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AGENDA
Audit & Accountability Committee
Tuesday, May 2, 2017
12 Noon Conference Room A
4th Floor, City Hall
1
AGENDA
AUDIT AND ACCOUNTABILITY COMMITTEE MEETING
May 2, 2017 – 12:00 p.m. – Conference Room A, 4th Floor, City Hall
1. Call to Order 2. Approval of the Agenda 3. Adoption of the Minutes
a. Minutes of March 7, 2017
4. Delegation
5. Business Arising
a. Audit Report – Non-Profit Housing
b. Audit Report - Archives c. Follow-up Summary Report – Windsor Lake Water Treatment Facility d. 2016 Audit Activity
6. New Business
7. Other Business 8. Date of Next Meeting
9. Adjournment
1
MINUTES AUDIT AND ACCOUNTABILITY COMMITTEE MEETING March 7, 2017 – 12:00 p.m. – Conference Room A, 4th Floor, City Hall
Present: Councillor B. Tilley, Chairperson Deputy Mayor R. Ellsworth (left at 12:25 pm and returned 12:34 pm) Councillor T. Hann Kevin Breen, City Manager (left at 1:01 pm) Tanya Haywood, Deputy City Manager – Community Services Jason Sinyard, Deputy City Manager – Planning, Engineering and
Regulatory Services Victoria Etchegary, Manager – Organizational Performance and Strategy David Royale, Senior Internal Auditor
Sean Janes, City Internal Auditor Boyd Chislett, Citizen Representative
Kathy Driscoll, Legislative Assistant ADOPTION OF AGENDA
The Agenda was adopted as presented.
CARRIED UNANIMOUSLY
ADOPTION OF MINUTES
The minutes of October 19, 2016 were adopted as presented.
CARRIED UNANIMOUSLY
DELEGATION
Strategic Plan Annual Report 2016 and 2017 Priorities The Manager – Organizational Performance & Strategy spoke to the above noted and provided an overview. The next steps in the process will be to develop communications strategy for 2016 report and 2017 priorities and update internally and externally. Moved – Deputy Mayor Ellsworth; Seconded – Councillor Hann
The Committee recommends that Council adopt the Strategic Plan Annual Report as presented.
CARRIED UNANIMOUSLY
Accountability Framework
2
The Manager – Organizational Performance & Strategy discussed the above noted. She advised it supports a culture of continuous improvement and allows for a more robust system for planning, performance and reporting for the organization. It was suggested there is more of a connection and collaboration from staff through this process. Moved – Deputy Mayor Ellsworth; Seconded – Councillor Hann
The Committee recommends that Council approve the creation of an accountability framework as outlined.
CARRIED UNANIMOUSLY Engage Evaluation The Manager – Organizational Performance & Strategy spoke to the above noted providing information on the upcoming evaluation of the City’s engagement policy, activities and online platform. She advised that a plan has been developed for the evaluation and will include conversations with project managers and Councillors as well as public input. She will bring forward any necessary recommendations/adjustments to Council when completed. BUSINESS ARISING
Follow-up Summary Report – Inspection Services The Senior Internal Auditor spoke to the above noted. There were a total of 56 recommendations in which presently 39 are closed with 17 pending. He noted the following out of the 17 pending items pending:
10 are related to policy and procedure with the intent to be dealt with by September 2017,
5 are related to the inspection process and will be implemented within a month, 2 are in relation to ensuring permits are signed by the owner or authorized
agent before processing and conversion of square feet to square metres when calculating the building permit fee to be applied shortly.
Follow-up Receiving Summary Report – Stores and Issuing The Senior Internal Auditor spoke to the above noted. There were a total of 28 recommendations in which 26 are closed with 2 pending. He noted the following out of the 2 pending items pending:
3
One of the pending items is in relation to a revision of policy and procedure and the other is in relation to installation of a security camera which will be done by June 2017.
Follow-up Summary Report – Recreation The Senior Internal Auditor spoke to the above noted. There were a total of 65 recommendations in which 52 are closed and 13 are pending. He noted the following of the 13 pending items pending:
10 are in relation to revisions to policy and procedure, 2 are applicable to camera installation at the new Paul Reynold’s recreation
centre and installation of a swipe card system to track number of sales etc., 1 item references Management developing written procedures outlining the
proce4ss for reviewing accounts receivable balances on a regular basis. This process would be developed in consultation with the Finance Department.
2017-2019 – Audit Plan The Internal Auditor spoke to the above noted. The three year plan was developed using a combination of the previous three year audit plan that was approved by Council, discussions with Senior Management, observation and professional judgement. Conversation ensued about the “Whistleblower” process and it was suggested there be a further analysis of this policy, reviewing best practices and possibly hiring a third party for report intake. Moved – Deputy Mayor Ellsworth; Seconded – Councillor Hann
The Committee recommends that Council approve the three-year audit plan for 2017-2019 as presented.
CARRIED UNANIMOUSLY Adjournment
The meeting adjourned at 1:15 p.m. Coucillor Tilley Chairperson
INTERNAL AUDIT REPORT
Department of Community Services
Program Review: Non-Profit Housing Division
Assignment # 16-01
INTERNAL AUDIT REPORT
Department of Community Services
Program Review: Non-Profit Housing Division
Assignment # 16-01
David Royle, CPA,
CMA, CFP
Senior Internal Auditor
Date: November 25, 2016
Sean P. Janes, CPA,
CMA, CIA, CFE
City Internal Auditor
Date: November 25, 2016
Program Review: Non-Profit Housing Division Assignment # 16-01
Office of the City Internal Auditor Page i
TABLE OF CONTENTS
INTRODUCTION .............................................................................................................. 1
OBJECTIVES ........................................................................................................................... 1
METHODOLOGY & SCOPE ................................................................................................. 1
BACKGROUND ....................................................................................................................... 2
DETAILED ANALYSIS .................................................................................................... 4
Section 1 – Community Services and Housing Standing Committee ................................... 4 Issue 1.1 – Committee Objectives / Terms of Reference ...................................................................... 4 Issue 1.2 – Performance Measurement / Data Analysis ........................................................................ 5 Issue 1.3 – Certificate of Conduct ......................................................................................................... 7
Section 2 – Non-Profit Housing Policy, Procedures Manual ................................................. 8 Issue 2.1 – Policy, Procedures Manual ................................................................................................. 8 Issue 2.2 – Criteria for Assigning Housing to Applicants ..................................................................... 9 Issue 2.3 – Credit Checks and Annual Income Testing of Tenants ......................................................10 Issue 2.4 – Income Levels for Applicants and Tenants ........................................................................11 Issue 2.5 – Rental Rates .......................................................................................................................13 Issue 2.6 – Subsidy and Transfer of Responsibility for Agreements ...................................................14 Issue 2.7 – Applicant Checklist ............................................................................................................15
Section 3 – Yardi Enterprise Express Property Management System ............................... 18 Issue 3.1 – Training/Review of the Yardi System ...............................................................................18 Issue 3.2 – Waitlists .............................................................................................................................19 Issue 3.3 – Access to Yardi System .....................................................................................................20
Section 4 – Audit Testing ........................................................................................................ 22 Issue 4.1 – Inspection Reports .............................................................................................................22 Issue 4.2 – Income Verification ...........................................................................................................23 Issue 4.3 – Miscellaneous ....................................................................................................................24 Issue 4.4 – Website ..............................................................................................................................25
Section 5 – Financial ............................................................................................................... 27 Issue 5.1 – Advanced Education and Skills Cheques ...........................................................................27 Issue 5.2 – Miscellaneous ....................................................................................................................28
Section 6 – Maintenance of Units ........................................................................................... 30 Issue 6.1 – Maintenance Requests .......................................................................................................30
Program Review: Non-Profit Housing Division Assignment # 16-01
Office of the City Internal Auditor Page 1
To: Chair & Council Members, Audit Committee
Area Responsible: Tanya Haywood, Deputy City Manager, Community Services
Copy to: Kevin Breen, City Manager
INTRODUCTION
OBJECTIVES
In accordance with the City’s approved audit plan, the objectives of this review are to
assess whether:
1. the service is being managed with due regard to risks and due diligence (risk
management),
2. processes and structures are implemented to inform, direct, manage and monitor
activities that are intended to move the City toward the achievement of our
strategic plan (governance processes), and
3. the process is being managed with due regard to control processes - i.e. policies,
procedures, regulations and council directives (control processes).
It is the overall areas of risk management, governance processes and control processes
which structured the work carried out during the review.
METHODOLOGY & SCOPE
This review of the Non-Profit Housing Division has been undertaken in accordance with
the approved three year audit plan. The review considered the City’s stock of Non-Profit
Housing units and did not include an evaluation of the City’s Affordable Housing
Business Plan. To meet the review objectives, audit procedures were performed that
included interviews with divisional staff to outline the processes for recording applicants
on a waitlist, assigning applicants to apartments, recording rent receipts from Adult
Education and Skills and handling maintenance requests. Also, detailed testing of
various supporting documentation, such as the application, waitlist, application checklist,
Program Review: Non-Profit Housing Division Assignment # 16-01
Office of the City Internal Auditor Page 2
and verification of income was conducted. The review did not include onsite visits of the
Non-Profit Housing units. The period of review was mainly January 1 – December 31,
2015; however, as issues were discovered, testing was extended prior to and subsequent
to 2015.
BACKGROUND
The City of St. John’s, Non-Profit Housing Division, is responsible for administration
and management of 454 residential rental units throughout the City. These units vary
in size from one to four-bedrooms and are available for rent to low and moderate income
earners on the basis of net family income and need. The type of housing provided by the
City ranges from a 65-unit apartment building on Hamilton Avenue to infill housing in
the downtown core. While the majority of the housing provided by the City is in the
Downtown area, it does provide housing as far east as Forest Road and as far west as
Brookfield Road.
Housing provided by the City falls into three distinct categories:
1. Lower End of Market Housing (LEMS)
The City operates 268 units which fall into this category. Tenants in this type of housing
pay the lower end of market rent as determined annually by Newfoundland Labrador
Housing. Eligibility is based on household income and rents for these units depend on the
number of bedrooms (one to four) in the unit. Up to 15 percent of tenants per project area
in LEMS are subsidized. Utility costs are the responsibility of the tenant.
2. Rent Geared to Income (RGI)
The City operates 156 housing units which fall into this category. The RGI units are
targeted specifically at individuals and families of low income. Rents in these units are
based strictly on 25 per cent of net monthly income. Heat is included in the rent and there
is a small surcharge for lights.
Program Review: Non-Profit Housing Division Assignment # 16-01
Office of the City Internal Auditor Page 3
3. Affordable Housing
The City also provides one bedroom apartments under the Affordable Housing Program
which has 24 units at Charter Avenue and 6 units at Churchill Avenue. These rents are set
by Investments Affordable Housing funding agreements. Tenants pay for the electrical
costs.
Eligibility
Persons in need of housing submit their applications and a determination is made as to
their eligibility for one of these programs. Generally, applicants are placed on a waiting
list until a vacancy arises.
Staffing
The Non-Profit Housing Division is comprised of a Manager and six staff members.
Two of these staff are dedicated to End Homelessness St John’s and the Affordable
Housing Business Plan. Turnover has been high and the most senior person is the
Manager who was hired March 2012. These staffing issues have created challenges for
the division in completing administrative tasks and have left the Manager with little time
for making improvements to work processes within the division.
Budget
The 2015 budget for the Non-Profit Housing Division included expenses of
approximately $5.1 million and revenues of $4.8 million. This includes the maintenance
and administration of all of the Non-Profit Housing (NPH) units. The NPH division only
provides oversight to Administration budget number 6391. All maintenance is the
responsibility of the Department of Public Works.
Program Review: Non-Profit Housing Division Assignment # 16-01
Office of the City Internal Auditor Page 4
DETAILED ANALYSIS
Section 1 – Community Services and Housing Standing Committee
Issue 1.1 – Committee Objectives / Terms of Reference
The City has a Community Services and Housing Standing Committee and according to
the City’s website, the objectives of the Committee are:
To provide policy direction for facilitating community access to inclusive and
accessible housing, arts, culture, and recreation programs and services that
promote an active, engaged and supported community;
To provide policy direction for the enforcement of the Standard Parking and
Animal Control Regulations in the City of St. John's.
