Item - 2007.AU4.4
Tracking Status
- This item was considered by the Audit Committee on September 24, 2007 and adopted without amendment. It will be considered by City Council on October 22, 2007.
AU4.4 - Children’s Services Division - Review of the Administration of Child Care Fee Subsidy
- Decision Type:
- ACTION
- Status:
- Adopted
- Wards:
- All
Committee Recommendations
The Audit Committee recommends that:
1. The General Manager, Children’s Services Division, review the policies and procedures relating to the processing of subsidy applications and ensure that all such policies and procedures are current, relevant and consistently applied. An effective quality assurance process be implemented and steps taken to address instances of non‑compliance.
2. The General Manager, Children’s Services Division, review the specific criteria relating to the frequency of detailed financial reviews of child care centres. The frequency of the reviews be tied to the level of risk such that centres which appear to be less well managed would be reviewed more often. During ongoing financial and annual budget review, consideration be given to reviewing any management letters prepared by independent audit firms.
3. The General Manager, Children’s Services Division, ensure divisional policies for granting of subsidies are in compliance with Council’s direction of first come first serve. The General Manager, Children’s Services Division, develop a monitoring system to review granting of subsidy to ensure applicants are processed according to their order of priority on the ward waiting list.
4. The General Manager, Children’s Services Division, ensure that contact information for applicants waiting for subsidy is kept sufficiently current in order to allow for subsidy to be granted to eligible applicants on ward waiting lists on a first-come first‑serve basis.
5. The General Manager, Children’s Services Division, develop a business case to consider the costs and the benefits of Toronto Children’s Services Operating Criteria.
6. The General Manager, Children’s Services Division, review the potential implementation of an information system which allows for the electronic exchange of information between the Division and its operators.
7. The General Manager, Children’s Services Division, review the process for the accounting of subsidy overpayments with a view to ensuring that all such amounts are accounted for appropriately.
Origin
Summary
Our review found that the provision of child cares services for children in the City of Toronto is complex, costly and challenging to administer. Even though this review identified some issues which should be addressed, Children’s Services is well managed. The issues identified during this review were discussed with senior management and as a result the majority of the audit recommendations are in the process of being addressed.
Financial Impact
The implementation of recommendations in this report will improve the administration of child care subsidies. The extent of any resources required or potential cost savings resulting from implementing the recommendations in this report is not determinable at the present time.
Background Information
https://www.toronto.ca/legdocs/mmis/2007/au/bgrd/backgroundfile-6676.pdf
Appendix 1 - Children's Services Division - Review of the Administration of Child Care Fee Subsidy
https://www.toronto.ca/legdocs/mmis/2007/au/bgrd/backgroundfile-6677.pdf
Appendix 2 - Management's Response to the Auditor General's Review of Children's Services Division - Review of the Administration of Child Care Fee Subsidy
https://www.toronto.ca/legdocs/mmis/2007/au/bgrd/backgroundfile-6678.pdf