MINUTES

AUDIT COMMITTEE

-
ENGINEERING TRADITIONS COMMITTEE ROOM
PRESENT:
  • Councillor R. Pootmans, Chair
  • Councillor E. Spencer, Vice-Chair
  • Councillor T. Wong
  • Councillor J. Wyness (Remote Participation)
  • Public Member L. Caltagirone (Remote Participation)
  • Public Member M. Lambert (Remote Participation)
  • Public Member K. Kim
ALSO PRESENT:
  • City Manager D. Duckworth
  • General Manager C. Arthurs
  • General Manager K. Black
  • City Auditor L. Ormsby
  • Chief Financial Officer C. Male
  • External Auditor H. Gill
  • Executive Advisor C. Smillie
  • Legislative Advisor S. Lancashire
  • Legislative Advisor C. Nelson

1.
CALL TO ORDER

 

Councillor Pootmans called the meeting to order at 8:30 a.m.

ROLL CALL

Councillor Spencer, Councillor Wong, Councillor Wyness, Public Member Caltagirone, Public Member Lambert, Public Member Kim, and Councillor Pootmans

2.
OPENING REMARKS

 

Councillor Pootmans provided opening remarks.

Councillor Wong provided a traditional land acknowledgement.

3.
CONFIRMATION OF AGENDA

 
  • Moved byCouncillor Spencer

    That the Agenda for the 2023 April 19 Regular Meeting of the Audit Committee be confirmed.

    MOTION CARRIED

4.
CONFIRMATION OF MINUTES

 

4.1
Minutes of the Regular Meeting of the Audit Committee, 2023 March 8

This item has attachments. 
1.Unconfirmed Minutes - 2023-03-08 - Audit Committee.pdf
  • Moved byCouncillor Wong

    That the Minutes of the 2023 March 8 Regular Meeting of the Audit Committee be confirmed.

    MOTION CARRIED

5.
CONSENT AGENDA

 

6.
POSTPONED REPORTS

 

None

7.
ITEMS FROM OFFICERS, ADMINISTRATION AND COMMITTEES

 

7.1
The City of Calgary 2022 Annual Investment Report, AC2023-0363

This item has attachments. 
1.The City of Calgary 2022 Annual Investment Report - AC2023-0363.pdf
2.Attach 1 - Background and Previous Council Direction-AC2023-0363.pdf
3.Attach 2 - 2022 Annual Investment Report - AC2023-0363.pdf
4.Attach 3 - Presentation - AC2023-0363.pdf

By General Consent, Committee postponed Item 7.1 to the Call of the Chair. 

Committee returned to this Item following the Rise and Report motion.

​People in attendance during the Closed Meeting discussions with respect to Report AC2023-0363:

Clerks: S. Lancashire, C. Nelson, J. Booth, and C. Doi. Advice: C. Male, L. Ormsby, C. Smillie, G. Wiebe, A. Brown, and N. Hiscock. External: H. Gill, N. Torgrimson, S. Milojevik, and S. Rajani.
  • Moved byCouncillor Wong

    That with respect to Report AC2023-0363, the Recommendation be amended by adding a new Recommendation 2 as follows:

    2. That the Audit Committee recommend that Council direct the Executive Committee to establish a review and recommend modernization of the Investment and Governance Policy CP2020-02 with particular focus on:

    • Distribution of external strategic advisory services to the Investment Management Committee on a quarterly report; and
    • The strengthening of investment governance management through the establishment of oversight review and advisory accountability.

    Pursuant to Section 100(3) of Procedure Bylaw 35M2017, the motion was withdrawn by General Consent.


  • Moved byPublic Member Caltagirone

    That with respect to Report AC2023-0363, the following be approved, after amendment:

    That the Audit Committee:

    1. Recommend that Council approve The City of Calgary 2022 Annual Investment Report; and
    2. Direct that the Closed Meeting discussions be held confidential pursuant to Sections 24 (Advice from officials) and 25 (Disclosure harmful to economic interests) of the Freedom of Information and Protection of Privacy Act.
    For: (5)Public Member Caltagirone, Councillor Spencer, Councillor Pootmans, Councillor Wyness, and Public Member Kim
    MOTION CARRIED

7.2
The City of Calgary 2022 Annual Financial Report, AC2023-0327

This item has attachments. 
1.The City of Calgary 2022 Annual Financial Report - AC2023-0327.pdf
2.Attach 1 - Previous Council Direction and Background - AC2023-0327.pdf
3.Attach 2 - The City of Calgary 2022 Annual Financial Report AC2023-0327.pdf
4.Attach 3 - 2022 Annual Financial Report Presentation - AC2023-0327.pdf

By General Consent, Committee heard Items 7.2 and 7.3 concurrently.

By General Consent, Committee postponed Items 7.2 and 7.3 to the Call of the Chair. 

​Committee returned to this Item following Item 7.1.

People in attendance during the Closed Meeting discussions with respect to Report AC2023-0327:

Clerks: S. Lancashire, C. Nelson, J. Booth, and C. Doi. Advice: C. Male, L. Ormsby, C. Smillie, G. Wiebe, A. Brown, and N. Hiscock. External: H. Gill, N. Torgrimson, S. Milojevik, and S. Rajani.
  • Moved byCouncillor Wyness

    That with respect to Report AC2023-0327, the following be approved, after amendment:

    That the Audit Committee:

    1. Recommend that Council approve The City of Calgary 2022 Annual Financial Report;
    2. Forward Report AC2023-0327 to the 2023 April 25 Regular Meeting of Council as an Item of Urgent Business; and
    3. Direct that the Closed Meeting discussions be held confidential pursuant to Sections 24 (Advice from officials) and 25 (Disclosure harmful to economic interests) of the Freedom of Information and Protection of Privacy Act.
    For: (5)Public Member Caltagirone, Councillor Spencer, Councillor Pootmans, Councillor Wyness, and Public Member Kim
    MOTION CARRIED

7.3
External Auditor 2022 Year-End Report, AC2023-0356

This item has attachments. 
1.External Auditor 2022 Year-End Report - AC2023-0356.pdf
2.Attach 1 - Deloitte Year End Report - AC2023-0356.pdf

By General Consent, Committee postponed Items 7.2 and 7.3 to the Call of the Chair.

​Committee returned to this Item following Item 7.2.

People in attendance during the Closed Meeting discussions with respect to Report AC2023-0327:

Clerks: S. Lancashire, C. Nelson, J. Booth, and C. Doi. Advice: C. Male, L. Ormsby, C. Smillie, G. Wiebe, A. Brown, and N. Hiscock. External: H. Gill, N. Torgrimson, S. Milojevik, and S. Rajani.
  • Moved byPublic Member Kim

    That with respect to Report AC2023-0356, the following be approved:

    That the Audit Committee:

    1. Receive this Report and Attachments for the Corporate Record;
    2. Direct that this Report and Attachments be forwarded to the 2023 April 25 Regular Council Meeting as an item of Urgent Business;
    3. Recommend that Council receives Report AC2023-0356, External Auditor 2022 Year-End Report, and the Attachments, for information and the Corporate Record; and
    4. Direct that Attachment 2 and the Closed Meeting discussions with the External Auditor remain confidential pursuant to Sections 24 (Advice from officials) and 25 (Disclosure harmful to economic interests) of the Freedom of Information and Protection of Privacy Act, to be reviewed by 2028 April 19.
    For: (5)Public Member Caltagirone, Councillor Spencer, Councillor Pootmans, Councillor Wyness, and Public Member Kim
    MOTION CARRIED

    Committee then dealt with Item 10.1.1.


7.4
Recruitment Processes Audit, AC2023-0444

This item has attachments. 
1.Recruitment Processes Audit - AC2023-0444.pdf
2.Attach 1 - Recruitment Processes Audit - AC2023-0444.pdf
3.Attach 2 - Presentation - AC2023-0444.pdf
  • Moved byCouncillor Wong

    That with respect to Report AC2023-0444, the following be approved:

    That the Audit Committee:

    1. Receive this report for the Corporate Record; and
    2. Recommend that Council receive this report for the Corporate Record.
    For: (7)Public Member Lambert, Public Member Caltagirone, Councillor Spencer, Councillor Pootmans, Councillor Wyness, Councillor Wong, and Public Member Kim
    MOTION CARRIED

7.5
City Auditor's Office 1st Quarter 2023 Report, AC2023-0443

This item has attachments. 
1.City Auditor's Office 1st Quarter 2023 Report - AC2023-0443.pdf
2.Attach 1 - City Auditor's Office 1st Quarter 2023 Report - AC2023-04433.pdf
  • Moved byPublic Member Kim

    That with respect to Report AC2023-0443, the following be approved:

    That the Audit Committee:

    1. Receive this report for the Corporate Record; and
    2. Recommend that Council receive this report for the Corporate Record.
    For: (7)Public Member Lambert, Public Member Caltagirone, Councillor Spencer, Councillor Pootmans, Councillor Wyness, Councillor Wong, and Public Member Kim
    MOTION CARRIED

8.
ITEMS DIRECTLY TO COMMITTEE

 

9.
URGENT BUSINESS

 

None

10.
CONFIDENTIAL ITEMS

 
  • Moved byCouncillor Spencer

    That pursuant to Sections 19 (Confidential evaluations), 24 (Advice from officials), and 25 (Disclosure harmful to economic and other interests of a public body) of the Freedom of Information and Protection of Privacy Act, Committee now move into Closed Meeting, at 10:40 a.m. in the Engineering Traditions Committee Room, to discuss confidential matters with respect to the following Items:

    • 7.1  The City of Calgary 2022 Annual Investment Report, AC2023-0363
    • 7.2  The City of Calgary 2022 Annual Financial Report, AC2023-0327
    • 7.3  External Auditor 2022 Year-End Report, AC2023-0356
    • 10.1.1  External Auditor (Verbal), AC2023-0359
    • 10.1.2  Audit Forum (Verbal), AC2023-0358
    • 10.1.3  City Auditor (Verbal), AC2023-0360
    • 10.1.4  External Auditor Special Renewal (Verbal), AC2023-0445

    And further, that the following be authorized to attend the Closed Meeting with respect to Items: 7.1, 7.2, 7.3, 10.1.1, and 10.1.2: Harman Gill, Nicole Torgrimson, Sanjeev Rajani, and Simona Milojevik, External Auditors (Deloitte LLP).

    And further, pursuant to Section 6(1) of the Procedure Bylaw 35M2017, Audit Committee suspend Section 78(2)(a) to forego the lunch recess in order to complete the remainder of the agenda.

    For: (7)Public Member Lambert, Public Member Caltagirone, Councillor Spencer, Councillor Pootmans, Councillor Wyness, Councillor Wong, and Public Member Kim
    MOTION CARRIED

    Committee reconvened in public meeting at 12:09 p.m. with Councillor Pootmans in the Chair.

    Committee recessed at 12:10 p.m. and reconvened at 12:11 p.m. with Councillor Pootmans in the Chair.

    ROLL CALL

    Councillor Spencer, Councillor Wyness, Public Member Caltagirone, Public Member Kim, and Councillor Pootmans

    Absent from Roll Call: Councillor Wong and Public Member Lambert


  • Moved byCouncillor Spencer

    That Committee rise and report.

    MOTION CARRIED

    Committee then returned to Item 7.1.


10.1
ITEMS FROM OFFICERS, ADMINISTRATION AND COMMITTEES

 

10.1.1
External Auditor (Verbal), AC2023-0359

 

​This Item was dealt with following Item 7.3.