However, unlike the City’s Advisory Committees, the Community Services and Housing
Standing Committee does not have a terms of reference. Terms of reference for a
committee are important as they define the:
vision, objectives, scope and deliverables (i.e. what has to be achieved)
stakeholders, roles and responsibilities (i.e. who will take part in it)
resource, financial and quality plans (i.e. how it will be achieved)
work breakdown structure and schedule (i.e. when it will be achieved)
success factors/risks and constraints.
Terms of reference for committees help ensure the success of an organization.
Recommendation 1.1
In order to assist the Community Services and Housing Standing Committee ensure the
Non-Profit Housing program is accomplishing its objectives, management should prepare
a terms of reference for the Committee and include in the terms the frequency of
Program Review: Non-Profit Housing Division Assignment # 16-01
Office of the City Internal Auditor Page 5
meetings, membership and composition, membership length of term, etc. for approval by
Council.
Management Response and Intended Course of Action 1.1
It is agreed that a Terms of Reference should be prepared for the Community Services
and Housing Standing Committee. However, it is felt that Terms of Reference should be
developed for all Standing Committees of Council and need to be considered as a whole.
As this is a large project affecting many stakeholders we will consult with Senior
Management and Council to seek their advice on how to move forward with this project.
Conclusion 1.1
Guidance will be obtained by October 2017.
Action By: City Clerk Action Date: October 2017
Information Only: DCM, Community Services
Issue 1.2 – Performance Measurement / Data Analysis
In order for senior management and the Community Services and Housing Standing
Committee to determine if the Non-Profit Housing program is meeting its vision,
objectives, scope and deliverables and ensure that the program has sufficient resources,
they require periodic information about certain aspects of the program. However,
management indicated that they have not been asked to provide this type of information
to the committee on a regular basis.
Some of the types of information that would be useful to senior management and the
committee for evaluating the success of the Non-Profit Housing program would be:
aged waitlists for each type of unit
aged listing of unit vacancies
Program Review: Non-Profit Housing Division Assignment # 16-01
Office of the City Internal Auditor Page 6
average wait time per applicant
number of applicants housed in a given period
generic tenant/applicant income levels
number of tenants receiving subsidies
any exceptions to normal practice and reasons why they occurred, etc.
This reporting could also include comparisons to previous years/periods to make them
even more useful to management and the committee. However, management may need
to consult with the Information Services Division to determine what types of reports can
be produced by the Yardi computer system used by the Non-Profit Housing Division
prior to committing to the types of reports it can provide to senior management and the
committee.
Recommendation 1.2
Management should discuss with the Deputy City Manager, Community Services and the
Community Services and Housing Standing Committee the types of reporting they
require to evaluate the success of the Non-Profit Housing program and to ensure they are
aware of the issues and resources required for the program to achieve its goals and
objectives. The discussion should also focus on the frequency of reporting, realizing that
senior management may require reporting more frequently than the committee. At a
minimum it is recommended that reporting to the committee occur on an annual basis.
Management Response and Intended Course of Action 1.2
Accept Recommendation
Conclusion 1.2
Recommendation will be implemented as stated above.
Action By: Manager, Housing Action Date: February 2017
Information Only: DCM, Community Services
Program Review: Non-Profit Housing Division Assignment # 16-01
Office of the City Internal Auditor Page 7
Issue 1.3 – Certificate of Conduct
During the review of the applicant selection process it was noted that the applicant is not
required to submit a Certificate of Conduct. In addition, as noted in Issue 2.2 below, no
policy or procedure exists regarding criteria for accepting applicants for the City’s
housing program. This could potentially increase the City’s liability risk if, for example,
the City were to house an applicant who had a criminal record and the applicant caused
injury to another tenant or damage to property.
Recommendation 1.3
To help ensure the risks noted above fall within a risk tolerance level acceptable to the
City and/or are appropriately mitigated management should:
i. open a dialogue with the Deputy City Manager, Community Services, the Manager,
Corporate Risk and Recovery and the City Solicitor regarding the potential liability
risks of not obtaining a Certificate of Conduct from applicants for the City’s housing
programs,
ii. use the results of this discussion for developing policy and/or procedure for the
applicant review process,
iii. submit the policy and/or procedure to the Community Services and Housing
Standing Committee for approval to ensure they are comfortable with the risk
mitigation measures taken, and
iv. add the requirement for a Certificate of Conduct to the Applicant Checklist if
required.
Management Response and Intended Course of Action 1.3
Accept recommendation
Conclusion 1.3
Recommendation will be implemented as stated above.
Action By: Manager, Housing Action Date: April 2017
Information Only: DCM, Community Services
City Solicitor
Manager, Corporate Risk and Recovery
Program Review: Non-Profit Housing Division Assignment # 16-01
Office of the City Internal Auditor Page 8
Section 2 – Non-Profit Housing Policy, Procedures Manual
Issue 2.1 – Policy, Procedures Manual
Management advised that although they follow certain policies developed by the
Newfoundland and Labrador Housing Corporation (e.g., Transfer Guidelines) and a set of
informal procedures prepared by a former City employee, they do not have a formal set
of policy and procedures approved by the Deputy City Manager, Community Services
and the Community Services and Housing Standing Committee.
Recommendation 2.1
To assist management and staff in making decisions, completing job tasks and achieving
outcomes required to move the City toward attaining its strategic directions, management
should prepare a formal policy and procedures manual. All policies should be vetted
through the Corporate Policy Committee and the policy and procedure manual should be
approved by the Deputy City Manager, Community Services and the Community
Services and Housing Standing Committee.
Management Response and Intended Course of Action 2.1
Accept recommendation
Conclusion 2.1
Recommendation will be implemented as stated above.
Action By: Manager, Housing Action Date: January 2018
Information Only: DCM, Community Services
Program Review: Non-Profit Housing Division Assignment # 16-01
Office of the City Internal Auditor Page 9
Issue 2.2 – Criteria for Assigning Housing to Applicants
Applicants for housing are placed on a waiting list and contacted by the Non-Profit
Housing Division when housing units become available. Management reviews the
waitlist and based on need, assigns the unit to the appropriate applicant. An internal
control weakness exists in this process as although the applicant is assessed based on
need, there is no formal, written criteria for management to use when assessing the
applicants and deciding which ones to select. Management advised that an additional
control has been in place for some time as they do have a second employee review the
file as a check of the decision.
Recommendation 2.2
To ensure the assignment of housing units to applicants is done in a fair and equitable
manner, management should:
i. develop a formal written set of criteria for assessing applicants and assigning housing
units. The criteria should be approved by the Deputy City Manager, Community
Services and the Community Services and Housing Standing Committee and form
part of the policy/procedures recommended in Issue 2.1. The criteria to select tenants
for housing should consider such items as:
a. income levels;
b. current address of applicant (will current St. John’s residents have preference over
applicants from outside St. John’s);
c. people with disabilities,
d. victims of violence,
e. seniors,
f. current living conditions, etc.
ii. develop a process to deal with any exceptions (fast-track applicants).
It should be noted that most of the criteria above are currently being used by management
when selecting applicants for available units.
Program Review: Non-Profit Housing Division Assignment # 16-01
Office of the City Internal Auditor Page 10
Management Response and Intended Course of Action 2.2
Accept recommendation
Conclusion 2.2
Recommendation will be implemented as stated above.
Action By: Manager, Housing Action Date: August 2017
Information Only: DCM, Community Services
Issue 2.3 – Credit Checks and Annual Income Testing of Tenants
Management advised that, historically credit checks have not had a significant impact on
the decisions made by management regarding the placement of applicants in affordable
housing units and, as a result have stopped conducting credit checks of applicants.
Although this decision will save staff time and City resources it also increases the risk of
certain applicants obtaining housing units who may have otherwise not been assigned a
housing unit if the credit check had been conducted and could potentially lead to rents not
being paid.
In addition, management advised income is tested each year for Rent Geared to Income
and subsidized Lower End of Market tenants as required by the “Global Agreements”
with CMHC, but only once upon move-in for the over 200 other Lower End of Market
tenants. By not income testing all tenants on an annual basis, the City may not become
aware of tenants’ whose incomes may have increased above a level consistent with the
objectives of the affordable housing program while other applicants on the waiting list
with less income and/or greater need may not be assigned a housing unit.
Program Review: Non-Profit Housing Division Assignment # 16-01
Office of the City Internal Auditor Page 11
Recommendation 2.3
Management should advise and seek the approval or other direction of the Deputy City
Manager, Community Services and the Community Services and Housing Standing
Committee regarding:
i. the credit checks being discontinued, and
ii. the number of tenants not having their income confirmed annually.
In addition, the guidance received from the Committee and management should be
included in the policy/procedures recommended previously in Issue 2.1.
Management Response and Intended Course of Action 2.3
Accept recommendation. Further investigation is required before policy and procedures
can be brought forward.
Conclusion 2.3
Recommendation will be implemented as stated above.
Action By: Manager, Housing Action Date: January 2018
Information Only: DCM, Community Services
DCM, Finance & Administration
Issue 2.4 – Income Levels for Applicants and Tenants
Management indicated that for an applicant to qualify for the Lower End of Market
(LEM) program their annual income must be greater than $24,000. However, there is no
maximum placed on an applicant’s yearly income that will make them ineligible for this
program. Although it is unlikely that a high income applicant would be accepted into the
Lower End of Market program, which is needs based, it is possible that a tenant who was
originally accepted into the program with a low income may, in the future, earn a much
higher income.
Program Review: Non-Profit Housing Division Assignment # 16-01
Office of the City Internal Auditor Page 12
In addition, although there are maximum income levels for acceptance into the Rent
Geared to Income (RGI) and Affordable Housing programs there is no formal
policy/procedure in place to deal with tenants who are already in these programs whose
incomes increase above the maximum income limits. This could potentially result in
applicants of greater need continuing to be waitlisted for housing which is not in line with
Council’s objective of helping those in need of adequate, affordable housing.
Recommendation 2.4
To help provide guidance to management and staff when making decisions regarding
applicants and tenants of the City’s housing programs management should:
i. review the income qualifications for the Lower End of Market program to determine
if there should be a maximum income level. This should be discussed with the
Deputy City Manager, Community Services and the final decision should be
approved by the Community Services and Housing Standing Committee.
ii. develop a policy/procedure to deal with the issue of tenants whose incomes exceed
the maximum income levels for each housing program and ensure it is properly
approved.
Management Response and Intended Course of Action 2.4
Accept recommendation
Conclusion 2.4
Recommendation will be implemented as stated above.
Action By: Manager, Housing Action Date: January 2018
Information Only: DCM, Community Services
Program Review: Non-Profit Housing Division Assignment # 16-01
Office of the City Internal Auditor Page 13
Issue 2.5 – Rental Rates
Management advised that rental rates for the Lower End of Market (LEM) units differ
depending on location. For example, one bedroom rental rates range from $500 to $620,
2 bedroom rates range from $650 to $670, 3 bedroom rates range from $645 to $740 and
4 bedroom rates range from $675 to $770. Management indicated all rental rate increases
are initially approved by NLHC. When management proposes to increase rental rates,
they contact NLHC by phone to obtain verbal approval that the increase is within the
accepted ranges for the various apartments by location. However, there is no written
documentation to indicate this approval. Further discussion with management revealed
that a general increase of $20 per month for Lower End of Market units was approved by
the Community Services and Housing Standing Committee and Council in May 2016
based on an information note provided by management. However, the information note
did not contain information on the allowable maximum rental rates.
Recommendation 2.5
In order to ensure that rental rates are reasonable, management should provide:
i. the current years rental rates by location charged by the City,
ii. documentation of the maximum allowable rental rates by location from NLHC; and
iii. the proposed rental rates to be charged by the City for the upcoming year
to the Deputy City Manager, Community Services and the Community Services and
Housing Standing Committee for information purposes/approval on an annual basis. This
should be included in the procedures of the division.
Management Response and Intended Course of Action 2.5
Accept recommendation.
Conclusion 2.5
Recommendation will be implemented as stated above.
