Christopher O'Connor, Partner, PricewaterhouseCoopers LLP (PwC). Internal Audit personnel from PwC will report to the Auditor General, and support the Auditor General in executing the mandates within the City of Windsor Auditor General Charter, approved on January 20, 2020 by CR 35/2020.

Discussion:

The detailed status report for all outstanding audit recommendations is attached as Appendix A and is as of September 30, 2020. As of that date, management is tracking the status of forty (40) audit recommendations, of which twenty-six (26) audit recommendations are considered open and delayed. Since the beginning of PwC’s contract as outsourced internal auditor in April 2013, there have been two hundred fifty-six (256) audit recommendations accepted by City Council. Administration has successfully implemented two hundred sixteen (216) of them since April 2013 (of which four will be included in the next validation review by PwC). Further information relative to these items is reflected in the current status column in Appendix A.

The management action plans that accompany each PwC audit report establish timelines for the implementation of each item. Given that these timelines are often estimates and other business issues and priorities compete for management attention, it is not unexpected that occasional minor delays will occur. In some cases, a minor delay is preferable to allow the recommendation to be properly and fully implemented with adequate resources.

In light of the COVID-19 pandemic, meeting the targeted timelines have proven to be difficult given that departmental focus has shifted to providing essential services. Administration will continue to monitor the situation understanding that a reassessment of the dates along the way may become necessary.

Risk Analysis:

The tracking of the implementation status of all audit recommendations was a key risk mitigation strategy for all of the management action plans submitted with each PwC audit report. The Executive Initiatives Coordinator in the Office of the City Treasurer liaises directly with both PwC and the assigned operating department to ensure that the implementation of audit recommendations is kept top of mind and on schedule. PwC also follows up to verify and test that audit recommendations have been appropriately implemented.

Climate Change Risks

Climate Change Mitigation:

 

Climate Change Adaptation: