Auditor General of the City of Ottawa
A proposed audit: eleven heads of department change City policies without a report to Council, under twenty-two delegated powers.
The letter ·
Proposed audit matter - the authority of 11 department heads to make City policy, with no reporting to Council - Danilo Dzyuban
Hello,
This proposes a matter for the risk-based audit planning of the Office: City department heads change City policy on their own authority, with no report to Council.
By-law 2025-69 grants that authority 22 times. In 11 of its 12 Schedules, "A" to "J" and "L", the head of the department "may approve, amend and rescind corporate administrative policies and procedures" and "departmental policies and procedures". None of the sections that carry those 22 grants carries a reporting requirement. The general part of the by-law requires reporting only for emergency action under Sections 5 and 7.
The same by-law carries the sentence "The exercise of delegated authority pursuant to subsection (1) shall be reported to the appropriate Standing Committee at least once in each calendar year" 145 times, among them for grant agreements and the deposit of archival material.
A policy made under this authority can decide who may use City property. The Flag Protocol procedures are one. On 16 September 2026 the City Clerk wrote that she holds "the delegated authority to approve, amend and rescind such policies" under Schedule C, Section 1.3. Under the heading Legislative and Administrative Authorities the procedures carry the entry "None".
The gap is systemic. Council receives no record of the policies these 11 officials make or rescind under this authority. The City Clerk expects Council to consider amendments to the by-law in December 2026.
Confirm by 20 October 2026 whether the Office will include this matter in its audit planning.
Respectfully,
Danilo Dzyuban
Ottawa, Ontario [postal code]
The answer ·
Good day,
As mentioned in our communication on September 29, 2026, the OAG develops its audit work plan using a risk-based approach. This means we identify all auditable entities across the City and its corporations and assess them against a variety of factors such as organizational risk, significant changes, new initiatives, emerging issues, and other relevant considerations.
Given the breadth and depth of the City’s operations and the limited audit resources available, the OAG is only able to reasonably cover 5 to 10 areas per year. As such we must carefully prioritize the areas that will provide the greatest value and benefit to the City. This approach is essential when maximizing the use of public funds to ensure taxpayers’ money provides the greatest value, strengthens accountability, and addresses the most significant threats to the municipality. The audit workplan, along with any subsequent amendments, requires approval by City Council.
We always welcome information and concerns raised by members of the public and consider them as part of our risk-based audit planning process. While we review all submissions, please note that not every matter can be selected for an audit.
To address your questions and concerns, we encourage you to reach out to the applicable City department(s) for more information on the applicable transparency mechanism for specific delegated authorities.
Regards,