Fraud & Waste Guidelines for City Employees

Here’s what you need to know about reporting fraud, waste or wrongdoing as a City of Toronto employee.

Read about the general guidelines.

See City’s Disclosure of Wrongdoing and Reprisal Protection Provisions.

All City employees who are aware that wrongdoing has occurred will immediately notify their manager, their Division Head, or the Auditor General’s Office. Employees who report wrongdoing in good faith will be protected from reprisal.

Any employee who knowingly makes a false complaint in bad faith or who knowingly makes a false or misleading statement that is intended to mislead an investigation of a complaint, may be subject to disciplinary action up to and including dismissal as determined by the City Manager in consultation with the City Solicitor and Human Resources.

City employees who disclose wrongdoing will fully co-operate with the Auditor General’s Office, other involved Divisions and law enforcement agencies during the course of an investigation and will make all reasonable efforts to be available to assist the above noted persons with the investigation.

See the City’s Disclosure of Wrongdoing and Reprisal Protection Provisions.

All City employees who are aware that wrongdoing has occurred will immediately notify their manager, their Division Head, or the Auditor General’s Office.

Managers are responsible to:

  • Promote ethical conduct and support ethical decision-making in their areas of responsibility;
  • Undertake investigations of alleged wrongdoing seriously and appropriately;
  • Report the results of investigations of alleged wrongdoing to the Auditor General;
  • Investigate and resolve allegations of employee misconduct that do not constitute wrongdoing as defined in the Disclosure of Wrongdoing and Reprisal Protection provisions;
  • Ensure that City employees under their supervision, who, in good faith, report wrongdoing are protected from reprisals in accordance with the Disclosure of Wrongdoing and Reprisal Protection provisions;
  • Establish and maintain a system of internal controls to detect and prevent wrongdoing; and
  • Be familiar with the types of wrongdoing that could occur within their area of responsibility and be proactive in taking steps to guard against such activities.

Managers will support and co-operate with the Auditor General’s Office, other involved Divisions, and law enforcement agencies in the detection, disclosure and investigation of wrongdoing.

See the City’s Disclosure of Wrongdoing and Reprisal Protection Provisions.

No person shall take a reprisal against a City employee because the employee:

  • has sought information or advice about making a disclosure about wrongdoing;
  • has made a disclosure about wrongdoing in good faith;
  • has acted in compliance with the Disclosure of Wrongdoing and Reprisal Protection provisions;
  • has initiated or co-operated in an investigation or other process related to a disclosure of wrongdoing;
  • has appeared as a witness, given evidence or participated in any proceeding relating to the wrongdoing, or is required to do so;
  • has alleged or reported a reprisal; or
  • is suspected of any of the above actions.

Reprisal protection may not be able to be extended to employees whose identity cannot be confirmed.

Who Disclosure of Wrongdoing and Reprisal Protection Applies To

The Toronto Public Service By-Law includes Disclosure of Wrongdoing and Reprisal Protection provisions for all City employees. Specific applicability can be found on the Toronto Public Service By-Law website.

The By-Law applies to members of the public service which includes:

  • City of Toronto employees working in City Divisions, Toronto Public Health and in the 10 Association of Community Centres
  • It also includes employees for the following City agencies:
    • Arena Boards
    • Exhibition Place
    • Heritage Toronto
    • Sony Centre for the Performing Arts
    • St. Lawrence Centre for the Arts
    • Toronto Centre for the Arts
    • Toronto Parking Authority
    • Toronto Transit Commission
    • Toronto Zoo
    • Yonge-Dundas Square

The Public Service By-law does not apply to Members of Council. Members of City Council and their staff are not members of the public service. However, they are governed by similar ethical provisions through the Members Code of Conduct. Their ethical provisions reflect that Members of Council and their staff are not required to be politically neutral and impartial in the same manner that the public service must be.

Accountability Officers are independent and accountable to City Council. Chapter 3 of Toronto’s Municipal Code governs the responsibilities of Accountability Officers.

The City’s Disclosure of Wrongdoing and Reprisal Protection Provisions has been in effect since December 31, 2015.

If a suspicion of fraud or other wrongdoing is substantiated by the investigation, disciplinary action, up to and including dismissal shall be taken by the appropriate level of management, in consultation with the Human Resources Division, and the City Solicitor as appropriate.