Action By: Manager, Housing Action Date: May 2017
Information Only: DCM, Community Services
Program Review: Non-Profit Housing Division Assignment # 16-01
Office of the City Internal Auditor Page 14
Issue 2.6 – Subsidy and Transfer of Responsibility for Agreements
The City’s webpage for Non-Profit Housing notes: “Usually 15 percent of the units in
each housing project receive a subsidy at any given time.” This information was
communicated to the current Manager, Housing by the former Manager, Housing by way
of an email message sent on Sept 30, 2015. The former Manager of Housing indicated in
the email "That was the rule of thumb put forth initially by CMHC but it is not in the
agreements”. However, the CMHC 2397 Agreement states in section 2.(1):
“The principle of blending incomes is to be followed when leasing units
in the project, which said principle will permit tenants at the lower end
of the income range to benefit from the subsidy in excess of the average
for the project, while those at the midpoint will receive the average
subsidy, and those at the upper end will receive less than the average
subsidy, if any, provided, however, that in the application of the said
principle, priority shall be given to families and individuals of low and
moderate income.”
Based on the wording of section 2.(1), as noted above, it is not clear if the City’s method
of providing a subsidy to approximately 15 percent of the units in each housing project is
in line with this agreement.
Also, management advised that initially “Global Agreements” for Assistance to Non-
Profit Corporations were signed by the CMHC and the City of St. John’s in the 1980’s.
Management indicated that over the years, certain responsibilities were transferred from
CMHC to NLHC; however, management was not able to provide documentation of the
transfer.
Recommendation 2.6
In order to ensure that the City is in compliance with the CMHC “Global Agreements”
management should:
Program Review: Non-Profit Housing Division Assignment # 16-01
Office of the City Internal Auditor Page 15
i. contact CMHC/NLHC to determine if the City’s method of providing subsidies to
affordable housing tenants are in compliance with the agreements. If the City is
found not to be in compliance then management should develop a plan to ensure the
City comes into compliance as soon as possible. Management should ensure that any
guidance/direction received from the CMHC/NLHC is in writing and this
documentation should be maintained on file. The final outcome of this
communication should be forwarded to the Deputy City Manager, Community
Services and the Community Services and Housing Standing Committee for their
approval and the procedure for providing subsidies should be included in the
division’s policy and procedures manual.
ii. contact the CMHC/NLHC and request documentation regarding the transfer of
responsibilities from CMHC to NLHC. This documentation should also be
maintained on file.
Management Response and Intended Course of Action 2.6
Accept recommendation
Conclusion 2.6
Recommendation will be implemented as stated above.
Action By: Manager, Housing Action Date: April 2017
Information Only: DCM, Community Services
Issue 2.7 – Applicant Checklist
When an apartment becomes available an applicant is selected from the waiting list and
the Applicant Checklist is completed. The Applicant Checklist is used to summarize and
verify the information supplied by the applicant and to document information concerning
the assigned rental unit. The first two sections of the checklist capture the name of the
applicant(s), date the application was received, unit size required, income verification,
Program Review: Non-Profit Housing Division Assignment # 16-01
Office of the City Internal Auditor Page 16
credit bureau inquiry, etc. The third section includes the address of the unit rented, date
the welcome letter was sent, amount of rent, etc. Upon review of the checklist the
following issues were noted:
i. the Checklist does not contain spaces for the employee who completes the form to
sign and date. This information is useful for accountability and audit trail purposes.
ii. the Checklist requires the employee to record only the total gross income (monthly)
and not each source and date of income, total income and the calculation of the gross
monthly income. This makes it difficult to cross reference the income to other
documents in the file and increases the risk of error.
iii. the “Past Landlord References”/ “Home Visit/Inspection” sections are not being
completed for all applicants. (Three of the four applicants tested under Rent Geared
to Income did not have the information recorded.) Not completing references and
inspections for tenants increases the risk of accepting a tenant who may not be a good
fit for the program(s).
Recommendation 2.7
In an effort to decrease risk and improve the audit trail and accountability over the
applicant checklist process management should:
i. modify the Applicant’s Checklist form to:
a. include spaces, in each section, for the employee who completes the
checklist to sign and date, and
b. record the various current sources of income, total income and monthly
gross income, along with the corresponding dates
ii. discuss the risks of not completing the Past Landlord References / Home
Visit/Inspection section of the checklist with the Deputy City Manager, Community
Services to determine if the costs of completing the section outweigh the benefits. If
it is decided not to complete the section then it should be deleted from the checklist.
Management Response and Intended Course of Action 2.7
Accept recommendation
Program Review: Non-Profit Housing Division Assignment # 16-01
Office of the City Internal Auditor Page 17
Conclusion 2.7
Recommendation will be implemented as stated above.
Action By: Manager, Housing Action Date: August 2017
Information Only: DCM, Community Services
Program Review: Non-Profit Housing Division Assignment # 16-01
Office of the City Internal Auditor Page 18
Section 3 – Yardi Enterprise Express Property Management
System
Issue 3.1 – Training/Review of the Yardi System
The Non-Profit Housing Division uses a computer system called Yardi which was
designed to assist users in managing rental properties. Management advised that:
i. employees have not received training in the use of the Yardi System. Without proper
training, employees may not be using the Yardi software program effectively and
efficiently; and management may not be aware of all its capabilities.
ii. employees believe the Yardi System is outdated and that the property management
system at Newfoundland and Labrador Housing Corporation appears to be far
superior. It may provide increased efficiencies to the division.
Recommendation 3.1
In order for the Non-Profit Housing Division to determine if the Yardi system can
provide the resources it needs to properly manage its operations and to ensure that it is
operating efficiently and effectively, management should:
i. contact the Information Services Division to obtain training on the full capabilities of
the Yardi system, and
ii. use this information to determine if the Yardi system can meet the divisions
requirements. If it is found that Yardi is not meeting the division’s needs then
management should look for another solution, including taking a closer look at the
system in use at the Newfoundland and Labrador Housing Corporation.
Management Response and Intended Course of Action 3.1
Accept recommendation.
Conclusion 3.1
Recommendation will be implemented as stated above.
Program Review: Non-Profit Housing Division Assignment # 16-01
Office of the City Internal Auditor Page 19
Action By: Manager, Housing Action Date: September 2017
Information Only: DCM, Community Services
DCM, Finance & Administration
Director, Corporate Information Services
Issue 3.2 – Waitlists
When applications for housing units are received, the applicant’s information is keyed to
a waitlist. The Yardi System has a waitlist feature that was previously used by the
division, however management found that this feature did not suit their needs and are
now using an excel spreadsheet to maintain the waitlist. Currently the Yardi waitlist has
over 2,000 applicants for 1 bedroom apartments while the Excel worksheet has 101
applicants on its waitlist. It appears that the 101 applicants recorded on the Excel waitlist
is also recorded in the Yardi System and, therefore, is a duplication. However, it is
uncertain how the remaining applicants recorded in the Yardi system will be handled.
It should be noted that the waitlist process requires applicants to re-apply on an annual
basis so that eventually the waitlist in Excel should be complete; however, for the time
being it is difficult to determine the accuracy of the Yardi waitlists.
Recommendation 3.2
In order to ensure that the applicant waitlist is accurate, management should:
i. discuss the issues that the division is having with the Yardi waitlist with the
Information Services Division during the training session recommended in Issue 3.1
to determine which list better provides the information needed by the Non-Profit
Housing Division to track the applicants.
ii. depending on which method is used, ensure the list is up-to-date.
Management Response and Intended Course of Action 3.2
Accept recommendation
Program Review: Non-Profit Housing Division Assignment # 16-01
Office of the City Internal Auditor Page 20
Conclusion 3.2
Recommendation will be implemented as stated above.
Action By: Manager, Housing Action Date: September 2017
Information Only: DCM, Community Services
DCM, Finance & Administration
Director, Corporate Information Services
Issue 3.3 – Access to Yardi System
In an effort to ensure that access to the Yardi computer system was appropriately
restricted, a list of active users as of May 25, 2016 was obtained from the Information
Services Division. The listing showed that access was restricted to only those employees
who required access to the system to perform their job duties. However, the Word
Processor III employee had been on short-term leave which had been extended several
times since February 2016. As of May 2016, the employee still had system access. As a
result management should now consider disabling this employee’s access until they
return to work in line with best practices for system security.
Recommendation 3.3
In order to improve system security management should complete the Network Access –
Delete/Disable Request form and forward it to the Information Services Division to
disable system access for the Word Processor III employee until their return to work.
Management Response and Intended Course of Action 3.3
Accept recommendation. Completed.
Conclusion 3.3
Recommendation will be implemented as stated above.
Program Review: Non-Profit Housing Division Assignment # 16-01
Office of the City Internal Auditor Page 21
Action By: Manager, Housing Action Date: January 2017
Information Only: DCM, Community Services
DCM, Finance & Administration
Director, Corporate Information Services
Program Review: Non-Profit Housing Division Assignment # 16-01
Office of the City Internal Auditor Page 22
Section 4 – Audit Testing
Issue 4.1 – Inspection Reports
As a part of audit testing a sample of Move-In Inspection reports and Annual Inspection
reports were reviewed. These inspections are performed by Non-Profit Housing
employees and contain information regarding the condition of the units. The review of
the inspection reports noted the following two areas for improvement.
i. there is no indication if any damages/deficiencies noted in the reports warrant repair
and whether or not they have been referred to the City Buildings Division for follow-
up.
ii. The Annual Inspection reports are not signed by the person completing them and
some do not have all the check boxes “checked”. Instead, they have a line drawn
through the page with “All Ok” written on it. This decreases accountability over the
inspections.
Recommendation 4.1 In order to provide an audit trail of follow-up work resulting from the Move-In and
Annual inspections and to ensure safety issues are identified and resolved, management
should:
i. record, on the inspection reports, whether or not damages/deficiencies identified
warrant repair work and if so, record the work order number and date that the City
Buildings Division was contacted.
ii. ensure all Annual Inspection reports have each section “checked” and signed by the
employee conducting the inspection.
Management Response and Intended Course of Action 4.1
Accept recommendation
Conclusion 4.1
Recommendation will be implemented as stated above.
Program Review: Non-Profit Housing Division Assignment # 16-01
Office of the City Internal Auditor Page 23
Action By: Manager, Housing Action Date: April 2017
Information Only: DCM, Community Services
DCM, Public Works
Manager, City Buildings
Issue 4.2 – Income Verification
To test the income verification procedures used by the Non-Profit Housing Division
during the applicant selection process a sample of 20 Application Checklists were
reviewed. The review disclosed the following issues:
i. the application for one applicant noted income from an employer sponsored pension
plan, Canada Pension Plan (CPP) and a part-time job; however, the amount of income
related to the part-time job was not recorded on the application. In addition, only the
income from the pension plan was recorded on the Application Checklist which,
therefore, did not include the income related to CPP and the part-time job. As a
result, it appears this applicant’s total income was not considered when being selected
for a unit.
ii. four other Application Checklists reviewed had incomplete or missing income
verification information. For example in two of the Application Checklists “AES”
(Advanced Education and Skills) was recorded in the Total Gross Income section
instead of a dollar value and in both checklists the Income Verification section was
not completed. A third Application Checklist had “SA” recorded in the Total Gross
Income section instead of a dollar value while on a fourth checklist the Total Gross
Income section was not completed and “No” was recorded in the Income Verification
section. Having missing or incomplete information in the income verification
sections of the Application Checklists makes it difficult to verify that the applicant’s
income was properly considered prior to being placed in a unit.
Program Review: Non-Profit Housing Division Assignment # 16-01
Office of the City Internal Auditor Page 24
Recommendation 4.2 In order to ensure that there is a proper audit trail around the income verification process
management should ensure that all current income is verified and recorded on the
Application Checklist in the appropriate sections.
Management Response and Intended Course of Action 4.2
Further discussion is needed, modification of Checklist might be warranted.
Conclusion 4.2
Management indicated further discussion is needed.
Action By: Manager, Housing Action Date: September 2017
Information Only: DCM, Community Services
Issue 4.3 – Miscellaneous
The following is a further list of issues that were identified during our testing of
documents:
i. applications are not numbered when received at the Non-Profit Housing Division.
Without a numerical sequence on the application, it is difficult to determine if all
applications submitted were processed.
ii. the form used to document any changes to a tenants information (add/remove tenant,
rental rate, banking information, etc.) does not have a title which makes it difficult to
reference the form.
iii. one application reviewed had most of section 4, all of section 5, and the signature
portion of section 9 missing from the file while page 4 of another application
reviewed was not on file.
Program Review: Non-Profit Housing Division Assignment # 16-01
Office of the City Internal Auditor Page 25
Recommendation 4.3 In an effort to strengthen internal controls over documents management should:
i. ensure that all applications are numbered when received and that the numeric
sequence of the applications are monitored.
ii. place a name/title on the form which records changes to tenant information.
iii. ensure all sections/pages of the application are on file.
