MINUTES

AUDIT COMMITTEE

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

1.
CALL TO ORDER

 

Councillor Pootmans called the meeting to order at 9:30 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

 

Public Member Kim provided a traditional land acknowledgement.

3.
CONFIRMATION OF AGENDA

 
  • Moved byCouncillor Spencer

    That the Agenda for the 2023 July 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 June 15

This item has attachments. 
1.Unconfirmed Minutes - 2023-06-15 - Audit Committee.pdf
  • Moved byPublic Member Lambert

    That the Minutes of the 2023 June 15 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
City Manager’s Principal Corporate Risk Update (Verbal), AC2023-0800

This item has attachments. 
1.Presentation-AC2023-0800.pdf
  • Moved byCouncillor Wong

    That with respect to Verbal Report AC2023-0800, the following be approved:

    That the Audit Committee receive this presentation for information and the Corporate Record pursuant to Audit Committee Bylaw 33M2020, Section 5(c)(ii).

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

7.2
2023 Mid-year Principal Corporate Risk Report with Information Technology, AC2023-0683

This item has attachments. 
1.2023 Mid-year Principal Corporate Risk Report with Information Technology - AC2023-0683.pdf
2.Attach 1 - Previous Council Direction Background - AC2023-0683.pdf
3.Attach 2 - The City's Risk Profile at Mid-Year 2023 - AC2023-0683.pdf
4.Attach 4 - Enterprise Risk Management Program Update - AC2023-0683.pdf
5.Attach 5 - Presentation - Principal Corporate Risk Mid-Year Update Including Information Technology - AC2023-0683.pdf
  • Moved byCouncillor Wyness

    That pursuant to Section 24 (Advice from officials) of the Freedom of Information and Protection of Privacy Act, Committee now move into Closed Meeting, at 10:58 a.m. in the Engineering Traditions Committee Room, to discuss confidential matters with respect to Item 7.2, 2023 Mid-year Principal Corporate Risk Report with Information Technology, AC2023-0683.

    And further, that the following be authorized to attend the Closed Meeting: Harman Gill, Sanjeev Rajani, Simona Milojevik, Josh Rosendorff, and Nicole Torgrimson, External Auditors (Deloitte LLP).

    MOTION CARRIED

    People in attendance during the Closed Meeting discussions with respect to Report AC2023-0683:

    Clerks: A. Degrood, J. Booth, and C. Doi. Law: L. Davies. Advice: C. Stewart, S. Chhugani, J. Napier, J. Bradley, M. Tillotson, S. Dalgleish, M. Thompson, K. Black, D. Morgan, C. Arthurs, L. Tochor, L. Ormsby, C. Smillie, C. Collier, and M. Game. External: H. Gill, S. Milojevik, S. Rajani, and J. Rosendorff.

    Committee reconvened in public meeting at 11:53 a.m. with Councillor Pootmans in the Chair.

    ROLL CALL

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


  • Moved byCouncillor Spencer

    That Committee rise and report.

    MOTION CARRIED
  • Moved byPublic Member Caltagirone

    That with respect to Report AC2023-0683, the following be approved, after amendment:

    That the Audit Committee recommends that Council:

    1. Receive this presentation for information and the Corporate Record pursuant to Audit Committee Bylaw 33M2020, Section 5(c)(ii); and
    2. Direct that Attachment 3 and the Closed Meeting discussions be held confidential pursuant to Section 24 (Advice from Officials) of the Freedom of Information and Protection of Privacy Act, to be reviewed by 2028 July 19.
    MOTION CARRIED

    Committee recessed at 11:56 a.m. and reconvened at 1:00 p.m. with Councillor Pootmans in the Chair.

    ROLL CALL

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

    Absent from Roll Call: Councillor Wyness


7.3
ENMAX Corporation 2022 Annual Report, AC2023-0700

This item has attachments. 
1.ENMAX Corporation 2022 Annual Report - AC2023-0700.pdf
2.Attach 1. Letter from the Chair ENMAX Audit Committee.pdf
3.Attach 2. MASTER ENMAX Corporation Presentation to the City of Calgary Audit Committee July 19 2023.pdf
4.Attach 3. 2022 Financial Report.pdf
5.Attach 6. Disclosure and Confidentiality Policy.pdf
6.Attach 8. 2022 Environmental Social and Governance (ESG) Report.pdf
7.Attach 9. Audit Committee Mandate.pdf
8.Attach 12. 2022 Annual Report on Governance and Compensation.pdf
9.Attach 13. Principles of Business Ethics Policy.pdf
10.Attach 14. Board Diversity Policy.pdf
11.Attach 15. ENMAX Executive Team Member Profiles.pdf
12.Attach 16. ENMAX Board of Director Member Profiles.pdf
13.Attach 20. Safety and Ethics Helpline Standard.pdf
14.Attach 21. Safe and Respectful Workplace Standard.pdf
  • Moved byCouncillor Spencer

    That pursuant to Sections 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 1:30 p.m. in the Engineering Traditions Committee Room, to discuss confidential matters with respect to Item 7.3, ENMAX Corporation 2022 Annual Report, AC2023-0700.

