Courtesy
Sherbrooke Auditor General Yves Denis
By William Crooks
Local Journalism Initiative
The City of Sherbrooke’s Auditor General, Yves Denis, tabled his third annual report on Tuesday, highlighting continued improvements in municipal governance, increasing uptake of his office’s recommendations, and a strategic focus on climate risk.
The 2024 report includes the results of three performance audits, an update on 50 previously issued recommendations, and a renewed multi-year audit plan. One major addition this year is a strategic analysis on Hydro-Sherbrooke’s vulnerability to climate change, marking a shift toward more forward-looking, risk-based auditing.
“This report supports City Council in their goal to ensure rigorous, transparent, and continuously improving governance,” Denis wrote in the introduction of the report.
Three performance audits: from ombudsman to 311 platform
The audits reviewed the Bureau de l’ombudsman, municipal elected officials’ research and support expenses, and the City’s handling of citizen requests.
Denis said the audit of the ombudsman’s office was “generally positive,” but eight recommendations were made to improve visibility, documentation, and performance metrics. “We found good practices,” he told The Record in an interview. “But we also suggested improvements to ensure accessibility and more consistent processes.”
Regarding the expenses of municipal councillors, the audit revealed that some reimbursements did not meet eligibility criteria. Denis recommended clarifying local rules to ensure consistency and transparency. “There’s a need to make sure everybody understands the same thing about what’s allowed,” he said. “Some local expenses might actually be covered by the annual allocations councillors receive.”
A third audit examined the modernization of the city’s citizen request management system, currently under development. The project is expected to lead to a centralized 311 service. Denis took a proactive approach: “It was an opportunity to get involved ahead of time,” he said, “and encourage the administration to think about the risks and challenges that might emerge, instead of just criticizing afterwards.”
Four recommendations were made to structure and support the implementation of this system, informed by consultations with other municipalities that have adopted similar platforms.
Climate change and Hydro-Sherbrooke
One of the major themes of this year’s report is climate risk. A new strategic analysis, conducted in partnership with the Trottier Energy Institute, examined how climate change may impact Hydro-Sherbrooke’s operations.
The findings, detailed in Annex H of the report, stress the need for innovation in grid modernization, protection against extreme weather, and workforce planning. “Next year,” Denis confirmed, “we will be continuing this work, but with a focus on risk management related to climate change—not just electrification.” This includes both energy distribution and dam operations.
He noted that Hydro-Sherbrooke staff were “exemplary collaborators” during the analysis.
Follow-through on recommendations at 74 per cent
The Auditor General’s office verified 50 prior recommendations this year, bringing the overall implementation rate since his arrival three years ago to 74 per cent—up from 55 per cent in his first year.
“This system helps the administration improve,” Denis said. “It’s a joint effort. We formulate the recommendations, and we always ask—are they feasible? Are they relevant? Can the administration realistically carry them out?”
The recommendations vary in complexity, with some requiring structural or long-term changes. Denis emphasized that the process is collaborative and adaptive. “They apply them as they can, depending on other projects underway. Some take time,” he said.
One of the more impactful changes implemented this year was a 2023 recommendation allowing the Auditor General’s unused annual budget to be carried over into the following year. “This protects the capacity of the office,” Denis said.
Since the office began tracking in 2014, a total of 462 recommendations have been issued.
Looking ahead: cybersecurity, climate strategy, and more
The updated multi-year audit plan outlines several priority areas, including continued follow-up on past recommendations, cybersecurity risks, and ongoing work with Hydro-Sherbrooke on climate strategy.
“Cybersecurity is always a concern,” Denis said, “so we keep looking into how things are progressing, and whether previous recommendations are being addressed.”
The plan includes both retrospective and forward-looking audits, a hallmark of Denis’s approach. “Some of our work gives the administration and council information that’s more prospective,” he explained.
The 2024 report also includes an overview of the Canadian sustainability disclosure standards (NCID 1 and 2) recently adopted on a voluntary basis. While not mandatory for municipalities, the standards could guide Sherbrooke toward more transparent reporting on environmental, social, and governance (ESG) issues. The report references examples from the cities of Montreal and Québec as potential models.
Asked whether he had a message for Sherbrooke residents, Denis emphasized that his office is seeing real cooperation from the City. “Since I arrived, I’ve seen that the management of the City is very aligned with improvement,” he said. “You can’t get added value without collaboration, and that’s what we’re seeing.”
The full report is available at sherbrooke.ca/verificateur-general.