Item - 2010.AU16.7
Tracking Status
- City Council adopted this item on June 8, 2010 without amendments.
- This item was considered by Audit Committee on May 14, 2010 and was adopted with amendments. It will be considered by City Council on June 8, 2010.
AU16.7 - Parks, Forestry and Recreation - Review of Internal Controls at the East York Curling Club
- Decision Type:
- ACTION
- Status:
- Adopted
- Wards:
- All
City Council Decision
City Council on June 8 and 9, 2010, adopted the following:
1. City Council request the General Manager of Parks, Forestry and Recreation, to evaluate the City’s ongoing role in the management of facilities such as the East York Curling Club. The evaluation determine the most effective operating model taking into account community involvement in the facility as well as the management of core programs and other ancillary services.
2. City Council request the General Manager of Parks, Forestry and Recreation, to develop an accountability framework which includes formal operating agreements for groups operating programs at any City owned curling facility.
3. City Council request the General Manager of Parks, Forestry and Recreation, until such time as a different operating model is implemented, to request that the members of the Club’s volunteer Executive Board:
a. provide a financial report on a periodic basis, regarding funds held in the Board’s bank accounts and the expenditures made using these funds; and
b. provide access, upon request, to review documents and records to substantiate the completeness of receipts and the appropriateness of expenditures.
4. City Council request the General Manager of Parks, Forestry and Recreation to review the internal control deficiencies identified at the East York Curling Facility and establish a process whereby such control deficiencies are reviewed and addressed by the Parks, Forestry and Recreation Compliance Unit.
5. City Council request the General Manager of Parks, Forestry and Recreation to review the recommendations contained in this report for applicability to the other two Parks, Forestry and Recreation curling facilities, and where appropriate, such recommendations be implemented.
6. City Council request the General Manager of Parks, Forestry and Recreation to consult and work with the Board of Directors and President of the East York Curling Club in the evaluation and development of proposed changes to the current operating model at the East York Curling Club and report to the Community Development and Recreation Committee with recommendations.
Background Information (Committee)
https://www.toronto.ca/legdocs/mmis/2010/au/bgrd/backgroundfile-29822.pdf
Appendix 1 - Parks, Forestry and Recreation - Review of Internal Controls at the East York Curling Club (January 18, 2010)
https://www.toronto.ca/legdocs/mmis/2010/au/bgrd/backgroundfile-29823.pdf
Appendix 2 - Management's Response
https://www.toronto.ca/legdocs/mmis/2010/au/bgrd/backgroundfile-29824.pdf
Motions (City Council)
That City Council request the General Manager, Parks, Forestry and Recreation to cancel any Purchasing Cards held by City staff working at the East York Curling Club.
Vote (Amend Item (Additional)) Jun-09-2010 7:05 PM
| Result: Lost | Majority Required - AU16.7 - Ford - Motion 1 |
|---|---|
| Total members that voted Yes: 11 | Members that voted Yes are Brian Ashton, Mike Del Grande, Paula Fletcher, Rob Ford, Suzan Hall, Gloria Lindsay Luby, Peter Milczyn, Ron Moeser, Frances Nunziata, Cesar Palacio, Anthony Perruzza |
| Total members that voted No: 23 | Members that voted No are Paul Ainslie, Maria Augimeri, Sandra Bussin (Chair), Shelley Carroll, Raymond Cho, Janet Davis, Mike Feldman, John Filion, Doug Holyday, Cliff Jenkins, Norman Kelly, Pam McConnell, Joe Mihevc, Howard Moscoe, Case Ootes, John Parker, Gord Perks, Kyle Rae, Bill Saundercook, Karen Stintz, Michael Thompson, Adam Vaughan, Michael Walker |
| Total members that were Absent: 11 | Members that were absent are Glenn De Baeremaeker, Frank Di Giorgio, Adam Giambrone, Mark Grimes, A.A. Heaps, Chin Lee, Giorgio Mammoliti, David Miller, Denzil Minnan-Wong, Joe Pantalone, David Shiner |
Vote (Adopt Item) Jun-09-2010 7:07 PM
| Result: Carried | Majority Required - AU16.7 - Adopt the Item |
|---|---|
| Total members that voted Yes: 29 | Members that voted Yes are Paul Ainslie, Brian Ashton, Maria Augimeri, Sandra Bussin (Chair), Shelley Carroll, Raymond Cho, Janet Davis, John Filion, Paula Fletcher, Suzan Hall, Doug Holyday, Cliff Jenkins, Gloria Lindsay Luby, Pam McConnell, Joe Mihevc, Peter Milczyn, Ron Moeser, Howard Moscoe, Frances Nunziata, Case Ootes, Cesar Palacio, John Parker, Gord Perks, Anthony Perruzza, Kyle Rae, Bill Saundercook, Karen Stintz, Adam Vaughan, Michael Walker |
| Total members that voted No: 5 | Members that voted No are Mike Del Grande, Mike Feldman, Rob Ford, Norman Kelly, Michael Thompson |
| Total members that were Absent: 11 | Members that were absent are Glenn De Baeremaeker, Frank Di Giorgio, Adam Giambrone, Mark Grimes, A.A. Heaps, Chin Lee, Giorgio Mammoliti, David Miller, Denzil Minnan-Wong, Joe Pantalone, David Shiner |
AU16.7 - Parks, Forestry and Recreation - Review of Internal Controls at the East York Curling Club
- Decision Type:
- ACTION
- Status:
- Amended
- Wards:
- All
Committee Recommendations
The Audit Committee recommends that:
1. City Council request the General Manager of Parks, Forestry and Recreation, to evaluate the City’s ongoing role in the management of facilities such as the East York Curling Club. The evaluation determine the most effective operating model taking into account community involvement in the facility as well as the management of core programs and other ancillary services.
