Fire Restrictions Declared

Due to warm and dry weather, Edmonton Fire Rescue Services has issued a fire restriction which prohibits open burning and fireworks. edmonton.ca/firebans

Office of the City Auditor

Choose between the following two options:

Current page navigation Skip to content

Main page content begins here

The City Auditor is appointed by City Council to provide internal audit services. The delegated powers, duties, and functions of this position are established under the City Auditor Bylaw. In providing services to the corporation, the Office of the City Auditor performs the key roles of guardian and agent of change.

Audit Reports

2020 Annual Report

City Auditor’s Annual Report for the year ended December 31, 2020.

2021 Audit Reports

Following are the audit reports issued by the Office of the City Auditor during 2021.

Cloud Computing Audit (January)

Open Spaces Asset Transfer Audit (March)

Real Estate Branch Audit (March)

Recommendation Follow-up Dashboard Report - As at January 25, 2021 (January)

Recommendation Follow-up Dashboard Report - As at March 29, 2021 (March)

Snow and Ice Control Audit (January)

2020 Audit Reports

Following are the audit reports issued by the Office of the City Auditor during 2020.

City Financial Condition Review (November)

City Productivity and Performance Audit (Part 1): Management Staff Analysis (September)

City Productivity and Performance Audit (Part 2): Productivity and Performance Measure Analysis (November)

Communications and Engagement Department Review (January)

Evaluated Receipt Settlement Audit (June)

Forestry Services Audit (September)

Investigation Report (March)

Office of the City Auditor Self-Assessment (May)

Recommendation Follow-up Dashboard Report - As at January 13, 2020 (January)

Recommendation Follow-up Dashboard Report - As at June 16, 2020 (June)

Recommendation Follow-up Dashboard Report - As at September 8, 2020 (September)

Recommendation Follow-up Dashboard Report - As at November 2, 2020 (November)

Social Development Branch Audit (November)

2019 Audit Reports

Following are the audit reports issued by the Office of the City Auditor during 2019.

Access to Digital Assets (December)

Conflict of Interest Program Audit (December)

Assessment and Taxation Audit (October)

Audit of Accounts Payable (January)

Continuous Auditing - Employee Master File and Payroll Transactions (June)

Edmonton Economic Development Corporation Audit (September)

Emergency Management Governance and Risk Assessment Audit (June)

ETS Revenue Management Audit (August)

ETS Workforce Development Investigation (January)

Parks and Roads Services Yard Operations Audit (April)

Recommendation Follow-up Dashboard Report - As at January 22, 2019 (January)

Recommendation Follow-up Dashboard Report - As at March 29, 2019 (April)

Recommendation Follow-up Dashboard Report - As at May 31, 2019 (June)

Recommendation Follow-up Dashboard Report - As at August 20, 2019 (September)

Recommendation Follow-up Dashboard Report - As at October 22, 2019 (October)

Residential Infill Audit (June)

Touch the Water Project Audit (January)

Ukrainian Canadian Archives and Museum of Alberta Funding Agreement Investigation (June)

2016 - 2018 Audit Reports

2018 Audit Reports

Following are the audit reports issued by the Office of the City Auditor during 2018.

Affordable Housing Strategies Review (June)

Africa Centre: Governance & Management Review (October)

Bridge Maintenance Audit (January)

Community Projects in Neighbourhood Parks Process Audit (August)

Consultant Services Review (October)

Current Planning Reserve Audit (April)

Information Technology Disaster Recovery Planning Audit - Redacted Public Report (June)

Investigation Current Planning Future State (eServices) Project 2010 - 2015 (August)

Investment Policy Review (April)

2017 Municipal Election (January)

Performance Measures Validation (June)

Recommendation Follow-up Dashboard Report - As at January 26, 2018 (January)

Recommendation Follow-up Dashboard Report - As at March 29, 2018 (March)

Recommendation Follow-up Dashboard Report - As at June 12, 2018 (June)

Recommendation Follow-up Dashboard Report - As at August 17, 2018 (August)

Recommendation Follow-up Dashboard Report - As at October 30, 2018 (October)

Waste Services Audit (January)

2017 Audit Reports

Following are the audit reports issued by the Office of the City Auditor during 2017.

City Pesticide Use Audit (November)

Competitive Procurement Evaluation Process Audit (August)

Corporate Culture Audit (November)

Edmonton Police Service Staffing Audit (April)

Facade Improvement Program and Development Incentive Program Review (January)

Pedestrian Crosswalk Audit (June)

Performance Measures Validation (June)

POSSE System Review (January)

Recommendation Follow-up Dashboard Report - As at January 27, 2017 (January)

Recommendation Follow-up Dashboard Report - As at March 31, 2017 (April)

Recommendation Follow-up Dashboard Report - As at June 19, 2017 (June)

Recommendation Follow-up Dashboard Report - As at August 31, 2017 (August)

Recommendation Follow-up Dashboard Report - As at November 14, 2017 (November)

Vendor Master File Audit (June)

2016 Audit Reports

Following are the audit reports issued by the Office of the City Auditor during 2016.

