Specific scope exclusions

Given the nature of the work and budgeted effort, the following elements are explicitly excluded from the scope of this internal audit:

• The design, implementation and operation of the Information and Technology (IT) environment and IT general controls, end-user computing controls, IT application controls, data integrity of reports used in IT dependent manual control;

• City’s insourced snow clearing operations;

• Supplies and materials used in winter road clearing;

• Strategic sourcing public solicitation and vendor selection process.