City of Ottawa, Audit Committee
The document by which audits are chosen, and who makes the recommendation under subsection 11(4).
The letter ·
Re: Audit Committee: the Auditor General refused to audit 22 policy-making powers held by 11 officials with no report to Council. A request under section 11(4) of By-law 2021-5
Hello,
The answer of 5 October 2026 states that the Office of the Auditor General audits areas of significant risk to the City as a whole that make it to the Audit Work Plan, that all items raised are considered for future audit, and that the Auditor General has made note of this matter. It answers none of the 4 items of 3 October 2026.
The Office has now given 3 positions in 7 days. On 29 September 2026 the matter did "not fall within the OAG's mandate". On 2 October 2026 the Office could cover "5 to 10 areas per year". On 5 October 2026 the matter is considered for future audit by significant risk. A matter outside the mandate cannot be a candidate for a future audit.
Selection by risk is made on paper. The 2026-2027 Audit Work Plan states a 5-step process: the Audit Universe, the Documentation Review, the Consultations, the Risk Assessment, and the Project Selection. The power to approve, amend and rescind corporate administrative policies and procedures, granted 22 times to 11 officials by By-law 2025-69, either stands in that Audit Universe with a risk rating, or it does not stand in it.
The Committee does not need the Auditor General to select the matter. Under subsection 11(4) of By-law 2021-5 the Auditor General may, if requested by City Council, audit and report on additional matters. The Committee can recommend that request to Council.
WHAT IS REQUIRED, BY 20 OCTOBER 2026.
1. The Risk Assessment on which the 2026-2027 Audit Work Plan was built, and the criteria of significant risk it applies.
2. Whether the delegated power to approve, amend and rescind corporate administrative policies and procedures is an auditable entity in the Audit Universe, and its risk rating.
3. Which Member moves at the next meeting the recommendation that Council request this audit under subsection 11(4) of By-law 2021-5, and at which meeting. If no Member moves it, a statement to that effect from the Committee.The same record is before the Ombudsman of Ontario on the complaint of 4 September 2026, and before Council when it considers amendments to By-law 2025-69 in December 2026.
This exchange goes into the public record at https://dzyuban.com/legal/record/
Respectfully,
Danilo Dzyuban
The answer ·
Hi, Danilo,
Thank you for writing to me and the members of the City of Ottawa’s Audit Committee.
It is my understanding that the Office of the Auditor General indicated that they review matters covered under the Fraud & Waste Policy, and areas of significant risk that make it to the Audit Work Plan. These are areas within her mandate.
The Auditor General has indicated to me that while all items raised to her Office are considered for future audit, only those considered significant risks to the City as a whole, are included in the plan. The Office is not designed to be resourced to audit every area of the City that receives a complaint. She has assured me she is aware of the matter and has made note of it.
Respectfully,