    And further, that the following be authorized to attend the Closed Meeting: Harman Gill, Sanjeev Rajani, Simona Milojevik, Josh Rosendorff, and Nicole Torgrimson, External Auditors (Deloitte LLP), Eric Markell, Mark Poweska, Sheri Primrose, Jennifer Saldana, and Andrew McVie, ENMAX Corporation.

    MOTION CARRIED

    People in attendance during the Closed Meeting discussions with respect to Report AC2023-0700:

    Clerks: A. Degrood, J. Booth, and C. Doi. Law: L. Bonnet and L. Davies. Advice: L. Tochor, L. Ormsby, and C. Smillie. External: E. Markell, M. Poweska, S. Primrose, J. Saldana, A. McVie, H. Gill, S. Milojevik, S. Rajani, and J. Rosendorff.

    Committee reconvened in public meeting at 2:38 p.m. with Councillor Pootmans in the Chair.

    ROLL CALL

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

    Absent from Roll Call: Public Member Lambert


  • Moved byPublic Member Kim

    That Committee rise and report.

    MOTION CARRIED
  • Moved byCouncillor Spencer

    That with respect to Report AC2023-0700, the following be approved:

    That the Audit Committee:

    1. Receives this report and presentation for the Corporate Record; and
    2. That Attachments 4, 5, 7, 10, 11, 17, 18, and 19 and the Closed Meeting discussions be held confidential pursuant to Sections 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, to be reviewed 2037 July 19.
    For: (6)Public Member Caltagirone, Councillor Spencer, Councillor Pootmans, Councillor Wyness, Councillor Wong, and Public Member Kim
    MOTION CARRIED

7.4
External Auditor 2023 Service Plan and Fees, AC2023-0701

This item has attachments. 
1.External Auditor 2023 Service Plan and Fees - AC2023-0701.pdf
2.Attach 1 - Deloitte – The City of Calgary 2023 Audit Service Plan - AC2023-0701.pdf
  • Moved byPublic Member Kim

    That with respect to Report AC2023-0701, the following be approved:

    That the Audit Committee:

    1. Review and approve the Deloitte 2023 Audit Service Plan and Fees (Attachment); and
    2. Recommend that Council receive this Report and the Attachment for information and the Corporate Record.

     

    For: (6)Public Member Caltagirone, Councillor Spencer, Councillor Pootmans, Councillor Wyness, Councillor Wong, and Public Member Kim
    MOTION CARRIED

7.5
Green Line Risk Management Processes Audit, AC2023-0797

This item has attachments. 
1.Green Line Risk Management Processes Audit - AC2023-0797.pdf
2.Attach 1 - Green Line Risk Management Processes Audit - AC2023-0797.pdf
3.Attach 2 - Presentation - AC2023-0797.pdf
  • Moved byCouncillor Wyness

    That with respect to Report AC2023-0797, 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: (5)Public Member Caltagirone, Councillor Spencer, Councillor Pootmans, Councillor Wyness, and Public Member Kim
    MOTION CARRIED

7.6
Public Spaces Delivery-Parks and Open Spaces Capital Project Management Audit, AC2023-0772

This item has attachments. 
1.Public Spaces Delivery-Parks and Open Spaces Capital Project Management Audit - AC2023-0772.pdf
2.Attach 1 - Public Spaces Delivery-Parks and Open Spaces Capital Project Management Audit - AC2023-0772.pdf
3.Attach 2 - Presentation - AC2023-0772.pdf
  • Moved byPublic Member Kim

    That with respect to Report AC2023-0772, 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: (5)Public Member Caltagirone, Councillor Spencer, Councillor Pootmans, Councillor Wyness, and Public Member Kim
    MOTION CARRIED

    Public Member Caltagirone (Remote Member) left the meeting at 3:28 p.m.


  • Moved byCouncillor Spencer

    That pursuant to Section 6(1) of Procedure Bylaw 35M2017, Audit Committee suspend Section 78(2)(b) of the Procedure Bylaw to forego the afternoon recess to complete the Agenda.