Change Order Process Audit (June)

Coin Processing Audit (February)

Continuous Auditing: Corporate Procurement Card Controls (January)

Edmonton Transit System Bus and Light Rail Transit Review (February)

Employee Business Expenses Audit (November)

Fraud Risk Management (November)

Information Technology General Controls - Risk Management (November)

Neighbourhood Renewal Program Audit (April)

Performance Measures Validation (September)

Queen Elizabeth Park - Phase 1 Review (June)

Recommendation Follow-up Dashboard Report - As at February 4, 2016 (February)

Recommendation Follow-up Dashboard Report - As at March 31, 2016 (March)

Recommendation Follow-up Dashboard Report - As at May 31, 2016 (May)

Recommendation Follow-up Dashboard Report - As at September 15, 2016 (September)

Recommendation Follow-up Dashboard Report - As at November 10, 2016 (November)

Sole and Single Source Audit (September)

Utilities Infrastructure Branch Audit (September)

Winter Street Sand Recycling and Mixing Program Audit (September)

Annual Audit Reports

2020 Annual Report

2019 Annual Report

2018 Annual Report

2017 Annual Report

2016 Annual Report

2015 Annual Report

Our Vision

Committed to adding value.

Our Mission

We strive to add value to the City of Edmonton by promoting accountability, cost-effective municipal services, and ethical practices.

Our Principles

Integrity
Objectivity
Confidentiality
Competency

Our Goals

To support the City’s achievement of its strategic goals
To improve the effectiveness of the City’s risk management, control, and governance processes
To promote efficient, effective, and economical City operations
To promote an ethical public service environment
To deliver high quality, innovative and cost-effective audit services
To maintain a respectful, team-oriented workplace that helps individuals reach their career potential and achieve personal growth goals

Audit Process and Services

Audit Process

A typical audit or review conducted by the Office of the City Auditor includes the following activities:

Developing an Annual Work Plan

The Office of the City Auditor selects audits that are most likely to improve services, enhance innovation, increase revenues, or reduce costs. In the selection process, a department's aims, programs, funding and basic needs are considered, along with other influential factors.

Planning an Audit

Prior to commencing a review, the Office of the City Auditor notifies relevant parties and describes the general scope of the audit. Audit staff meet with clients to discuss the audit's objectives, and any concerns or suggestions the client may have for expanding or adjusting the audit's focus. Through interaction with the client, the Office of the City Auditor:

Gains an understanding of the program
Explores areas that appear to offer significant potential for impact
Defines audit objectives and determines how best to achieve them

Once this is accomplished, the audit objectives and its terms of reference are communicated to the client.

Gathering and Analyzing Data

During this phase, audit staff review and evaluate processes in greater depth, recording all observations. Various methodologies are used, including interviewing key staff, testing system controls, analyzing data and facilitating control self-assessment workshops.

Reporting

Once all relevant data is collected and analyzed, the Office of the City Auditor prepares a draft report containing its observations, conclusions, and any recommendations for improvement. The client then reviews this draft for accuracy and completeness, and may offer corrections on the facts and terminology in the document, including mention of any steps undertaken since completion of the prior audit phase.

After incorporating applicable changes, the Office of the City Auditor sends a formal draft report to the relevant department(s) for a formal response to be included in the final report.

Final reports are then circulated to the relevant department(s), the City Manager and Members of City Council. A summary of the report is included in the quarterly report, which is submitted to the Executive Committee and placed on the website.

Follow-up

About a year to 18 months after issuing an audit report, the Office of the City Auditor may revisit the project to determine whether management has successfully implemented actions included in their original responses.

Note: The Office of the City Auditor recognizes the importance of effective communication throughout all phases of an audit.

Major Audit Services

Cash Audits determine whether cash resources are handled in a manner consistent with established City requirements and safeguards against loss.
Comprehensive Reviews determine whether a department, service or program operates efficiently, effectively and economically; and whether risks are minimized.
Advisory Services assist in the development or enhancement of sound business practices and strategies. These services include facilitation (for example, CSA, ERM), process design, and training programs.
Governance Activities determine whether corporate management practices meet general ethical and performance standards, and comply with legal and regulatory requirements.
Investigative Services prove or refute alleged fraudulent or inappropriate behaviour on the part of a City employee, Council member, or other party. Evidence must meet sufficient legal requirements before a matter is turned over to the Edmonton Police Service.
Special Projects are all audits, investigations or studies not listed in the annual audit plan. These may be identified during a scheduled audit, by City Council or the Administration, or suggested by a member of the public.
System Audits ensure that adequate controls are built into automated systems and determine whether they continue to operate effectively.

Work Plan and Schedule

2021 Work Plan and Audit Committee Schedule

2021 Annual Work Plan

Audit Committee Schedule

Audit Reports Master Listing

View an alphabetical listing of all audit reports.

View Reports

Background

City Council passed Bylaw 16097 Audit Committee Bylaw on October 4, 2012. Bylaw 16097 prescribes the powers, functions, duties, structure and procedures for Audit Committee.

The Office has a 2021 operating budget of $2,706,000 with 15 staff members reporting to the City Auditor.

The Fraud and Whistleblower Protection Directive, A1464 was approved on January 19, 2017. The purpose of this directive is to set procedures for the prevention, detection, reporting and investigation of suspected fraud, as well as the processes for reporting and resolving complaints of retaliation. The Fraud Reporting and Investigation Procedure outlines the procedure for the prevention and reporting of suspected fraud within the City of Edmonton. The Whistleblower Protection Procedure outlines the process for the reporting and resolution of retaliation complaints.

Communications to and from the Office of the City Auditor are handled in accordance with Freedom of Information and Protection of Privacy legislation.

The Office of the City Auditor's employee business expenses are in accordance with the City of Edmonton's Employee Business Expenses – Local and Out of Town Administrative Directive A1415I.

For More Information