MINUTES

AUDIT COMMITTEE

-
PRESENT:
  • Councillor E. Woolley, Chair
  • Councillor J. Farkas, Vice-Chair
  • Councillor D. Colley-Urquhart (Remote Participation)
  • Councillor J. Davison (Remote Participation)
  • Citizen Representative L. Caltagirone (Remote Participation)
  • Citizen Representative K. Kim (Remote Participation)
ABSENT:
  • Citizen Representative M. Lambert (Personal)
ALSO PRESENT:
  • A/City Auditor L. Ormsby (Remote Participation)
  • A/Chief Financial Officer L. Tochor (Remote Participation)
  • External Auditor H. Gill (Remote Participation)
  • External Auditor T. Nakka, (Remote Participation)
  • Executive Advisor C. Smillie
  • Legislative Advisor L. Gibb
  • Legislative Advisor D. Williams

1.
CALL TO ORDER
 

Councillor Woolley called the Meeting to order at 9:30 a.m.

ROLL CALL
Councillor Farkas, Councillor Davison, Councillor Colley-Urquhart, Citizen
Representative Caltagirone, Citizen Representative Kim and Councillor Woolley.

2.
OPENING REMARKS
 

Councillor Woolley provided opening remarks.

3.
CONFIRMATION OF AGENDA
 

  • Moved byCouncillor Farkas

    That the Agenda for the 2021 June 24 Audit Committee be confirmed.

    MOTION CARRIED

4.
CONFIRMATION OF MINUTES
 

4.1
Minutes of the Regular Meeting of the Audit Committee, 2021 May 20
This item has attachments. 

1.Unconfirmed Minutes - Audit Committee_May20_2021 - English.pdf
  • Moved byCouncillor Farkas

    That the Minutes of the 2021 May 20 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
ENMAX Corporation 2020 Annual Report, AC2021-0941
This item has attachments. 

1.Enmax Corporation 2020 Annual Report - AC2021-0941.pdf
2.Attach 3. ENMAX Overview.pdf
3.Attach 4. ENMAX and the City of Calgary.pdf
4.Attach 5. Investing in Calgary's Future.pdf
5.Attach 6. Versant Power Overview.pdf
6.Attach 7. Audit Committee Mandate.pdf
7.Attach 9. ENMAX Annual Governance and Compensation Report 2020.pdf
8.Attach 12. Principles of Business Ethics Policy.pdf
9.Attach 13. Board Diversity Policy.pdf
10.Attach 14. Q1 2021 Financial Report.pdf
11.Attach 15. 2020 Audited Consolidated Financial Statements.pdf
12.Attach 16. ENMAX 2020 Environmental Social Governance Report.pdf
13.Attach 20. Executive Team Member Profiles.pdf
14.Attach 21. ENMAX Board of Directors Member Profiles.pdf
15.Distrib-Presentation-AC2021-0941.pdf

A presentation entitled "ENMAX Corporation - Annual Report, Governance and Financial Insight" was distributed with respect to Report AC2021-0941.

​The following Speakers addressed Committee with respect to Report AC2021-0941:

1. Charles Ruigrok, Chair Audit Committee
2, Wayne O’Connor, President & CEO
3. Preet Dhindsa, EVP and Chief Financial Officer
4. Diana Stephenson, Vice President, Public Affairs & Sustainability

  • Moved byCouncillor Farkas

    That pursuant to Sections 16 (Disclosure harmful to business interests of a third party), 23 (Local public body confidences). 24 (Advice from officials), 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 10:38 a.m., in the Engineering Traditions Boardroom, to discuss confidential matters with respect to the following Item:

    • ENMAX Corporation 2020 Annual Report, AC2021-0941

    And further, the following be invited to attend the Closed Meeting:

    • Trevor Nakka, Harman Gill, Erica Vervoort, and Ivana Cvitanusic, External Auditors (Deloitte LLP);
    • Wayne O'Connor, Preet Dhindsa, Diana Stephenson, Charles Ruigrok (Enmax Corporation)
    MOTION CARRIED

    Committee reconvened in public meeting at 11:00 a.m. with Councillor Woolley in the Chair.

    ROLL CALL
    Citizen Representative Caltagirone, Citizen Representative Kim, Councillor Colley-Urquhart, Councillor Davison, Councillor Farkas, and Councillor Woolley.


  • People in attendance during the Closed Meeting discussions with respect to Report AC2021-0941:

    Clerks: D. Williams and L. Gibb. Advice: L. Tochor, L. Ormsby and C. Smillie. External Advice: H. Gill, I. Cvitanusic, E. Vervoort, W. O'Connor, P. Dhindsa, D. Stephenson, C. Ruigrok and T. Nakka.

    Moved byCouncillor Farkas

    That Committee rise and report.

    MOTION CARRIED
  • Moved byCitizen Representative Caltagirone

    That with respect to Report AC2021-0941, the following be approved:

    That Audit Committee:

    1. Receive this report and presentation for the Corporate Record; and

    2. Keep Attachments 1, 2, 8, 10, 11, 17, 18, 19, 22, 23 and the Closed Meeting discussions confidential pursuant to Sections 24 and 25 of the Freedom of Information and Protection of Privacy Act; to be reviewed 2036 June 24.

    For: (6)Citizen Representative Caltagirone, Citizen Representative Kim, Councillor Farkas, Councillor Davison, Councillor Woolley, and Councillor Colley-Urquhart
    MOTION CARRIED

7.2
Calgary Convention Centre 2020 Annual Report, AC2021-0942
This item has attachments. 

1.Calgary Convention Centre 2020 Annual Report - AC2021-0942.pdf
2.Attachment 1 - AC2021 Audit Governance 2020 Overview Summary.pdf
3.Attachment 3 - The Calgary Convention Centre Authority 2020 Financial Statements.pdf
4.Distrib-Presentation-AC2021-0942.pdf

A presentation entitled "Calgary TELUS Convention Centre" was distributed with respect to Report AC2021-0942.

The following Speakers addressed Committee with respect to Report AC2021-0942:

1. Rob Palmer, CCCA Audit and Finance Chair
2, Wellington Holbrook, CCCA Chair
3. Kurby Court, President and CEO
4. Carol McQuade, VP, Finance

  • Moved byCouncillor Colley-Urquhart

    That with respect to Report AC2021-0942, the following be approved:

    That Audit Committee:

    1. Receive this report, attachments and presentation for the Corporate Record; and

    2. Keep Attachment 2 confidential pursuant to Sections 24 and 25 of the Freedom of Information and Protection of Privacy Act; to be reviewed by 2026 June 24.

    For: (6)Citizen Representative Caltagirone, Citizen Representative Kim, Councillor Farkas, Councillor Davison, Councillor Woolley, and Councillor Colley-Urquhart
    MOTION CARRIED

7.3
Green Line Program Governance Follow-up Audit, AC2021-0918
This item has attachments. 

1.Green Line Program Governance Follow-up Audit - AC2021-0918.pdf
2.Attach 1 - Green Line Program Governance Follow-up Audit - AC2021-0918 .pdf
3.Attach 2 - Green Line Program Governance Follow-up Audit - AC2021-0918 .pdf
  • Moved byCitizen Representative Caltagirone

    That with respect to Report AC2021-0918, 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: (6)Citizen Representative Caltagirone, Citizen Representative Kim, Councillor Farkas, Councillor Davison, Councillor Woolley, and Councillor Colley-Urquhart
    MOTION CARRIED

7.4
311 Response Audit, AC2021-0923
This item has attachments. 

1.311 Response Audit - AC2021-0923.pdf
2.Attach 1 - 311 Response Audit AC2021-0923.pdf
3.Attach 2 - 311 Response Audit Presentation Slide AC2021-0923.pdf

By General Consent, pursuant to Section 6(1) of the Procedure Bylaw 35M2017, Section 78(2)(a) be suspended in order for Committee to complete this Agenda Item prior to the lunch recess.

  • Moved byCouncillor Farkas

    That with respect to Report AC2021-0923, 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: (6)Citizen Representative Caltagirone, Citizen Representative Kim, Councillor Farkas, Councillor Davison, Councillor Woolley, and Councillor Colley-Urquhart
    MOTION CARRIED

    Committee recessed at 12:15 p.m. and reconvened in Public Meeting at 12:44 p.m. with Councillor Woolley in the Chair.
    ROLL CALL
    Councillor Farkas, Councillor Davison, Councillor Colley-Urquhart, Citizen Representative Caltagirone, Citizen Representative Kim and Councillor Woolley.


