Consolidated
|
Agenda Summary | Consolidated |
Audit Committee |
| Meeting No. | 11 | Contact | Rosemary MacKenzie, Council Administrator | |
| Meeting Date |
Tuesday, October 20, 2009 |
Phone | 416-392-8021 | |
| Start Time |
9:30 AM |
rmacken@toronto.ca | ||
| Location |
Committee Room 1, City Hall
|
Chair | Councillor Doug Holyday |
| AU11.1 | Information |
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| External Audit of the Auditor General's Office |
| Background Information |
| Report (April 25, 2009) from Robert Gore & Associates, headed "Office of the Auditor General - Special Purpose Audit to Determine Compliance with Section 169-30.5 of the City of Toronto's
Municipal Code" (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-21840.pdf) |
| AU11.2 | ACTION |
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Ward: All |
| Auditor General's Office - Annual Reporting Process |
| Background Information |
| Report (May 29, 2009) from the Auditor General - Annual Reporting Process (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-22115.pdf) |
| AU11.3 | ACTION |
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Ward: All |
| Auditor General's External Quality Assurance Review |
| Background Information |
| Report (April 2, 2009) from the Auditor General - Auditor General's External Quality Assurance Review (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-22137.pdf) Appendix 1 - cover letter (February 27, 2009) from the Association of Local Government Auditors (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-22138.pdf) Appendix 2 - review letter (February 27, 2009) from the Association of Local Government Auditors (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-22139.pdf) Appendix 3 - letter (March 10, 2009) from the Auditor General, addressed to Mr. Alan Gutowski (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-22140.pdf) |
| AU11.4 | ACTION |
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Ward: All |
| Review of Disposal of Surplus IT Equipment - Security, Environmental and Financial Risks |
| Background Information |
| Report (May 4, 2009) from the Auditor General - Review of Disposal of Surplus IT Equipment - Security, Environmental and Financial Risks (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-22125.pdf) Attachment 1 - Auditor General's Office (May 4, 2009) Review of Disposal of Surplus IT Equipment - Security, Environmental and Financial Risks (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-22126.pdf) Appendix 2 - Management's Response to the Auditor General's Review (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-22127.pdf) |
| AU11.5 | ACTION |
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Ward: All |
| Process for Non-Competitive Procurement (Sole Sourcing) Needs Improvement |
| Background Information |
| Report (May 22, 2009) from the Auditor General - Process for Non-Competitive Procurement (Sole Sourcing) Needs Improvement (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-22122.pdf) Appendix 1 - Auditor General's Office (May 1, 2009) Process for Non-Competitive Procurement (Sole Sourcing) Needs Improvement (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-22123.pdf) Appendix 2 - Management's Response to the Auditor General's Review (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-22124.pdf) |
| AU11.6 | ACTION |
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Ward: All |
| Parks, Forestry and Recreation – Capital Program – The Backlog in Needed Repairs Continues to Grow |
| Background Information |
| Report (January 23, 2009) from the Auditor General - Parks, Forestry and Recreation - Capital Program - The Backlog in Needed Repairs Continues to Grow (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-22119.pdf) Appendix 1 - Auditor General's Office (January 23, 2009) Parks, Forestry and Recreation - Capital Program - The Backlog in Needed Repairs Continues to Grow (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-22120.pdf) Attachment 2 - Management's Response to the Auditor General's Review (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-22121.pdf) |
| AU11.7 | ACTION |
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Ward: All |
| Auditor General's Status Report on Outstanding Audit Recommendations for City Divisions |
| Background Information |
| Report (June 1, 2009) from the Auditor General - Auditor General's Status Report on Outstanding Audit Recommendations for City Divisions (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-22143.pdf) Attachment 2 - City Divisions - Public Recommendations (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-22144.pdf) |
| AU11.8 | ACTION |
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Ward: All |
| Auditor General's Status Report on Outstanding Audit Recommendations for City Agencies, Boards and Commissions |
| Background Information |