    MOTION CARRIED

7.7
City Auditor's Office 2nd Quarter 2023 Report, AC2023-0755

This item has attachments. 
1.City Auditor's Office 2nd Quarter 2023 Report - AC2023-0755.pdf
2.Attach 1 - City Auditor's Office 2nd Quarter 2023 Report - AC2023-0755.pdf
  • Moved byCouncillor Spencer

    That with respect to Report AC2023-0755, 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: (4)Councillor Spencer, Councillor Pootmans, Councillor Wyness, and Public Member Kim
    MOTION CARRIED

8.
ITEMS DIRECTLY TO COMMITTEE

 

9.
URGENT BUSINESS

 

None

10.
CONFIDENTIAL ITEMS

 
  • Moved byCouncillor Wyness

    That pursuant to Sections 16 (Disclosure harmful to business interests of a third party), 19 (Confidential evaluations), and 24 (Advice from officials) of the Freedom of Information and Protection of Privacy Act, Committee now move into Closed Meeting, at 3:32 p.m. in the Engineering Traditions Committee Room, to discuss confidential matters with respect to the following Items:

    • 10.1.1  Audit Forum (Verbal), AC2023-0703
    • 10.1.2  External Auditor (Verbal), AC2023-0704
    • 10.1.3  City Auditor (Verbal), AC2023-0705
    • 10.1.4  External Auditor 2022 – 2023 Performance Assessment, AC2023-0702

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

    MOTION CARRIED

    Committee reconvened in public meeting at 3:54 p.m. with Councillor Pootmans in the Chair.

    ROLL CALL

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

    Absent from Roll Call: Councillor Wong, Public Member Caltagirone, and Public Member Lambert


  • Moved byCouncillor Spencer

    That Committee rise and report.

    MOTION CARRIED

10.1
ITEMS FROM OFFICERS, ADMINISTRATION AND COMMITTEES

 

10.1.1
Audit Forum (Verbal), AC2023-0703

 

​Administration in attendance during the Closed Meeting discussions with respect to Confidential Verbal Report AC2023-0703:

Clerks: A. Degrood, J. Booth, and C. Doi. Advice: L. Tochor, L. Ormsby, and C. Smillie.
  • Moved byPublic Member Kim

    That with respect to Confidential Verbal Report AC2023-0703, the following be approved:

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

    MOTION CARRIED

10.1.2
External Auditor (Verbal), AC2023-0704

 

No report given.

10.1.3
City Auditor (Verbal), AC2023-0705

 

​Administration in attendance during the Closed Meeting discussions with respect to Confidential Verbal Report AC2023-0705:

Clerks: A. Degrood, J. Booth, and C. Doi. Advice: L. Ormsby and C. Smillie.
  • Moved byCouncillor Wyness

    That with respect to Confidential Verbal Report AC2023-0705, the following be approved:

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

    MOTION CARRIED

10.1.4
External Auditor 2022 – 2023 Performance Assessment, AC2023-0702

 

​Administration in attendance during the Closed Meeting discussions with respect to Confidential Report AC2023-0702:

Clerks: A. Degrood, J. Booth, and C. Doi. Advice: L. Tochor and C. Smillie.
  • Moved byPublic Member Kim

    That with respect to Confidential Report AC2023-0702, the following be approved, after amendment:

    That the Audit Committee:

    1. Receive the annual performance assessments for the External Auditor for the Corporate Record; and
    2. Forward this report and attachments to Council for information and the Corporate Record.

    That the Audit Committee recommend that Council:

    1. Receive this report for the Corporate Record; and
    2. Direct that this Report, Attachments and Closed Meeting discussions remain confidential pursuant to Sections 16 (Disclosure harmful to business interests), 19 (Confidential evaluations) and 24 (Advice from officials) of the Freedom of Information and Protection of Privacy Act, to be reviewed by 2038 July 19.
    MOTION CARRIED

10.2
URGENT BUSINESS

 

None

11.
BRIEFINGS

 

None

12.
ADJOURNMENT

 
  • Moved byCouncillor Spencer

    That this meeting adjourn at 3:56 p.m.

    MOTION CARRIED

    The following Items have been forwarded to the 2023 September 12 Regular Meeting of Council:

    CONSENT AGENDA

    • 2023 Mid-year Principal Corporate Risk Report with Information Technology, AC2023-0683
    • External Auditor 2023 Service Plan and Fees, AC2023-0701
    • Green Line Risk Management Processes Audit, AC2023-0797
    • Public Spaces Delivery-Parks and Open Spaces Capital Project Management Audit, AC2023-0772
    • City Auditor's Office 2nd Quarter 2023 Report, AC2023-0755
    • External Auditor 2022 – 2023 Performance Assessment, AC2023-0702

    The next Regular Meeting of the Audit Committee is scheduled to be held on 2023 September 21 at 9:30 a.m.

    CONFIRMED BY COMMITTEE ON


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