Management Response and Intended Course of Action 4.3
Accept recommendation
Conclusion 4.3
Recommendation will be implemented as stated above.
Action By: Manager, Housing Action Date: April 2017
Information Only: DCM, Community Services
Issue 4.4 – Website
The City’s webpage for the Non-Profit Housing Division advises that there are 424
residential rental units throughout the City – 268 units under Lower End of Market
(LEMS) and 156 units under Rent Geared to Income (RGI). However, the list for LEMS
on the webpage only adds to 255 units instead of 268. The 13 units at 15-39 Cuckhold's
Cove Road are not included in the list.
Recommendation 4.4 To ensure the webpage is complete and accurate, management should update the
webpage to include the 13 units at 15-39 Cuckhold's Cove Road for LEMS.
Program Review: Non-Profit Housing Division Assignment # 16-01
Office of the City Internal Auditor Page 26
Management Response and Intended Course of Action 4.4
Accept recommendation
Conclusion 4.4
Recommendation will be implemented as stated above.
Action By: Manager, Housing Action Date: April 2017
Information Only: DCM, Community Services
Program Review: Non-Profit Housing Division Assignment # 16-01
Office of the City Internal Auditor Page 27
Section 5 – Financial
Issue 5.1 – Advanced Education and Skills Cheques
The Non-Profit Housing Division performs a number of financial related duties such as:
i. receives one cheque each month as well as a list of clients from the Government of
Newfoundland and Labrador – Advanced Education and Skills (AES) on behalf of
over 40 clients who are tenants in the City’s Non-Profit Housing units. The cheque
for April 2016 was for $21,570. Because AES pays their clients bi-weekly, the list of
40 clients/tenants has two or three entries per client which are added for each
individual by a Non-Profit Housing employee before it is sent to the Citizen Services
Centre for keying and deposit. Several individual small cheques are received
regularly from AES on behalf of tenants who have not been included on the main list.
Having cheques received and handled at multiple locations throughout the City
increases the risk of errors being made and the potential for cheques to be misplaced.
ii. receives information from the bank such as Non-Sufficient Funds payment, checks to
see if any payments had been processed for the tenant since the date of the non-
payment and writes a “Rental Reminder” to the tenant with the up-to-date information
(i.e., amount owed less partial payments).
iii. receives receipts from the Citizen Services Centre on behalf of tenants who are AES
clients. These receipts take time to file and are not used by management.
Recommendation 5.1
In order to strengthen internal controls over the processing of revenue and make the
process more efficient, management should:
i. have the AES cheques received directly by the Citizen Services Centre, whose staff
have been trained in proper cash handling techniques, for processing and deposit. A
minimal amount of training may be needed.
ii. meet with the Deputy City Manager, Finance & Administration to discuss if the
collection of the non-payment of rent should be Finance & Administration’s
responsibility.
Program Review: Non-Profit Housing Division Assignment # 16-01
Office of the City Internal Auditor Page 28
iii. meet with the Deputy City Manager, Finance & Administration to discuss if the
printing of the receipts is necessary.
Management Response and Intended Course of Action 5.1
Accept recommendation
Conclusion 5.1
Recommendation will be implemented as stated above.
Action By: Manager, Housing Action Date: October 2017
Information Only: DCM, Community Services
DCM, Finance & Administration
Issue 5.2 – Miscellaneous
Other issues that were identified from audit procedures relating to the processing of
cheques are:
i. individual cheques are sometimes received from the Government of Newfoundland
and Labrador – Advanced Education and Skills (AES) with the caption “14-HRE –
Payment distribution information to follow” or “14 – HRE- 123456 A/C Name” on
the cheque stub. When these cheques are received the Tenant Relations Officer has
to look up the tenant name and address in the Yardi system, record it on the stub and
send the cheque to the Citizen Services Centre for processing. This process is
inefficient and once again increases risk as the cheques are being handled outside of
the Citizen Services Centre.
ii. AES are using multiple addresses when sending cheques to the Non-Profit Housing
Division such as City’s Non-Profit Housing and City of St. John’s. This increases the
risk that the cheques may be sent to the wrong recipient.
Program Review: Non-Profit Housing Division Assignment # 16-01
Office of the City Internal Auditor Page 29
Recommendation 5.2 In order to make the process of handling AES cheques more efficient, management
should:
i. contact AES and request that they record the name and address of the client/tenant on
each cheque stub.
ii. contact AES and request that they use the proper address when forwarding cheques.
Management Response and Intended Course of Action 5.2
Accept recommendation
Conclusion 5.2
Recommendation will be implemented as stated above.
Action By: Manager, Housing Action Date: October 2017
Information Only: DCM, Community Services
DCM, Finance & Administration
Program Review: Non-Profit Housing Division Assignment # 16-01
Office of the City Internal Auditor Page 30
Section 6 – Maintenance of Units
Issue 6.1 – Maintenance Requests
The Word Processor III employee in Non-Profit Housing answers the regular hours (i.e.
9:00AM to 4:30PM) phone calls from tenants for maintenance requests, prepares the
work orders, receives copies of invoices from the City Buildings Division and files them.
The City Buildings Division also maintains a file of all invoices for their records.
Emergency after hours requests are handled through the Citizen Services Centre who
contacts the Supervisor, Residential Buildings to respond to the request. In both regular
hours and after hours requests it is staff from the City Buildings Division who make the
decision regarding the maintenance to be performed. Management advised that
approximately 2,750 work orders are prepared each year – 2,600 by the Non-Profit
Housing Division during regular hours and 150 by the City Buildings Division for
emergency/afterhours.
As the staff from the City Buildings Division are properly trained to identify maintenance
issues and are the ones to respond to the requests it appears inefficient to have Non-Profit
Housing staff performing parts of this function during regular office hours. Non-Profit
Housing staff resources may be better utilized performing other duties.
Recommendation 6.1
Management should meet with the Deputy City Manager, Public Works to determine if
all maintenance phone calls, preparation of all work orders and filing of invoices should
be handled by the City Buildings Division as they make the decisions as to the work that
will be done. This may make the processing of the work orders more efficient.
Management Response and Intended Course of Action 6.1
Accept recommendation
Conclusion 6.1
Recommendation will be implemented as stated above.
Program Review: Non-Profit Housing Division Assignment # 16-01
Office of the City Internal Auditor Page 31
Action By: Manager, Housing Action Date: April 2017
Information Only: DCM, Community Services
DCM, Public Works
Manager, City Buildings
End of Report
INTERNAL AUDIT REPORT
Office of the City Clerk
Program Review: Municipal Archives
Assignment # 16-02
INTERNAL AUDIT REPORT
Office of the City Clerk
Program Review: Municipal Archives
Assignment # 16-02
David Royle, CPA,
CMA, CFP
Senior Internal Auditor
Date: December 22, 2016
Sean P. Janes, CPA,
CMA, CIA CFE
City Internal Auditor
Date: December 22, 2016
Program Review: Municipal Archives Assignment # 16-02
Office of the City Internal Auditor Page i
TABLE OF CONTENTS
INTRODUCTION .............................................................................................................. 1
OBJECTIVES ........................................................................................................................... 1
METHODOLOGY & SCOPE ................................................................................................. 1
BACKGROUND ....................................................................................................................... 2
DETAILED ANALYSIS .................................................................................................... 5
Section 1 – Mandate/Policy and Procedures ........................................................................... 5 Issue 1.1 – Resolution of Council / Mandate ........................................................................................ 5 Issue 1.2 – Draft Policies Not Approved by Council ............................................................................ 6 Issue 1.3 – Records and Information Management Policy .................................................................... 7 Issue 1.4 – Work Procedures ................................................................................................................. 8
Section 2 – Safeguarding of Records ..................................................................................... 10 Issue 2.1 – Digitization of Records ......................................................................................................10 Issue 2.2 – Preservation of Records – Original and Microfilm (See no 5) ...........................................11 Issue 2.3 – Preservation of Original Maps, Insurance Plans and Business Directories ........................13
Section 3 – Planning/Management Reporting ...................................................................... 16 Issue 3.1 – Inmagic DBTextWorks Training .......................................................................................16 Issue 3.2 – Work Backlog ....................................................................................................................17 Issue 3.3 – Management Reports and Meetings ...................................................................................18
Section 4 – Operations ............................................................................................................ 20 Issue 4.1 – Accessing Council Minutes, Assessments, etc. (1890’s to 1990’s) ...................................20 Issue 4.2 – Inefficient Copying of Data into Inmagic DBTextWorks ..................................................20 Issue 4.3 – Receiving Boxes of Records Procedure .............................................................................22 Issue 4.4 – Public Access to Microfilm ...............................................................................................23 Issue 4.5 – Sign Out Form/Archives Internal Loan Form ....................................................................24 Issue 4.6 – Records Transfer List Form ...............................................................................................25 Issue 4.7 – Deaccession Form ..............................................................................................................26 Issue 4.8 – Stores Division Records .....................................................................................................27
Section 5 – Revenue ................................................................................................................. 29 Issue 5.1 – Revenue from Fees ............................................................................................................29 Issue 5.2 – Cash Float, Cash Security and Deposits ............................................................................30
Section 6 – Storage of City’s Art Collection ......................................................................... 32 Issue 6.1 – Art Collection ....................................................................................................................32
Program Review: Municipal Archives Assignment # 16-02
Office of the City Internal Auditor Page 1
To: Chair & Council Members, Audit Committee
Area Responsible: Elaine Henley, City Clerk
Copy to: Kevin Breen, City Manager
INTRODUCTION
OBJECTIVES
In accordance with the City’s approved audit plan, the objectives of this review are to
assess whether:
1. the service is being managed with due regard to risks and due diligence (risk
management),
2. processes and structures are implemented to inform, direct, manage and monitor
activities that are intended to move the City toward the achievement of our
strategic plan (governance processes), and
3. the process is being managed with due regard to control processes - i.e. policies,
procedures, regulations and council directives (control processes).
It is the overall areas of risk management, governance processes and control processes
which structured the work carried out during the review.
METHODOLOGY & SCOPE
This review of the Municipal Archives (i.e., Records Management and Archives)
Division has been undertaken in accordance with the approved three year audit plan. To
meet the review objectives, audit procedures included a tour of the offices and storage
areas and interviews with divisional staff to outline the processes for:
i. departments transferring files to Records Management and Archives and requests
for such records at a later date,
ii. Records Management recording, storing and disposing of city records,
iii. Archives recording, storing and disposing of city records and donations.
Program Review: Municipal Archives Assignment # 16-02
Office of the City Internal Auditor Page 2
iv. Archives providing assistance, search services and scanned or paper documents to
the public.
Also, testing of various supporting documentation such as departmental transfer lists,
computer storage records, disposal listings, requests for services, donations, etc. was
conducted. The period of review was mainly January – October 2016; however, as
issues were discovered, the review was extended prior to these dates. Fieldwork was
completed December 9, 2016.
BACKGROUND
The City of St. John’s Municipal Archives was formally established by a Resolution of
Council on January 11, 1989 and is under the direction of the Office of the City Clerk.
Budgeted expenditures for the Municipal Archives Division for 2016 was $282,659 and
staffing for the Division is as follows:
i. Archivist – temporarily assigned since April 2015. Previously hired fulltime as
the Archivist Technician from 2002 to March 2015.
ii. Archivist Technician – temporarily assigned November 2012 to January 2014 and
April 2015 to present.
iii. Records Analyst – permanent position since 2008.
The former Archivist had been in the position from 1989 to 2015. The office moved
from City Hall to 495 Water Street (Railway Coastal Museum) in 2003 and will move to
its new location on Terra Nova Road early in 2017.
The Records Analyst advised that there are approximately 1710 boxes of records in
storage at 495 Water Street. In addition, due to lack of space at the current location of
Records Management there are an additional 48 boxes stored in the Records Analyst’s
office, 688 boxes at City Hall and 188 boxes at a local document storage and shredding
company (i.e. ShredGuard).
Program Review: Municipal Archives Assignment # 16-02
Office of the City Internal Auditor Page 3
In addition, the Archivist indicated that the number of records under the responsibility of
the Archives is approximately:
i. 50,000 paper records (files, reports, books, photos, maps, newspaper clippings,
ledgers),
ii. 188,000 microfiche files (flat film – building plans, legal files, permits, etc.)
iii. 688 plus microfilm (rolled film) – insurance maps, assessments (1892 to 1995),
Council Minutes, Ledgers, etc.
The total records are approximately 240,000.
The Records Analyst stores departmental records according to the retention periods noted
in Schedule B of the Records and Information Management Policy approved by Council
on May 7, 2012. Subsequent to the retention period, the records are held until the
Archivist appraises the records and decides which records should be preserved for
Archival purposes and which ones should be disposed of. Both positions perform
research to respond to the following types of requests:
i. Internal
ii. External
iii. Walk-ins
iv. Other: Phone, Email, ATIPPA, Council Directives, etc.
A summary of the requests by year is as follows:
2016 453 (As of February 2016)
2015 1,762
2014 1,636
2013 1,658
It appears the number of requests has been consistent for 2013 and 2014 with
approximately 125 additional requests received in 2015 compared to 2014. Management
advised that requests for 2016 are on par with previous years.
Program Review: Municipal Archives Assignment # 16-02
Office of the City Internal Auditor Page 4
Requests from the public for records are as follows:
Citizens who want pictures and maps of old St. John’s
Citizens who want to trace where their family lived in St. John’s (insurance plans
from 1880, and various years onward)
Citizens who are considering/buying a house – trace the previous owners
Lawyers – checking information on properties
Engineers – Phase 1 – searching if properties had oil heat (oil tanks)
University Professors/ Public – conducting research for writing books
High school/elementary students conducting research for a paper
People outside St. John’s – other NL communities, mainland Canada and other
countries. This requires more staff time as they have to conduct the research due
to the people not being in St. John’s
ATIPPA requests which have been steadily increasing
Requests from inside the City of St. John’s are as follows:
Legal department
Planning, Development and Engineering
Councillors/Mayor – mainly requiring information for a speech
Responding to these requests can take anywhere from a few minutes to a few days. For
visitors to the Archives, the staff educate them in how to perform searches to find the
information they require; however, some visitors require more help than others.
The Archivist also has responsibility over the City owned art works, which includes
recording, storing, and arranging for Facilities Maintenance to display at City premises;
and for tracking and maintaining the City Policy Manual and By-Laws.
Program Review: Municipal Archives Assignment # 16-02
Office of the City Internal Auditor Page 5
DETAILED ANALYSIS
Section 1 – Mandate/Policy and Procedures
Issue 1.1 – Resolution of Council / Mandate
The City of St. John’s Archives was formally established by a Resolution of Council on
January 11, 1989. City Archives is under the direction of the Office of the City Clerk
and:
i. “shall be responsible for the preservation or destruction of all types of records of
the City’s administration”,
ii. “shall be responsible for the operation of a records management training and
advisory service for use of all City departments”,
iii. “shall provide a centre where the older records of the City and records relating to
the City can be consulted by members of the public subject to the provisions of
the City of St. John’s Act”.
Although the City’s website notes that the Archives is responsible for maintaining the
fine art collection and tracking all policies and by-laws, these responsibilities are not
included in the resolution/mandate.
Mandates provide management and staff with the authority to perform their duties so it is
important that they be updated regularly.
Recommendation 1.1
Management should review the mandate of the Archives to determine if the
responsibilities of uploading and tracking the City’s policies on the website and handling
City owned art work should be the responsibility of the Archives. If so, the mandate
should be updated and approved by Council. In making this determination management
should consider the current work backlog (see Issue 3.2) and the future work
requirements of the Archives Division.
Program Review: Municipal Archives Assignment # 16-02
Office of the City Internal Auditor Page 6
Management Response and Intended Course of Action 1.1
Our office fully intends to develop a new mandate for this Division which more
accurately reflects its current and future direction. The responsibility for uploading and
updating City policies is going to switch from Archives to Legislative Services.
Different aspects of the Artwork is currently being handled by both Archives and
Community Services. We will further explore to determine the best fit.
Conclusion 1.1
The recommendation will be implemented as stated above.
Action By: City Clerk Action Date: September 2017
Issue 1.2 – Draft Policies Not Approved by Council
All City policies are required to be approved by Council. The MyCity intranet website
includes the following policies relating to the Archives:
i. 09-02-01 (Mandate of the Archives);
ii. 09-02-02 (Collections);
iii. 09-02-03 (Accessions);
iv. 09-02-04 (Donations and Purchases);
v. 09-02-05 (Loans);
vi. 09-02-06 (Access and Restrictions);
vii. 09-02-07 (Archives Responsibility);
viii. 09-02-08 (Recording and Handling of City Owned Art Work).
These policies cover a wide range of important functions carried out by the Archives
Division; however, they have not been formally approved by Council.
Program Review: Municipal Archives Assignment # 16-02
Office of the City Internal Auditor Page 7
Recommendation 1.2
Management should review the above policies to ensure they are up to date and complete.
Policies should be combined where practical and revised to include any new or different
guidance including items contained in this audit report. Management should also ensure
that all policies are vetted through the City policy approval process (i.e. Corporate Policy
Committee, SEC, Finance Committee and Council).
Management Response and Intended Course of Action 1.2
None of the policies noted have been approved by Council. Management will work with
the staff of Archives to review and amend all policies noted. We will combine where it
makes sense to do so and separate police from procedure ensuring that all/any revisions
go through the CPC.
Conclusion 1.2
The recommendation will be implemented as stated above.
Action By: City Clerk Action Date: September 2017
Issue 1.3 – Records and Information Management Policy
The policy section of the MyCity intranet website includes policy #01-04-01 entitled
“Records and Information Management Policy. The purpose of the policy is “to establish
effective management control and administration over the creation, receipt, use, access,
retrieval, maintenance, storage, preservation and disposition of all corporate records
regardless of format.” Schedule B of the policy provides the record retention schedules
for City documents in a tabular format and includes columns entitled “Current Retention
Period” and “Suggested Retention Period”.
The Records Analyst and Archivist advised that the “Suggested Retention Period” was
approved by Council in the last revision dated October 20, 2015. However, the policy
Program Review: Municipal Archives Assignment # 16-02
Office of the City Internal Auditor Page 8
and website was not updated to show only the approved retention period. Having both of
these columns included in the policy can be confusing to departmental management and
staff who may not know which retention period to use.
Recommendation 1.3
In order to avoid confusion, only the retention periods approved by Council in the last
revision should be included in Schedule B of the Records and Information Policy.
Management Response and Intended Course of Action 1.3
We will make the amendments to the existing policy (Schedule B) and have it approved
by Council in its correct format.
Conclusion 1.3
The recommendation will be implemented as stated above.
Action By: City Clerk Action Date: May 2017
Issue 1.4 – Work Procedures
The Records Analyst, Archivist Technician and the Archivist have documented detailed
procedures that they follow to complete their job duties. The division should be
commended for having documented work procedures as they are important in helping to
guide employees in how to complete day to day tasks and are also helpful when training
new employees. However, the work procedures have not been approved by management.
Recommendation 1.4
To ensure that the documented work procedures are accurate and complete and help
move the division to attainment of its goals and objectives they should be reviewed and
approved by management.
Program Review: Municipal Archives Assignment # 16-02
Office of the City Internal Auditor Page 9
Management Response and Intended Course of Action 1.4
Management will work with staff in reviewing all the documented work procedures in
order to ensure they reflect the goals and objectives necessary to achieve its mandate.
Further, we will ensure that the procedures adhere to amended and/or new policies.
Conclusion 1.4
The recommendation will be implemented as stated above.
Action By: City Clerk Action Date: September2017
Program Review: Municipal Archives Assignment # 16-02
Office of the City Internal Auditor Page 10
Section 2 – Safeguarding of Records
Issue 2.1 – Digitization of Records
Research conducted for this review revealed that numerous municipalities in Canada,
including Regina, Victoria, and Halifax, have begun the process of digitizing their
archival holdings. The National Archives of the United States of America indicates in
their definition of digitizing for public access that “...digitization should be understood
not just as the act of scanning a document into digital form, but as a series of activities
that result in a digital copy being made available to end users via the internet or other
means for a sustained length of time.” The definition goes on to outline some of the
important activities required for a successful digitization project.
Some of the numerous benefits of digitization include:
Preservation by limiting the handling of original documents
Increasing access to public documents (documents are available for anyone to use
at any time and from anywhere)
Limits time spent by the Archivist searching records for requestors, etc
The benefits of preservation and providing access to the public closely align to the
responsibilities of the Archives division as outlined in the Resolution of Council
mentioned in Issue 1.1. In addition, digitization would resolve a number of the issues
that will be highlighted throughout this audit report. However, the digitization of
archival records can be a major undertaking and would need further study to determine if
it is a project that management and Council would want to proceed with.
Recommendation 2.1
When reviewing the mandate of the Archives management should consider the many
benefits that can be achieved through the digitization of archival records and determine if
this should be added to the division’s mandate. In order to make this determination
management should consult with an individual in this area who would be knowledgeable
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about the potential benefits that can be achieved through a digitization project along with
the expected costs.
Management Response and Intended Course of Action 2.1
We agree that digitization is the direction to take and will take any/all necessary
action to better educate ourselves on the best approach. Recognizing the multiple
responsibilities of the division and the limited staff, we will work to set realistic goals
on digitizing existing documentation.
This project will take years to complete given the nature of the task – time, volume
and resources.
Conclusion 2.1
The recommendation will be implemented as stated above.
Action By: City Clerk Action Date: December 2021
Information Only: DCM, Finance & Administration
Director, Corporate Information Services
Issue 2.2 – Preservation of Records – Original and Microfilm (See no 5)
As previously noted in Issue 1.1, the Municipal Archives is responsible for the
preservation or destruction of all types of records of the City’s administration. It stores
many records on microfilm including:
i. Council Minutes 1892 to 1996,
ii. Assessments 1891 to 1995,
iii. Water Department Ledgers 1892 to 1917
iv. City Tax Ledgers 1918 to 1931
v. General Ledgers 1893 to 1922, etc.
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City Archives has two copies of these records on microfilm stored in filing cabinets in
separate rooms. Staff advised that an extra microfilm copy of the Council Minutes (i
above) is stored off-site at the Provincial Archives; however, additional microfilm copies
of the other records (ii to v above) are not.
In addition, many of the City’s original handwritten records for Council Minutes,
Assessments, Ledgers, etc. are stored on shelves in a locked room.
Three issues regarding the storage of these documents are as follows:
i. the cabinets in which the microfilm are stored do not appear to be fireproof;
ii. the original documents (Minutes, Ledgers, etc.) are not stored in a fireproof vault;
iii. there is no off-site storage of microfilm other than the Council Minutes.
In the event of a serious fire at the Archives, there is a risk that all original records and
copies, with the exception of the microfilm copy of Council Minutes at the Provincial
Archives, may be destroyed.
Recommendation 2.2
In order to decrease the risk of a complete loss of important city records, management
should:
i. determine if the cabinets at the City Archives which store microfilm are fireproof.
If they are not fireproof, then management should obtain fireproof cabinets for
storage of the microfilm.
ii. store the original records of the City in a fireproof vault.
iii. arrange off-site storage of the extra microfilm copies of the records not currently
being stored off-sight.
iv. consider digitizing the records and having the digital media stored off-site (see 2.1
above).
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Management Response and Intended Course of Action 2.2
Our department will discuss all options and take the recommended action to ensure
that the documents are protected and mitigate potential loss.
Section iv will be dealt with as part of the digitization project.
Conclusion 2.2
The recommendation will be implemented as stated above.
Action By: City Clerk Action Date: June 2017
Issue 2.3 – Preservation of Original Maps, Insurance Plans and Business
Directories
The Archives office has hundreds of maps available for viewing, many of which are
stored in rooms not accessible to businesses and the public. Individuals may handle these
maps but they must first ask staff to retrieve them. In addition, the following original
insurance plans are available in the public viewing room:
i. 1880 – no plastic cover (fragile)
ii. 1880 revised in 1889 – laminated
iii. 1893 revised in 1902 – laminated
iv. 1914 – no plastic cover (fragile)
v. 1925 – no plastic cover
vi. 1946 – no plastic cover (fragile)
vii. 1968 – covered in plastic
They are also available on microfilm (black and white). However, because the original
insurance plans have color coded information, many individuals prefer to see the original
maps. The public are permitted to handle these maps and plans.