2. City Council request the General Manager of Parks, Forestry and Recreation, to develop an accountability framework which includes formal operating agreements for groups operating programs at any City owned curling facility.
3. City Council request the General Manager of Parks, Forestry and Recreation, until such time as a different operating model is implemented, to request that the members of the Club’s volunteer Executive Board:
a. provide a financial report on a periodic basis, regarding funds held in the Board’s bank accounts and the expenditures made using these funds; and
b. provide access, upon request, to review documents and records to substantiate the completeness of receipts and the appropriateness of expenditures.
4. City Council request the General Manager of Parks, Forestry and Recreation to review the internal control deficiencies identified at the East York Curling Facility and establish a process whereby such control deficiencies are reviewed and addressed by the Parks, Forestry and Recreation Compliance Unit.
5. City Council request the General Manager of Parks, Forestry and Recreation to review the recommendations contained in this report for applicability to the other two Parks, Forestry and Recreation curling facilities, and where appropriate, such recommendations be implemented.
6. City Council request the General Manager of Parks, Forestry and Recreation to consult and work with the Board of Directors and President of the East York Curling Club in the evaluation and development of proposed changes to the current operating model at the East York Curling Club and report to the Community Development and Recreation Committee with recommendations.
Origin
Summary
The objective of this review was to assess the adequacy of the East York Curling Club’s system of internal control over revenues, inventory management and compliance with policies and procedures related to cash handling and purchasing.
Most of the projects completed by the Auditor General’s Office are usually Divisional in nature and encompass large scale reviews involving significant audit time and staff resources. During our review of the City’s Purchasing Card Program, it became evident that the use of purchasing cards not only pertained to Divisional Staff at the City but it had also been extended to entities, including the East York Curling Club, outside the immediate day-to-day control of the City. The Auditor General’s report (October 27, 2009) entitled, “City Purchasing Card (PCard) Program - Improving Controls Before Expanding the Program” was adopted by City Council on January 26 and 27, 2010.
While we did not identify any irregularities at the East York Curling Club during our purchasing card review, we nevertheless deemed it appropriate to conduct a more detailed review of controls in order to ensure that they are appropriate and effective. A further benefit of such a review would be the probability that any recommendations resulting from this review could likely be applicable to other similar entities.
Background Information
https://www.toronto.ca/legdocs/mmis/2010/au/bgrd/backgroundfile-29822.pdf
Appendix 1 - Parks, Forestry and Recreation - Review of Internal Controls at the East York Curling Club (January 18, 2010)
https://www.toronto.ca/legdocs/mmis/2010/au/bgrd/backgroundfile-29823.pdf
Appendix 2 - Management's Response
https://www.toronto.ca/legdocs/mmis/2010/au/bgrd/backgroundfile-29824.pdf
Speakers
Ms. Vicki Marianchuck, Advisor to the Board of Directors of the East York Curling Club
Councillor Janet Davis, Beaches-East York Ward 31
Motions
That the General Manager, Parks, Forestry and Recreation be requested to consult and work with the Board of Directors and President of the East York Curling Club in the evaluation and development of proposed changes to the current operating model at the East York Curling Club and report to the Community Development and Recreation Committee with recommendations.
Vote (Amend Item (Additional)) May-14-2010
| Result: Carried | Majority Required - AU16.7 - Parker - Motion 1 |
|---|---|
| Total members that voted Yes: 3 | Members that voted Yes are Mike Del Grande, Chin Lee (Chair), John Parker |
| Total members that voted No: 1 | Members that voted No are Rob Ford |
| Total members that were Absent: 2 | Members that were absent are Doug Holyday, Anthony Perruzza |
That the Audit Committee recommend that:
1. City Council request the General Manager, Parks, Forestry and Recreation to cancel any Purchasing Cards held by City staff working at the East York Curling Club.
Vote (Amend Item (Additional)) May-14-2010
| Result: Lost (tie) | Majority Required - AU16.7 - Ford - Motion 2 |
|---|---|
| Total members that voted Yes: 2 | Members that voted Yes are Mike Del Grande, Rob Ford |
| Total members that voted No: 2 | Members that voted No are Chin Lee (Chair), John Parker |
| Total members that were Absent: 2 | Members that were absent are Doug Holyday, Anthony Perruzza |
That the Audit Committee recommend to City Council adoption of the recommendations contained in the report (April 27, 2010) from the Auditor General.
Vote (Adopt Item) May-14-2010
| Result: Carried | Majority Required - AU16.7 - Lee - Motion 3 |
|---|---|
| Total members that voted Yes: 3 | Members that voted Yes are Mike Del Grande, Chin Lee (Chair), John Parker |
| Total members that voted No: 1 | Members that voted No are Rob Ford |
| Total members that were Absent: 2 | Members that were absent are Doug Holyday, Anthony Perruzza |