010.7

By-Law Enforcement & Licensing

2010.8

Waterworks

2010.9

Information Technology Governance

2011.10

Privacy

2011.11

Governance

2010.12

Development Review Process

 

1. Purpose   2. Background   3. Discussion   4. Financial   5. Others (Strategic, Affected Units)   6. Attachment(s)

 

 

PURPOSE:

To obtain approval of the Auditor General Mandate and Audit Plan as attached to this report.

 

BACKGROUND:

Council resolution on October 9, 2007 approved the Auditor General Position and scope of services.  Council passed a resolution April 21, 2008, endorsing the recommendation of the Auditor General Interview Committee and appointed Ingrid Kutter to the position of Auditor General, starting on May 26, 2008.  The Auditor General activities to date focused on developing the audit methodology and a multi-year plan.   Council, through General Committee, oversees the work of the Auditor General.  On October 27, 2008, the Auditor General presented the Mandate and Plan for General Committee information and consideration.

 

 

FINANCIAL TEMPLATE

Not applicable

 

 

ALIGNMENT WITH STRATEGIC PRIORITIES:

Not applicable

 

 

DEPARTMENTS CONSULTED AND AFFECTED:

Not applicable

 

RECOMMENDED

                            BY:    ________________________          ________________________

                                      Ingrid Kutter, Auditor General            [Insert text here]

 

 

 

 

ATTACHMENTS:

Auditor General Mandate

Auditor General Audit Plan