Audit Work Plan - 2004 Jan 6 04

STAFF REPORTJanuary 6, 2004To: Audit CommitteeFrom: Auditor GeneralSubject: Audit Work Plan – 2004 Purpose:To provide City Council with details of the Auditor General's work plan for the year endedDecember 31, 2004.Financial Implications and Impact Statement:There are no financial implications resulting from the adoption of this report.Recommendations:It is recommended that the 2004 Audit Work Plan for the Auditor General’s Office, as set out inthis report, be received for information.Background:The Auditor General’s Office was created pursuant to a report prepared by Mr. Denis Desautels,former Auditor General of Canada, in May 2002 under a by-law approved by Council. TheAuditor General is appointed by City Council and is independent of the City’s administration.The Auditor General’s Office is responsible for evaluating City programs, activities andfunctions of departments and agencies, boards and commissions, and of the offices of the Mayorand Members of Council.The by-law requires that an annual audit plan be submitted to City Council and in addition, theby-law provides that no deletions or amendments to the annual plan shall be made except by theAuditor General. Council, however, may add to the annual audit plan by a two-third’s majorityvote.- 2 -The audit work plan has been developed on the basis of information available at the time ofdeveloping the plan. The work plan is necessarily dynamic and may be amended during the ...