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In addition, the Archives has the following City/Newfoundland Business Directories (not
a complete list):
i. The Atlantic Telegraph - 1877 Nfld Directory
ii. 1932 St. John's Classified Business and City Directory
iii. 1936 Lloyd's Newfoundland Directory (fragile)
iv. Photocopies of 1913, 1915, etc.
v. Original directories from 1960 – 2000.
By allowing the public to handle uncovered original documents, there is an increased risk
that they may get damaged.
Recommendation 2.3
In order to decrease the risk of damage to original documents, management should:
i. allow individuals to review the maps on microfilm, and if needed, show the
originals as long as they are handled by Archives staff only. As an alternative,
seek an expert’s advice as to whether or not the uncovered maps should be
laminated and available to the public to handle.
ii. have the directories photocopied or scanned (i.e. digitized) and made available to
the public and store the original documents. Many City directories are available
online through various websites (e.g., MUN). A comparison of the directories at
the Archives should be made with those online to determine if any need to be
copied or scanned. If they are available online, the original documents should be
placed in storage and the public should be directed to the online source for review
of the documents.
The types of documents and the medium in how they are made available should be
referenced in the policy and procedures previously recommended in Issues 1.2 and 1.4.
Management Response and Intended Course of Action 2.3
The review of current practices and recommendations to minimize the risk(s) will be
dealt with as part of the digitization plan.
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Conclusion 2.3
The recommendation will be implemented as stated above.
Action By: City Clerk Action Date: i. May 2017
ii. December 2021
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Section 3 – Planning/Management Reporting
Issue 3.1 – Inmagic DBTextWorks Training
Inmagic DB/TextWorks is a content management system—a type of database software
that enables the user to build networked and standalone textbases to manage text,
numbers, dates, and electronic images. This system is used on a daily basis by Archives
and Records Management to help manage the records/files under their control. However,
staff advised that they have not received formal training on the system. Without training,
management and staff:
i. may not be taking advantage of all the features available with the system and this
may lead to inefficiency,
ii. may not properly assess the software as to whether it can meet the needs of the
Archives and Records Management.
Recommendation 3.1
Management and staff should obtain formal training on the InMagic DB/TextWorks
system to ensure they are familiar with the system’s abilities and are better able to utilize
the system in performing their job duties (i.e. processing and monitoring).
Management Response and Intended Course of Action 3.1
Our office will work with Information Services to arrange for training on the latest
software management programs for all relevant staff and management.
Conclusion 3.1
The recommendation will be implemented as stated above.
Action By: City Clerk Action Date: July 2017
Information Only: DCM, Finance & Administration
Director, Corporate Information Services
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Issue 3.2 – Work Backlog
Staff advised that there are between 200 and 300 maps and 3,000 and 4,000 photos, most
of which were brought to the current location during the move from City Hall in 2002,
which have yet to be reviewed and entered in the Inmagic DBTextWorks computer
system database. Also, there is a backlog of appraisals, filing, etc. partly due to space
limitations and staffing changes (see Appendix A). The Archivist estimated it would take
approximately 6 months to get caught up if time was dedicated to the task. In addition,
the Records Analyst indicated that there is a backlog of approximately 3 months of files
for review due mainly to the fact that space limitations at the current Archives location
has resulted in files being stored at numerous other locations throughout the City (see
Appendix B). With the pending move of the Archives to another building, these time
frames will likely be extended. This backlog of work makes it difficult for the division to
plan its activities, achieve objectives and make process improvements.
In addition, staff have prepared an inventory of some of the records with detailed
locations recorded in the database. Staff should be commended for this because it can
lead to efficiencies when staff are required to locate records. However, other records do
not have detailed locations recorded in the database which can lead to longer search times
if these records are required.
Recommendation 3.2
To help ensure that the backlog of appraisals, filing, etc. is resolved and all records are
properly included in inventory with detailed locations documented, management and staff
should:
i. meet to discuss and develop plans for objectives, priorities, scheduling, costs, etc.
ii. meet on a periodic basis to monitor performance of the work and adjust the plans
if necessary.
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Management Response and Intended Course of Action 3.2
We anticipate that the backlog has existed for some time and will continue to exist.
Management will work with staff to establish priorities which will be reflected in the
mandate and any/all procedures and policies.
Conclusion 3.2
The recommendation will be implemented as stated above.
Action By: City Clerk Action Date: June 2017
Issue 3.3 – Management Reports and Meetings
Staff noted that the Inmagic DBTextWorks computer system is capable of generating
reports such as a log identifying the number of internal, external, walk-ins, and other
requests (e.g., phone, ATIPPA, Council Directives). However, management reports are
not regularly generated and reviewed by staff and management. Regular monthly or
quarterly reports to management such as number of visitors; number of files, photos, etc.
held; number of requests for files and documents; list of outstanding files; etc. would be
useful for staff and management in setting objectives and determining resource needs for
the division.
Recommendation 3.3
To enhance divisional objective setting and monitoring of results management should:
i. request regular, periodic (e.g. monthly, quarterly) reports of information that
relate to divisional goals and objectives from the Inmagic DBTextWorks
computer system.
ii. meet with staff on a periodic basis to review the reports and approve them.
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Management Response and Intended Course of Action 3.3
Agree with recommendation and will ensure we do so moving forward.
The Supervisor of the Office of the City Clerk is taking over supervision of this area
beginning April, 2017 and will work with staff to establish appropriate goals/objectives.
Once implemented, the Supervisor will meet regularly with staff to ensure such
objectives are met.
Conclusion 3.3
The recommendation will be implemented as stated above.
Action By: City Clerk Action Date: January 2017
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Section 4 – Operations
Issue 4.1 – Accessing Council Minutes, Assessments, etc. (1890’s to
1990’s)
Archives staff advised that often they have to perform manual searches of Council
Minutes, Assessment Records, etc. spanning many years. Although minutes from 1996
onward are recorded on a database and searchable by computer other minutes are not,
which can result in very time consuming manual searches. In addition, minutes from
1892 to 1929 have no indexes while records from 1930 to 1995 have typed indexes.
Recommendation 4.1
In order to reduce the amount of time searching for records on a specific topic,
management should consider these records for the digitization project mentioned in Issue
2.1. If it is determined that it would be too costly and time consuming to have all records
digitized, management should consider preparing indexes for all records and key them to
a database, which should help decrease the time required for manual searches.
Management Response and Intended Course of Action 4.1
Agree. This will be considered as part of the digitization analysis.
Conclusion 4.1
The recommendation will be implemented as stated above.
Action By: City Clerk Action Date: December 2021
Issue 4.2 – Inefficient Copying of Data into Inmagic DBTextWorks
When departmental management decide to transfer files to Records Management, a
departmental employee (custodian) prepares and places a Records Transfer List of the
files in each box. The list includes a temporary box number, department name, custodian
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name, file closed dates, etc. The Records Analyst checks the files received from the
department to the corresponding Records Transfer List to ensure the completeness and
accuracy of the files. The Records Analyst must then copy the information from the
Records Transfer List into the Inmagic DBTextWorks system, which is the system used
to track City records/files. Having the Records Analyst re-key/copy the information from
the Records Transfer List to the Inmagic DBTextWorks system is an inefficient process.
In addition, the Inmagic DBText Works system has two separate databases – one for
Records Management and one for Archives. Once the records stored by Records
Management are due for disposal the Archivist reviews them to determine if they will be
maintained for Archival purposes. All of the records that are maintained must then be re-
keyed/copied into the Archives database. Once again, this re-keying/copying of
information is inefficient.
Recommendation 4.2
In an effort to eliminate the inefficiencies in these processes management should consult
with the Corporate Information Services Division to:
i. determine if it would be possible and cost effective to have departmental
employees key the list of transferred files directly into the Inmagic DBTextWorks
system.
ii. review the Inmagic DBText Works system to determine if there is a more
efficient process that can be used to move file records from the Records
Management database to the Archives database.
Management Response and Intended Course of Action 4.2
We will work with Information Services as recommended and work on a solution (either
using DBText or otherwise) to reduce and/or eliminate the unnecessary duplications of
documentation/lists.
Conclusion 4.2
The recommendation will be implemented as stated above.
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Action By: City Clerk Action Date: January 2018
Information Only: DCM, Finance & Administration
Director, Corporate Information Services
Issue 4.3 – Receiving Boxes of Records Procedure
According to the Receiving Boxes of Records procedure (never formally approved) any
department sending files to the Records Management Division is required to complete a
Records Management Records Transfer List and send it along with the forwarded files.
The Records Management Records Transfer List contains information such as department
name, records custodian, record dates, file information, etc. The Records Analyst uses
the transfer list to verify the number and content of the boxes forwarded to records
management.
On Sept 14, 2016, 24 boxes of files containing records for possible disposal that were
removed from the offices of three former employees of the Fleet Services Division were
received by the Records Analyst. These boxes did not contain the required Records
Management Records Transfer Lists. The Records Analyst advised that through
discussions with Fleet Services it was decided that they would send over the boxes of
files and that the Records Analyst would prepare the required transfer lists. Although this
is not a regular occurrence, having the Records Analyst prepare the transfer lists on
behalf of the departments may lead to an excessive work load and slow down the
processing and other work of the Analyst and, as previously mentioned in Issue 3.2, there
is already a substantial backlog of work in the Records Management Division.
Recommendation 4.3
Management should ensure that the Receiving Boxes of Records procedure is reviewed
and approved as a part of the procedure review recommended in Issue 1.4 and that the
Records Analyst is advised of any amendments made to the procedure. In the future, if
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any deviation from the procedure is required prior approval should be obtained from
management.
Management Response and Intended Course of Action 4.3
We will ensure that this is properly addressed in the policy/procedures review and all
departments are made aware of the accepted protocol. This division will no longer
complete paperwork that is required to be prepared at the departmental level and any
exceptions to this practice will require management approval.
Conclusion 4.3
The recommendation will be implemented as stated above.
Action By: City Clerk Action Date: October 2017
Issue 4.4 – Public Access to Microfilm
A number of records at the Archives have been reproduced on microfilm to help preserve
the original documents. A microfilm reader machine is located in the public room at the
Archives so that individuals can view the records on the microfilm; however, the
microfilm itself is stored in a cabinet that is not accessible by the public. As a result, the
Archivist is required to stop what she is doing and provide microfilm reels each time the
public requires them. For example, on September 20, 2016 a member of the public
viewed approximately 10 reels of microfilm having to interrupt the Archivist to ask for a
new reel each time. This process can take up a lot of the Archivist’s time and appears
inefficient.
Recommendation 4.4
When the Archives moves to its new location management should ensure there is
sufficient space in the public area for storage of the microfilm in an effort to make it self-
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serve. To ensure that the microfilm reels are not misfiled, users should be instructed to
leave the microfilm in a tray for staff to return to their proper storage place.
Management Response and Intended Course of Action 4.4
We will work with the staff to determine if there is space in the public area and assuming
there is, we will ensure that the recommendation is followed.
Conclusion 4.4
The recommendation will be implemented as stated above.
Action By: City Clerk Action Date: May 2017
Issue 4.5 – Sign Out Form/Archives Internal Loan Form
When staff request documents/files from Records Management the Records Analyst
retrieves the records and completes a Records Management Sign Out Form, which
records the name, department and telephone number of the requester, the files signed out
and the date. Two copies of the Sign Out Form are printed with one maintained by the
Records Analyst and one forwarded to the requester along with the records. A similar
procedure is followed for requests of records from the Archives (“Archives Inter Loan”
form).
The completion of these forms are a good control to help track records that are loaned out
from Records Management and the Archives; however, the requesters are not required to
sign the forms to acknowledge receipt of the records and return them to Records
Management/Archives. Therefore, if records are misplaced or go missing, it may be
difficult to track them and assign responsibility.
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Recommendation 4.5
In order to ensure the departmental employee who requested the records actually received
them and acknowledges responsibility for the records, they should be required to sign the
applicable form and return a copy to Records Management or the Archives.
Management Response and Intended Course of Action 4.5
We will work with staff to develop electronic forms which will then be placed on the
Intranet. Any/all requests for documentation/records will require that the necessary form
be completed, signed and submitted prior to the release of the requested information. In
addition, we will require the requester to sign and return a copy of the form upon receipt
of the document(s) as recommended.
Conclusion 4.5
The recommendation will be implemented as stated above.
