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HomeMy WebLinkAboutFCS-17-012 - Service Review PrioritiesStaff Report rR finance and Corporate Services Department www.kitchener.ca REPORT TO: Audit Committee DATE OF MEETING: September 25, 2017 SUBMITTED BY: Corina Tasker, Internal Auditor, 519-741-2200 ext. 7361 PREPARED BY: Corina Tasker, Internal Auditor, 519-741-2200 ext. 7361 WARD(S) INVOLVED: All DATE OF REPORT: September 11, 2017 REPORT NO.: FCS -17- 012 SUBJECT: Service Review Priorities RECOMMENDATION: No recommendation required. The following information is being provided as an update and assurance on internal audit matters, in accordance with the Audit Committee Terms of Reference. BACKGROUND: In 2012 Audit Committee approved a risk based framework to prioritize services across the corporation for the purposes of performing service reviews. All 95 services were ranked based on three factors: 1. Total risk score (60% weighting) 2. Operating expense budget (30% weighting) 3. Date of last review (10% weighting) This framework allowed focus to be placed on reviewing the higher risk services first, while adjusting the ranking for services which had recently been reviewed or did not generate high operating expenses. The annual integrated service review work plan is then constructed each year by choosing the next services on the prioritized list. The list was refreshed in 2016 based on updated risk, budget and review data. Audit Committee members are asked to provide their input regarding the prioritized list and bring forward any areas for review they would like considered in the work plan for 2018. *** This information is available in accessible formats upon request. *** Please call 519-741-2345 or TTY 1-866-969-9994 for assistance. 2-1 REPORT: 2017 Carry Over The following service reviews will not be complete by the end of 2017 and will thus carry over into 2018 and impact available staff capacity: SAP — separation of duties Engineering — Consultants Kitchener Utilities — risk assessment and subsequent process reviews Prioritized Service Review List Attached in Appendix A is the list that was generated in 2016 of the service reviews in priority order. The items at the top of the list are likely the next candidates for service reviews in 2018, subject to input from staff and Council. Council is asked to consider whether there are any service reviews or internal audits that they would like to see take priority as the 2018 internal audit and service review work plans are being drafted. The work plans will be brought back to Audit Committee for final comment and approval on December 11, 2017. ALIGNMENT WITH CITY OF KITCHENER STRATEGIC PLAN: This report supports the achievement of the city's strategic vision through the delivery of core service. FINANCIAL IMPLICATIONS: There are no financial implications related to this report. COMMUNITY ENGAGEMENT: INFORM — This report has been posted to the City's website with the agenda in advance of the council / committee meeting. 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