Water Rate Audit Report Oct 22 08

Office of the Auditor General / Bureau du vérificateur général AUDIT OF THE CITY OF OTTAWA WATER RATE 2008 VÉRIFICATION DE LA REDEVANCE D’EAU DE LA VILLE D’OTTAWA 2008 Audit of the City of Ottawa Water Rate Table of Contents EXECUTIVE SUMMARY........................................................................................................... i RÉSUMÉ .................................................................................................................................... vii 1 BACKGROUND ................................................................................................................. 1 2 AUDIT OBJECTIVE AND SCOPE.................................................................................. 5 3 DETAILED OBSERVATIONS, FINDINGS AND RECOMMENDATIONS......... 5 3.1 Evaluation of the Township of Russell Agreement regarding Full Cost of Service ............................................................................................................................ 5 3.2 Review of the City’s Water Fund compared to Ontario Regulation 453/07 and its associated regulation Guideline document and Bill 175 ................................ 7 3.3 Review of the City’s Water Fund Compared to Best Practices.......................... 15 3.4 Review of the Status of the related Recommendations of the 2005 Audit of Drinking Water Services. ..................................................... ...