Action By: City Clerk Action Date: September 2017
Issue 4.6 – Records Transfer List Form
When a department transfers files to Records Management the department is required to
complete a Records Management Records Transfer List. The Records Transfer List
contains information such as department name, records custodian, record dates, file
information, etc.; however, there is no area for the signature of a supervisor/manager to
indicate approval of the list of items being sent to Records Management.
Recommendation 4.6
Management should revise the Records Transfer List form to include a space for the
supervisor/manager to sign to indicate approval of the items being forwarded to Records
Management.
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Management Response and Intended Course of Action 4.6
We will revise the existing Records Transfer List form to ensure it includes a space for
the appropriate management’s signature.
Conclusion 4.6
The recommendation will be implemented as stated above.
Action By: City Clerk Action Date: May 2017
Issue 4.7 – Deaccession Form
Occasionally an item is removed from a collection at the Archives for various reasons
including, the item is a duplicate, the item is not relevant to the collection or the
authenticity of the object is questionable. When this occurs the Archivist completes a
Deaccession Form to document the removal of the item from the collection. Although
the form is signed by the Archivist and a witness (Records Analyst or Archivist
Technician), it is not signed by management to indicate approval of the deaccession of
the item from the collection. This could potentially result in management not being
aware of items being deaccessioned.
Recommendation 4.7
To ensure that management is aware of and approves all items identified for deaccession,
the Deaccession Form should be reviewed and signed by the City Clerk.
Management Response and Intended Course of Action 4.7
We will work with staff to update all existing forms (including the Deaccession Form)
and make the recommended change to include a field for approval by the City Clerk.
Conclusion 4.7
The recommendation will be implemented as stated above.
Action By: City Clerk Action Date: June 2017
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Issue 4.8 – Stores Division Records
Unlike the majority of departments/divisions in the City, the Stores Division do not
transfer their older documents (e.g. Work Orders, Purchase Orders, closed tenders,
Requests for Quotes, Picklists, etc.) to the Records Management division. As a result, the
Stores Division’s records are not entered into the Inmagic DBTextWorks system and
recorded in the Records Collection database, which is meant to be the central database for
all City records.
When the Stores Division’s records are scheduled for disposal, the Stores Supervisor,
completes the “Disposal of Purchasing & Stores Records Year XXXX” form in a PDF
format, and forwards a copy of the form to the Records Analyst. This form does not
contain areas to capture the signatures of the preparer and approver of the form or the
dates when the form was prepared and approved. As a result it is difficult to assign
accountability over the contents of the form.
Finally, the Records Analyst visits the Stores Division to verify the contents of the form,
creates an official disposal list (i.e. “Financial Services – Records Due For Disposal –
2016 Purchasing and Stores” form) in Microsoft Word and prints 2 copies – one for the
disposals folder and one to be signed for approval. This results in a second disposal list
being created which appears to be a duplication of effort.
Recommendation 4.8
In an effort to increase efficiency and accountability management should:
i. ensure that all City records, regardless of where they are stored, are included in
the Records Collection database.
ii. review the process to determine if only one list of records for disposal is required
and ensure that the list is signed, approved and dated.
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Management Response and Intended Course of Action 4.8
We will work with relevant staff to ensure that all records are included in the Records
Collection database and implement this practice into our policies including having only
one form to minimize effort and increase efficiencies.
Conclusion 4.8
The recommendation will be implemented as stated above.
Action By: City Clerk Action Date: September 2017
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Office of the City Internal Auditor Page 29
Section 5 – Revenue
Issue 5.1 – Revenue from Fees
The Archives charges fees for a number of services offered to customers including
providing photocopies, digital images, Microfilm scans, etc. Four issues relating to these
fees are as follows:
i. the list of fees charged to customers was last updated on January 1, 2014 and were
determined by the Archivist and Archivist Technician. Staff indicated that the fee
structure was not reviewed/approved by management.
ii. according to the posted price list photocopy rates charged to the public are $.25
per sheet after the first 3 sheets; however, staff indicated that MUN students and
professors are only charged $.10 per sheet. This is not reflected on the price list.
iii. the photocopier is located in the public viewing room and is not coin operated.
The public are permitted to use the photocopier and report to staff the number of
copies they have taken. This could result in loss of revenue.
iv. the Archives provides up to 6 digital images at no cost to an author who is writing
a book on any aspect of St. John’s history in exchange for a copy of the book
when published. To receive the free digital images the author must complete a
Request Form; however, the form does not have a space for the author to sign and
date nor a statement agreeing to provide a copy of the book.
Recommendation 5.1 In an effort to increase controls over revenue management should:
i. review and approve the schedule of fees to be charged for photocopying, scanning
pictures, etc. and any other services offered by the Archives.
ii. reconsider the rates charged to MUN students and professors when reviewing the
schedule of fees. One item to consider would be: are professors using the
materials for writing books for sale. The rates charged for students and
professors, if different from the general public, should be added to the schedule of
fees.
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iii. review the process used for photocopying to help ensure revenue completeness.
This could include the use of a coin operated photocopier or some other method
of tracking the number of copies used by the public.
iv. revise the Request Form to include a space for authors to sign and date, and a
statement agreeing to provide a copy of the book.
Management Response and Intended Course of Action 5.1
We are going to the review the existing schedule of fees and the entire process to ensure
adherence to policy and approval at the management level.
Conclusion 5.1
The recommendation will be implemented as stated above.
Action By: City Clerk Action Date: September2017
Information Only: DCM, Finance & Administration
Issue 5.2 – Cash Float, Cash Security and Deposits
At the time of the review, the Archives Division had $209.38 in cash from sales stored in
a cashbox. The following two issues were noted with regard to the cash and its storage:
i. staff indicated that the Archives Division have never been provided with a cash
float and that the cash on hand is from revenue received that was not deposited.
ii. the cash box is kept in a locked drawer of a desk in an unoccupied office next to
the public viewing area.
In addition, the Archivist advised that the last deposit made by the Archives was back in
September 11, 2014 for $245. This is not in line with cash handling best practice which
requires the timely processing of receipts.
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Recommendation 5.2
To help strengthen controls over revenue and cash on hand management should:
i. request a cash float from the Department of Finance and Administration and
deposit the cash on hand when the float is received.
ii. move the cashbox to the Archivist’s office and keep it in a locked filing cabinet or
other secure area.
iii. ensure that cash receipts are deposited in a timely manner.
Management Response and Intended Course of Action 5.2
Our office will review the current practice of handling cash and will ensure that the
recommendations are implemented.
Conclusion 5.2
The recommendation will be implemented as stated above.
Action By: City Clerk Action Date: May 2017
Information Only: DCM, Finance & Administration
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Section 6 – Storage of City’s Art Collection
Issue 6.1 – Art Collection
Staff indicated that due to a lack of space, many pieces of the City’s art collection are
stored in the same rooms as the Archives records. Some pieces are placed on the floor
leaned up against the walls. With the staff having to visit these rooms on a daily basis,
there is a risk that some pieces may get damaged.
Recommendation 6.1
Management should store the art collection in a room separate from the Archives records
and with less traffic to minimize the risk of damage.
Management Response and Intended Course of Action 6.1
We will review the current art collection and consider all available options to ensure it is
stored in a manner that minimizes damage.
Conclusion 6.1
The recommendation will be implemented as stated above.
Action By: City Clerk Action Date: June 2017
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Appendix A
Appraisals Listing (Archives)
(October 05, 2016)
GOVERNMENT DEPARTMENTAL RECORDS
Engineering: RG 13-01 and RG 19-01
To do: About 50 boxes 2001-2004 files (yellow room and hallway)
To do: 43 Boxes of Harbour Clean up files (Hallway)
Accruals: RM 2005-2007 due in 2017 (50-70 boxes per year for about 200 in total for 3
years)
City Clerk: RG 01-01
To do: Caught up
Accruals: RM about 10 boxes of 2009 General files due in 2017
Corporate Services:
To do: 2 boxes of general admin 2000-2001 files (green room)
Accruals: RM 2 boxes of 2008 files due
Legal: RG 09-01
To do: 2 boxes of General files (2007) (yellow)
5 boxes of Real Estate files (hallway)
20 boxes of civic centre files (hallway)
Accruals: RM about 16 boxes of 2007 general files
Accruals: About 5 boxes of real estate files
Tourism:
To do: 1 box 2007 and 1 box 2011 files
Accruals: RM about 20 boxes of 2004 to 2008 general files due when move
Building:
To do: 93 boxes of 2006 Bld inspection (B1 files) (Green and yellow rooms)
*Most of these will be kept so a lot of data entry*
Accruals: RM About 56 boxes of 2007 and 39 boxes 2008 files due when move to Terra
Nova Road
**Close to 100 boxes of these received each year**
To do: 3 boxes of bld general files
Accruals: RM 3 boxes 2007 and 3 boxes 2008 due in 2017
**About 4-6 boxes of these received each year
To do: 3 boxes of Bld plumbing and electrical permits
Accruals: 3 boxes 2007 and 2008 due upon move
**Many small files… a lot of data entry required on these**
To do: 2 boxes of 2008 Complaint files (Green room) and 16 boxes of 2015/2016
Complaint files (Yellow room)
Accruals: Will be caught up then
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Human Resources:
To do: 1 box of general files (yellow room)
Accruals: HR 1 box a year
Mayor’s Office:
To do: 5 boxes of general 2006-2007 files (Green room)
Accruals: HR 3 boxes for 2008 and 2 for 2009 due when move
Finance (RG 05-01):
To do: 3 boxes of 2003 files (Green room)
Accruals: RM about 15 boxes (Bob Bursey files) due upon move
Accruals: Maybe 1 or 2 boxes of director’s files
Public Works:
To do: 20 boxes of 2005-2006 general files (Green room)
Accruals: RM about 30 boxes of 2007-2008 files due when move
Recreation:
To do: 9 boxes of general 2000 files (Green room)
Accruals: RM about 10-15 boxes of 2001-2008 files
To do: 6 boxes of Mew Centre files (Green room)
Accruals: RM about 30 boxes due in 2017
Taxi Inspections:
****To do: 4 boxes to review – Not generally kept anymore****** (green room)
Accruals: RM about 2 in 2008 and 3 in 2010
---------------------
OTHER:
Maps:
About 200-300 maps that need to be catalogued. The majority of these were brought
over here from City Hall when we moved in 2002.
Photographs:
These 3000-4000 (or more) photos are a combination of donations from residents and
City Departments/employees. Many were brought over here from City Hall when we
moved in 2002.
Private collections/donations:
Close to 30 collections of varying sizes (from 1 folder to 6 boxes) that need to be
apprised and catalogued.
There were about 25 collections/items that were brought over from City Hall when the
Archives moved from City Hall to RCM in 2002. These collections/items were placed on
a shelf in one of the storage rooms with the intent of conducting an appraisal. This was
never done.
Program Review: Municipal Archives Assignment # 16-02
Office of the City Internal Auditor Page 35
Appendix B
Records Analyst advised that the following files need to be reviewed in Records
Management before she can send them to the Archivist for appraisement:
Engineering: 4 years of boxes to be delivered to RM
Public Works: 4 years of boxes to be delivered to RM
City Clerk: ½ year of boxes to be delivered to RM
Recreation: 2 years of boxes to be delivered to RM
Payroll: 3 years of boxes to be delivered to RM
These records are separate from those (Finance, Recreation, etc.) in storage near the
mailroom at City Hall. The above records need to be recorded in the database while the
records in storage by the mailroom are already catalogued.
One of the problems is that there is not enough room in the Archives storage area to
handle the departmental files from Records Management. These files have to be
appraised by the Archivist.
The records Analyst estimates that it would take approximately 3 months to get caught up
if all the files in departments were sent to her and they could be stored in her area.
End of Report
Follow-up Summary Report: Windsor Lake Assignment # F17-01
Office of the City Internal Auditor Page 1
To: Chair & Committee Members, Audit & Accountability Committee
Date: May 2, 2017
Areas Responsible: LynnAnn Winsor, DCM – Public Works
Andrew Niblock, Director – Environmental Services
Keith Barrett, Director Corporate Information Services
The table below summarizes the pending issues from the Internal Audit of Windsor Lake
#15-01.