| Report (June 1, 2009) from the Auditor General - Status Report on Outstanding Audit Recommendations for City Agencies, Boards and Commissions (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-22130.pdf) Appendix 1 - Toronto Parking Authority - Results of Follow-up of Previous Audit Recommendations (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-22131.pdf) Appendix 2 - Board of Health - Results of Follow-up of Previous Audit Recommendations (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-22132.pdf) Appendix 3 - Toronto Public Library Board - Results of Follow-up of Previous Audit Recommendations (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-22133.pdf) Appendix 4 - Toronto Transit Commission - Results of Follow-up of Previous Audit Recommendations (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-22134.pdf) |
| AU11.9 | Information |
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Ward: All |
| Toronto Parking Authority Pay and Display Parking Operations – Review of Revenue, Expenditure and Procurement Practices |
| Background Information |
| Report (June 4, 2009) from the President, Toronto Parking Authority (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-22022.pdf) Cover report (May 15, 2009) from the Auditor General, to the Board of Directors of the Toronto Parking Authority (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-22023.pdf) Appendix 1 - Auditor General's Office (March 16, 2009) - Toronto Parking Authority Pay and Display Parking Operations - Review of Revenue, Expenditures and Procurement Practices (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-22024.pdf) Appendix 2 - Management's Response to the Auditor General's Review (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-22025.pdf) |
| AU11.10 | Information |
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Ward: All |
| Process to Obtain External Audit Services - 2010 to 2014 Inclusive |
| Background Information |
| Report (June 4, 2009) from the Auditor General - Process to Obtain External Audit Services - 2010 to 2014 Inclusive (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-22112.pdf) |
| AU11.11 | Information |
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Ward: All |
| Knighton Award from the Association of Local Government Auditors |
| Background Information |
| Report (June 1, 2009) from the Auditor General - Knighton Award from the Association of Local Government Auditors (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-22113.pdf) |
| AU11.12 | ACTION |
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Ward: All |
| Responses to Audit Recommendations - City Performance in Achieving Access, Equity and Human Rights Goals |
| Background Information |
| Report (June 8, 2009) from the City Clerk - Responses to Audit Recommendations - City Performance in Achieving Access, Equity and Human Rights Goals (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-22209.pdf) Attachment 1 - e-mail (June 8, 2009) from the Manager, 519 Church Street Community Centre (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-22183.pdf) Attachment 2 - e-mail (June 3, 2009) from the Executive Director, Cecil Community Centre (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-21873.pdf) Attachment 3 - e-mail (June 2, 2009) from the Executive Director, Central Eglinton Community Centre (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-21863.pdf) Attachment 4 - e-mail (June 2, 2009) from the Executive Director, Community Centre 55 (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-21866.pdf) Attachment 5 - letter (May 19, 2009) from the Chief Executive Officer, Exhibition Place (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-21869.pdf) Attachment 6 - Letter (June 8, 2009) from the Manager, George Bell Arena (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-22149.pdf) Attachment 7 - letter (May 21, 2009) from the Executive Director, Harbourfront Community Centre (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-21870.pdf) Attachment 8 - letter (May 19, 2009) from the General Manager, Leaside Gardens (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-21864.pdf) Attachment 9 - fax (June 8, 2009) from the Manager, McCormick Arena (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-22181.pdf) Attachment 10 - e-mail (June 3, 2009) from the Manager, Moss Park Arena (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-22182.pdf) Attachment 11 - fax (June 4, 2009) from the Manager, North Toronto Memorial Arena (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-22148.pdf) Attachment 12 - e-mail (May 4, 2009) from the Director, Finance and Personnel, Sony Centre for the Performing Arts (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-21872.pdf) Attachment 13 - e-mail (June 2, 2009) from the Executive Director, Swansea Town Hall (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-21868.pdf) Attachment 14 - e-mail (June 3, 2009) from the Manager, Ted Reeve Community Arena (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-21862.pdf) Attachment 15 - letter (June 3, 2009) from the Acting Chief Executive Officer, Toronto Community Housing Corporation (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-22001.pdf) Attachment 16 - letter (June 3, 2009) from the President, Toronto Parking Authority (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-22002.pdf) Attachment 17 - letter (June 1, 2009) from the Chair, Toronto Police Services Board (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-22003.pdf) Attachment 18 - report (June 5, 2009) from the City Librarian (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-22150.pdf) Attachment 19 - letter (June 3, 2009) from the Chief General Manager, Toronto Transit Commission (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-21861.pdf) Attachment 20 - letter (May 26, 2009) from the Chairperson, William H. Bolton Arena (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-21865.pdf) Attachment 21 - letter (June 8, 2009) from the Chief Financial Officer, Waterfront Toronto (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-22176.pdf) Attachment 22 - Yonge-Dundas Square Board of Management, Human Rights and Anti-Harassment Policy (August 2008) (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-21867.pdf) |
| 12a | Additional Responses to Audit Recommendations - City Performance in Achieving Access, Equity and Human Rights Goals |
| Background Information |
| Supplementary report (October 6, 2009) from the Audit Committee Administrator submitting five additional responses from ABCCs (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-24185.pdf) Attachment 23 - e-mail (June 18, 2009) from the Administrator, Heritage Toronto (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-24186.pdf) Attachment 24 - letter (June 3, 2009) from the Acting Chief Executive Officer, Toronto Community Housing Corporation (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-24187.pdf) Attachment 25 - letter (June 29, 2009) from Scadding Court Community Centre (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-24188.pdf) Attachment 26 - e-mail (June 10, 2009) from the Toronto Atmospheric Fund (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-24189.pdf) Attachment 27 - letter (June 12, 2009) from the Chief Executive Officer, Toronto Zoo (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-24190.pdf) Attachment 28 - letter (October 13, 2009) from the Manager, Human Resources, Toronto Centre for the Arts (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-24326.pdf) |
| AU11.13 | Information |
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| Toronto Police Service: Semi-Annual Report – Review of Sexual Assault Investigations: August to December 2008 |
| Background Information |
| Report (June 2, 2009) from the Chair, TPSB, with Appendix A, Extract from Board Minutes including report (February 25, 2009) from Chief Blair, headed "Semi-Annual Report - Review of Sexual Assault Investigations" (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-22020.pdf) |
| AU11.14 | Information |
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Ward: All |
| Policy Changes Required to Direct Fraud Recoveries to a Reserve |
| Background Information |
| Report (June 2, 2009) from the City Manager - Policy Changes Required to Direct Fraud Recoveries to a Reserve (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-21834.pdf) |
| AU11.15 | Information |
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Ward: All |
| Administration of Major Deposits and Credit Balances related to Property Tax and Water Billings |
| Background Information |
| Report (June 8, 2009) from the Acting Treasurer - Administration of Major Deposits and Credit Balances (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-22116.pdf) Appendix A - Age Analysis of Deposits (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-22117.pdf) Appendix B - Performance Deposits (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-22118.pdf) |
| AU11.16 | ACTION |
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| Agencies, Boards, Commissions and Corporations - Financial Statements for the Year Ended December 31, 2008 |
| (Deferred from September 24, 2009 - 2009.AU13.1a - The Audit Committee requested the Chief Executive Officer, Exhibition Place, to submit finalized 2008 Consolidated Financial Statements to its next meeting on October 20, 2009.) |
| 16a | Exhibition Place - 2008 Financial Statements |
| Background Information |
| Consolidated Financial Statements - Exhibition Place, December 31, 2008 (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-24155.pdf) Audit Results - Exhibition Place, December 31, 2008 (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-24156.pdf) Report (October 7, 2009) from the Chief Executive Officer, Exhibition Place, headed "2008 Consolidated Financial Statements for Exhibition Place" (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-24157.pdf) Report (September 11, 2009) from the Chief Executive Officer, Exhibition Place, headed "Audit Results for Exhibition Place - December 31, 2008" (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-24158.pdf) |
| (Deferred from September 24, 2009 - 2009.AU13.1g - The Audit Committee requested the Chief Executive Officer, Toronto Community Housing Corporation, to submit the Management Letter and the Audit Results Package to its next meeting on October 20, 2009.) |
| 16b | Toronto Community Housing Corporation - 2008 Audited Consolidated Financial Statements |
| Background Information |
| Consolidated Audited Annual Financial Statements - Toronto Community Housing Corporation, December 31, 2008