People in attendance during the Closed Meeting discussions with respect to Confidential Verbal Report AC2023-0359:

Clerks: S. Lancashire, C. Nelson, J. Booth, and C. Doi. Advice: C. Smillie. External: H. Gill, N. Torgrimson, S. Milojevik, and S. Rajani.
  • Moved byCouncillor Spencer

    That with respect to Confidential Verbal Report AC2023-0359, the following be approved:

    That the Audit Committee direct that the Closed Meeting discussions be held confidential pursuant to Section 24 (Advice from officials) of the Freedom of Information and Protection of Privacy Act.

    For: (5)Public Member Caltagirone, Councillor Spencer, Councillor Pootmans, Councillor Wyness, and Public Member Kim
    MOTION CARRIED

10.1.2
Audit Forum (Verbal), AC2023-0358

 

​Administration in attendance during the Closed Meeting discussions with respect to Confidential Verbal Report AC2023-0358:

Clerks: S. Lancashire, C. Nelson, J. Booth, and C. Doi. Advice: L. Tochor, L. Ormsby, and C. Smillie. 
  • Moved byPublic Member Kim

    That with respect to Confidential Verbal Report AC2023-0358, the following be approved:

    That the Audit Committee direct that the Closed Meeting discussions be held confidential pursuant to Section 24 (Advice from officials) of the Freedom of Information and Protection of Privacy Act.

    For: (5)Public Member Caltagirone, Councillor Spencer, Councillor Pootmans, Councillor Wyness, and Public Member Kim
    MOTION CARRIED

10.1.3
City Auditor (Verbal), AC2023-0360

 

​Administration in attendance during the Closed Meeting discussions with respect to Confidential Verbal Report AC2023-0360:

Clerks: S. Lancashire, C. Nelson, J. Booth, and C. Doi. Advice: L. Ormsby, A. Bleau, A. Ganesh, and C. Smillie.
  • Moved byPublic Member Kim

    That with respect to Confidential Verbal Report AC2023-0360, the following be approved:

    That the Audit Committee direct that the Closed Meeting discussions be held confidential pursuant to Section 24 (Advice from officials) of the Freedom of Information and Protection of Privacy Act.

    For: (5)Public Member Caltagirone, Councillor Spencer, Councillor Pootmans, Councillor Wyness, and Public Member Kim
    MOTION CARRIED

10.1.4
External Auditor Special Renewal (Verbal), AC2023-0445

 

​Administration in attendance during the Closed Meeting discussions with respect to Confidential Verbal Report AC2023-0445:

Clerks: S. Lancashire, C. Nelson, J. Booth, and C. Doi. Advice: L. Ormsby and C. Smillie.
  • Moved byPublic Member Kim

    That with respect to Confidential Verbal Report AC2023-0445, the following be approved:

    That the Audit Committee direct that the Closed Meeting discussions be held confidential pursuant to Sections 19 (Confidential evaluations) and 24 (Advice from officials) of the Freedom of Information and Protection of Privacy Act.

    For: (5)Public Member Caltagirone, Councillor Spencer, Councillor Pootmans, Councillor Wyness, and Public Member Kim
    MOTION CARRIED

10.2
URGENT BUSINESS

 

None

11.
BRIEFINGS

 

None

12.
ADJOURNMENT

 
  • Moved byCouncillor Spencer

    That this meeting adjourn at 12:16 p.m.

    MOTION CARRIED

    The following Items have been forwarded to the 2023 April 25 Regular Meeting of Council:

    URGENT BUSINESS

    • The City of Calgary 2022 Annual Financial Report, AC2023-0327

    • External Auditor 2022 Year-End Report, AC2023-0356

    The following Items have been forwarded to the 2023 May 9 Regular Meeting of Council:

    CONSENT AGENDA

    • Recruitment Processes Audit, AC2023-0444
    • City Auditor's Office 1st Quarter 2023 Report, AC2023-0443
    • The City of Calgary 2022 Annual Investment Report, AC2023-0363

    The next Regular Meeting of the Audit Committee is scheduled to be held on 2023 June 15 at 9:30 a.m.

    CONFIRMED BY COMMITTEE ON


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