When it comes to the audit plan for the city's auditor general, it's all about minimizing risk.
Ron Foster presented his plan for the next three year's worth of audits Tuesday to members of the audit committee, and he said his department's focus is on review the work of outside boards such as Greater Sudbury Utilities, Pioneer Manor, the police services board and the downtown business improvement association.
The overall goal, Foster said, is to "minimize surprises to council" and taxpayers.
"My office prepares a risk-based audit plan, taking into account a number of risk factors," he told the committee. "We also seek input from members of the audit committee, and senior managers to a lesser extent. That's how we've come to our current priorities. We also take stock of the work that's been completed to date."
To that end, draft audits have been completed of the police board, the city's economic development department, Greater Sudbury Housing Corp. and the city's purchasing department.
They'll go to management for review and comments and should be ready for the committee by April. Plans for 2018 include audits of Greater Sudbury Utilities, Pioneer Manor and the Downtown Sudbury Business Improvement board.
When it comes to auditing outside boards, Foster said some groups have considerable autonomy, such as the police services board. They're able to “stick a toe in but not our nose" into the workings of those boards.
"At the request of council, we're taking a wholesome look at our governance framework that's in place for all of our agencies, boards and municipally controlled corporations," he said. "Our review of (the police board), as a result, has been more of a review than an extensive audit. The police services board operates under a comprehensive legislative framework that's in place. So that provides us with great comfort. But that's not necessarily the case for some of our other agencies, such as the BIA, for example, as a board.”
The focus when deciding where to place his resources is both the will of the audit committee, and areas of the city that deliver core services to residents.
"Paramedic services, for example,” Foster said. “We assign priorities to programs that are significant to the public. Our infrastructure is deteriorating and ageing, for example, so we've spent significant time and effort addressing program areas responsible for maintaining those core services to the public."
Ward 11 Coun. Lynne Reynolds said Foster's plans extend well past the October election this year – what happens if the next council has a new set of priorities?
"Is there opportunity for change or reconsideration of the audits that you're doing?" Reynolds asked.
Yes, Foster replied. The plan is reviewed every December with the committee. With the election this year, the new council will have a chance to set their priorities.
"We will update our plan with the new council in early 2019," he said.
See the full audit plan for the next three years here.