(http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-24159.pdf) Transmittal Letter (September 8, 2008) from the Executive Committee (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-24160.pdf) Report (August 18, 2009) from the City Manager, headed "Toronto Community Housing Corporation - Annual Report to Shareholder, 2008 Audited Consolidated Annual Financial Statements and Annual General Meeting" (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-24161.pdf) Report (August 17, 2009) from the Deputy City Manager and Chief Financial Officer, headed "Toronto Community Housing Corporation - Financial Statements 2008" (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-24162.pdf) Letter (October 7, 2009) from the Acting Chief Executive Officer, Toronto Community Housing Corporation, forwarding additional information as requested by the Audit Committee on September 24, 2009 (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-24180.pdf) Letter (October 6, 2009) from Ernst & Young, Chartered Accountants with respect to the Audit Results of TCHC (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-24181.pdf) Audit Results - Toronto Community Housing Corporation - December 31, 2009 (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-24182.pdf) |
| (Deferred from September 24, 2009 - 2009.AU13.1h) |
| 16c | Toronto Hydro Corporation - 2008 Financial Statements |
| Background Information |
| Transmittal Letter (August 13, 2009) from the Executive Committee, forwarding Toronto Hydro's Financial Statements to the Audit Committee (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-24163.pdf) Financial Statements - Toronto Hydro Corporation, December 31, 2008 (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-24165.pdf) Cover Report (May 19, 2009) from the DCM/CFO, providing Toronto Hydro Corporation's Financial Statements to the Executive Committee (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-24164.pdf) Item EX33.7, Toronto Hydro Corporation - Annual General Meeting and Audited Annual Financial Statements, adopted by Council on Aug 5 and 6, 2009 (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-24166.pdf) Report (May 14, 2009) from the City Manager to the Executive Committee (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-24167.pdf) Attachment 1, headed "Toronto Hydro Corporation Report, April 30, 2009", attached to the report (May 14, 2009) from the City Manager (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-24168.pdf) |
| (Deferred from September 24, 2009 - 2009.AU13.1i) |
| 16d | Toronto Parking Authority - 2008 Financial Statements |
| Background Information |
| Financial Statements - Toronto Parking Authority, December 31, 2008 (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-24169.pdf) Audit Results - Toronto Parking Authority, December 31, 2008 (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-24170.pdf) |
| (Deferred from September 24, 2009 - 2009.AU13.1k - The Audit Committee requested the Chief General Manager, Toronto Transit Commission, to submit signed copies of the Consolidated Financial Statements, Audit Results and Audit Opinion to its next meeting on October 20, 2009.) |
| 16e | Toronto Transit Commission - 2008 Financial Statements |
| Background Information |
| Consolidated Financial Statements - Toronto Transit Commission, December 31, 2008 (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-24171.pdf) Audit Results - Toronto Transit Commission, December 31, 2008 (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-24172.pdf) Cover Report (May 28, 2009) to the Toronto Transit Commission submitting Financial Statements (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-24173.pdf) Cover Report (May 28, 2009) to the Toronto Transit Commission submitting Audit Results (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-24174.pdf) Letter (October 2, 2009) from the General Secretary, TTC, forwarding Financial Statements to the Audit Committee (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-24175.pdf) Letter (October 2, 2009) from the General Secretary, TTC, forwarding Audit Results to the Audit Committee (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-24176.pdf) |
| (Deferred from September 24, 2009 - 2009.AU13.2) |
| AU11.17 | Information |
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Ward: All |
| Sinking Fund - 2008 Audited Financial Statements |
| Background Information |
| Report (June 18, 2009) from the Acting Treasurer, 2008 Audited Sinking Fund Financial Statements (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-24177.pdf) Financial Statements - City of Toronto Sinking Funds, December 31, 2008 (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-24178.pdf) Audit Results - City of Toronto Sinking Funds, December 31, 2008 (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-24179.pdf) |
| AU11.18 | ACTION |
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| Comparison of Waste Collection Service Methods |
| Background Information |
| Letter (October 19, 2009) from Councillor Doug Holyday (http://www.toronto.ca/legdocs/mmis/2009/au/bgrd/backgroundfile-24350.pdf) |