Recommendation Status Update Date
1.2 (iii) Management of both
divisions should continue with their
discussions regarding additional
services that can be provided by the
Information Services Division and
ensure that they look at, at least, the
following items:
ensuring the facility is in
compliance with IS Division
policies and procedures and best
practices where practical (reasons
for non-compliance should be
documented and approved by senior
management)
Information Services:
In reviewing the existing IS IT
policies it has been determined that
a number of these policies are
outdated and need to be revised. As
these policies are updated, IS will
Work with Water and Waste Water
as well as other City Departments to
seek their input and conformity to
the IT policies.
Internal Audit Comment:
As a comprehensive update of all
policies will take some time, it will
be outside Internal Audit's follow-
up period. Therefore, as
management has agreed to the
recommendation, it is suggested to
the committee to close this
recommendation.
Pending
Follow-up Summary Report: Windsor Lake Assignment # F17-01
Office of the City Internal Auditor Page 2
Recommendation Status Update Date
3.1 (iv) In order to improve
procedures and controls in the Lab
and help ensure compliance with the
Permit to Operate, management
should:
continue with the development of
the written procedures for the Lab
and, when completed, submit them
to the appropriate governance
committee of Council for their
review and approval.
Management is proceeding to have
the City Laboratories become
“accredited” which is a means of
determining the technical
competence of laboratories to
perform specific types of testing,
measurement and calibration. It is a
requirement of accreditation that all
procedures have to be documented
and approved. This is a lengthy
process and the earliest completion
date is 2020.
Internal Audit Comment:
As management has agreed to the
recommendation, it is suggested to
the committee that the
recommendation be closed.
Pending
4.1 (i) In order to improve the above
issues (Protection of Watershed &
Plant Assets), management should:
determine if it is practical to place a
fence, guard rail, or some other
natural barrier in the locations noted
above to prevent cars from stopping.
Management advised they will be
having a guard rail installed along
Windsor Lake.
Sep 2017
4.1 (ii) In order to improve the
above issues (Protection of
Watershed & Plant Assets),
management should:
contact the Office of the City
Solicitor to determine if
snowmobiling is a punishable
offence in the watershed and, if so,
add it to the signs.
To be implemented by September
2017.
Sep 2017
4.1 (iii) In order to improve the
above issues (Protection of
Watershed & Plant Assts),
management should:
consider replacing the signs with
larger signs that are easier to read
from a distance.
To be implemented by September
2017.
Sep 2017
Follow-up Summary Report: Windsor Lake Assignment # F17-01
Office of the City Internal Auditor Page 3
Recommendation Status Update Date
4.1 (iv) In order to improve the
above issues (Protection of
Watershed & Plant Assets),
management should:
find a more appropriate location to
store the items currently situated in
the Lower Lift Pump Station and
trailer to decrease the risks of injury
to employees and damage to
equipment, while also ensuring the
items are easily accessible, if
needed, to respond to an emergency.
Capital projects budget has not been
approved as of March 17, 2017.
June 2017
4.3 Management should consider
installing security cameras at the
main facility, lift stations, pump
houses, reservoirs, etc., so that they
can better monitor activities around
these areas.
Management noted that the tender is
being prepared and will be issued in
2017.
Sep 2017
The following table summarizes the current status of all issues identified in the Internal
Audit of Windsor Lake #15-01.
Total Recommendations Closed Pending
32 25 (78%) 7 (22%)
Follow-up Summary Report: Windsor Lake Assignment # F17-01
Office of the City Internal Auditor Page 4
The Table below summarizes the closed issues from the Internal Audit of Windsor Lake
#15-01.
Recommendation Status Update Date
1.1 To ensure that the Windsor Lake
Water Treatment Facility is in
compliance with Section 38 of the
Water Resources Act, SNL 2002
cW-4.01, management should
obtain a new Permit to Operate from
the Department of Environment and
Conservation, Water Resources
Management Division.
Completed Implemented
Closed
1.2 (i) Management of both
divisions should continue with their
discussions regarding additional
services that can be provided by the
Information Services Division and
ensure that they look at, at least, the
following items:
cost/benefit analysis of having the
IS Division perform some of the
duties now being performed by
consultants/contractors.
Completed Implemented
Closed
1.2 (ii) Management of both
divisions should continue with their
discussions regarding additional
services that can be provided by the
Information Services Division and
ensure that they look at, at least, the
following items:
security concerns around the
SCADA system and other systems
and computer equipment in the
facility.
The Water and Waste Water
Division had an audit of the
SCADA System performed by
Lofty Perch consultants. IS have
reviewed the report and have
identified some potential areas
where we may be able to provide
services. A meeting is scheduled
with the Director, Environmental
Services to discuss further.
Implemented
Closed
Follow-up Summary Report: Windsor Lake Assignment # F17-01
Office of the City Internal Auditor Page 5
Recommendation Status Update Date
1.3 In order to assist in determining
trends in problems associated with
plant equipment and other processes
and controls, management should
periodically review the SCADA
system alarms/alerts reports and
sign and date them. The signed
reports should be maintained on-site
for a period of time to be
determined by management with a
suggested period of at least the
current year plus the previous two
years.
Completed Implemented
Closed
1.4 (i) To help ensure accountability
of the work performed and to
provide an adequate audit trail,
management should:
initial/sign and date the logbooks
and documents to indicate their
review and accountability.
Completed Implemented
Closed
1.4 (ii) To help ensure
accountability of the work
performed and to provide an
adequate audit trail, management
should:
request external service providers to
sign and date documents.
Completed Implemented
Closed
1.4 (iii) To help ensure
accountability of the work
performed and to provide an
adequate audit trail, management
should:
ensure that all work (inspection and
replacement of the backflow
prevention devices) performed by
the external contractor is checked by
a City employee. The Reports
should be signed by the City
employee and/or management.
Completed Implemented
Closed
Follow-up Summary Report: Windsor Lake Assignment # F17-01
Office of the City Internal Auditor Page 6
Recommendation Status Update Date
1.5 (i) To further improve the safety
aspects of the facility management
should ensure that:
the Certificate of Inspection for the
fire alarm is current at all times.
Completed Implemented
Closed
1.5 (ii) To further improve the
safety aspects of the facility
management should ensure that:
the Certficate of Analysis is
signed/initialed and dated by a
supervisor or manager.
Completed Implemented
Closed
1.6 In order to ensure compliance
with the permit, management should
contact the Department of
Environment and Conservation
advising that the daily flow rate has
been increased to 87,000 m3 and
request a revised permit.
Furthermore, in the future, any
planned increases in the daily rate
above the amount recorded in the
permit should be reported to the
Department of Environment in case
a revised permit is required.
Completed Implemented
Closed
2.1 (i) In order to ensure that all
required preventative maintenance
is performed in line with the
manufacturer’s guidelines and that
management is in compliance with
Clause 2 of the General section of
the Permit to Operate management
should:
prepare a consolidated preventive
maintenance schedule for, at least,
all critical equipment at the facility
that requires preventative
maintenance.
Completed Implemented
Closed
Follow-up Summary Report: Windsor Lake Assignment # F17-01
Office of the City Internal Auditor Page 7
Recommendation Status Update Date
2.1 (ii) In order to ensure that all
required preventative maintenance
is performed in line with the
manufacturer’s guidelines and that
management is in compliance with
Clause 2 of the General section of
the Permit to Operate management
should:
develop a log to track all
maintenance activities performed,
including who performed the
maintenance, what work was
performed, and the date it was
completed.
Completed Implemented
Closed
2.1 (iii) In order to ensure that all
required preventative maintenance
is performed in line with the
manufacturer’s guidelines and that
management is in compliance with
Clause 2 of the General section of
the Permit to Operate management
should:
review the log on a regular basis to
ensure that the scheduled
maintenance per the consolidated
schedule is being completed on a
timely basis and sign and date the
log to provide evidence that the
review was performed.
Completed Implemented
Closed
2.2 Management should prepare an
inventory listing of spare parts,
including critical components, and
ensure that it is properly maintained.
Completed Implemented
Closed
Follow-up Summary Report: Windsor Lake Assignment # F17-01
Office of the City Internal Auditor Page 8
Recommendation Status Update Date
2.3 (i) In an effort to reduce
unexpected and unplanned outlays
of cash for the replacement of
critical/major equipment at the
Windsor Lake Water Treatment
Facility management should:
develop a listing of critical/major
equipment (defined as equipment
with a replacement cost of, at least,
$25,000) at the facility and
associated pumping stations. The
listing should include the estimated
replacement cost, the current years
in service, and the estimated life
expectancy for each piece of
equipment.
Completed Implemented
Closed
2.3 (ii) In an effort to reduce
unexpected and unplanned outlays
of cash for the replacement of
critical/major equipment at the
Windsor Lake Water Treatment
Facility management should:
request that the City’s Department
of Financial Management set up an
equipment reserve based on the
information in the listing.
Completed Implemented
Closed
2.3 (iii) In an effort to reduce
unexpected and unplanned outlays
of cash for the replacement of
critical/major equipment at the
Windsor Lake Water Treatment
Facility management should:
update the listing on a yearly basis.
Completed Implemented
Closed
Follow-up Summary Report: Windsor Lake Assignment # F17-01
Office of the City Internal Auditor Page 9
Recommendation Status Update Date
3.1 (i) In order to improve
procedures and controls in the Lab
and help ensure compliance with the
Permit to Operate, management
should:
determine the appropriate level of
water sampling to perform that will,
at a minimum, meet the Guidelines
for Canadian Drinking Water
Quality, while also providing
quality drinking water at the lowest
cost.
Completed Implemented
Closed
3.1 (ii) In order to improve
procedures and controls in the Lab
and help ensure compliance with the
Permit to Operate, management
should:
ensure the entries on the Laboratory
Services Bench Data Sheets and in
the Water Trax System are accurate
by having a management employee
or designate review the entries.
Completed Implemented
Closed
3.1 (iii) In order to improve
procedures and controls in the Lab
and help ensure compliance with the
Permit to Operate, management
should:
ensure explanations of how the
alerts are resolved are recorded and
maintained. Alerts should be closed
at the management level to ensure
they are aware and have approved
the resolution of all alerts.
Completed
Implemented
Closed
4.2 (i) In order to improve the
weekly site security inspection
process management should:
ensure that all Weekly Site Security
Inspection Reports are retained in a
file.
Completed Implemented
Closed
Follow-up Summary Report: Windsor Lake Assignment # F17-01
Office of the City Internal Auditor Page 10
Recommendation Status Update Date
4.2 (ii) In order to improve the
weekly site security inspection
process management should:
develop a mechanism to ensure that
all concerns raised have been acted
upon and an audit trail exits for the
concern identified and its resolution.
Completed Implemented
Closed
4.2 (iii) In order to improve the
weekly site security inspection
process management should:
ensure that the “Building Security
System Test” is completed.
Completed Implemented
Closed
5.1 Management should track
employee training by hour and
ensure that each employee receives
the minimum of 24 hours of training
each year required under the Permit.
Completed Implemented
Closed
5.2 Facility management should
meet with the Manager, Emergency
Preparedness/Business Continuity to
discuss if and when a test of the
chlorine and oil spills plan can be
conducted.
Completed Implemented
Closed
Date: May 2, 2017
To: Audit & Accountability Committee Chair and Members
From: Sean Janes, CPA, CMA, CIA, CFE
City Internal Auditor
Re: 2016 Audit Activity
Below is an outline of the activities undertaken by the Internal Audit Division for the year 2016. This is
for the Committees information.
Audit Reports
Presentation of the Windsor Lake Water Treatment Plant report
Completion of Fieldwork & Presentation of the Commercial Property Tax Allowance report
Planning and Fieldwork (90%) of the Non-Profit Housing report
Planning and Fieldwork (70%) of the Municipal Archives report
Special Reports
Planning, Fieldwork and Report completed for Best Practices in Municipal Civil Wedding
Ceremonies special project
Planning, Fieldwork and Report completed for the Review of Retirement Packages special
project.
Special Projects
Research into Canadian Municipal Fraud Policies
Follow-up Activity
Inspection Services – 56 Recommendations
Maintenance of Roads and Sidewalks – 9 Recommendations
Construction & Capital Projects – 7 Recommendations
Recreation Division – 65 Recommendations
Fire Prevention – 9 Recommendations
Salary Administration – 6 Recommendations
Receiving, Stores and Issuing – 8 Recommendations
Total of 160 recommendations followed up
Page 2
Professional Development
Government Finance Officers Association Annual Conference (Dave)
Various Seminars & Webinars (Sean & Dave)
Sean Janes, CPA, CMA, CIA, CFE
City Internal Auditor