7.5
City Auditor's Office 2022 External Assessment, AC2021-0924
This item has attachments. 

1.City Auditor's Office 2022 External Assessment - AC2021-0924.pdf
2.Attach 1 - Recommendation for External Assessment Provider and Funding - AC2021-0924.pdf
  • Moved byCouncillor Farkas

    That with respect to Report AC2021-0924, the following be approved:

    That Audit Committee:

    1. Direct the City Auditor’s Office to initiate procurement of a resource to complete an External Assessment in accordance with the recommendation as provided in the Attachment; and
    2. Approve funding the cost of the External Assessment from the Audit Committee’s 2022 budget.
    For: (5)Citizen Representative Caltagirone, Citizen Representative Kim, Councillor Farkas, Councillor Davison, and Councillor Woolley
    MOTION CARRIED

7.6
External Auditor 2020 Management Letter, AC2021-0914
This item has attachments. 

1.External Auditor 2020 Management Letter - AC2021-0914.pdf
2.Attach - 2021-06-15 Mgmt Letter Points June 2021.pdf
  • Moved byCitizen Representative Caltagirone

    That with respect to Report AC2021-0914 the following be approved:

    That the Audit Committee:

    1. Requests the External Auditor provide an update regarding the implementation status of the recommendations contained in the 2020 Management Letter (Attachment) at the 2022 January Audit Committee meeting; and
    2. Recommends that Council receives this Report and Attachment for the Corporate Record.
    For: (6)Citizen Representative Caltagirone, Citizen Representative Kim, Councillor Farkas, Councillor Davison, Councillor Woolley, and Councillor Colley-Urquhart
    MOTION CARRIED

7.7
Off-site Levy Schedules and Notes (2020-2016), AC2021-0968
This item has attachments. 

1.Off-site Levy Schedules and Notes - AC2021-0968.pdf
2.Attach 1-Off-site levy schedules and notes (2020-2016)-AC2021-0968.pdf
  • Moved byCitizen Representative Kim

    That with respect to Report AC2021-0968 the following be approved:

    That Audit Committee:

    1. Receive this Report and Attachment for the Corporate Record and consider them in conjunction with Report AC2021-0901 “External Auditor Audit on Off-Site Levy Balances”; and
    2. Direct that this Report and Attachment be forwarded to the 2021 July 5 Combined Meeting of Council.
    For: (6)Citizen Representative Caltagirone, Citizen Representative Kim, Councillor Farkas, Councillor Davison, Councillor Woolley, and Councillor Colley-Urquhart
    MOTION CARRIED

7.8
External Auditor Audit on Annual Off-Site Levy Balances, AC2021-0901
This item has attachments. 

1.External Auditor Audit on Annual Off-Site Levy Balances - AC2021-0901.pdf
2.Attachment 2021-06-15 OSL YE Report 2020 AC2021-0901.pdf

A clerical correction was noted on page 22 of the Attachment to delete "Wooley" in its entirety and replace with "Woolley".

  • Moved byCitizen Representative Kim

    That with respect to Report AC2021-0901, the following be approved:

    That Audit Committee recommends that Council receive this report and Attachment for the Corporate Record.

    For: (6)Citizen Representative Caltagirone, Citizen Representative Kim, Councillor Farkas, Councillor Davison, Councillor Woolley, and Councillor Colley-Urquhart
    MOTION CARRIED

7.9
Overview of the Corporate Project Management Framework and its Quality Assurance Process, AC2021-1005
This item has attachments. 

1.Overview of the Corporate Project Management Framework and its Quality Assurance Process - AC2021-1005.pdf
2.Att 1-Corporate Project Management Framework Program Highlights A2021-1005.pdf
3.Distrib-Presentation-AC2021-1005.pdf

A presentation entitled "Overview of the Corporate Project Management Framework and its Quality Assurance Process, Audit Committee Report AC2021-1005" was distributed with respect to Report AC2021-1005.

  • Moved byCitizen Representative Caltagirone

    That with respect to Report AC2021-1005, the following be approved.

    That the Audit Committee recommend that Council receive this report and attachment for the Corporate Record.

    For: (6)Citizen Representative Caltagirone, Citizen Representative Kim, Councillor Farkas, Councillor Davison, Councillor Woolley, and Councillor Colley-Urquhart
    MOTION CARRIED

7.10
External Auditor Specified Audit Procedures on the Corporate Project Management Framework (CPMF), AC2021-0913
This item has attachments. 

1.External Auditor Specified Audit Procedures on the Corporate Project Management Framework - AC2021-0913.pdf
2.Attachment AC2021-0913 Deloitte Report on CPMF Specified Audit Procedures.pdf
  • Moved byCouncillor Farkas

    That with respect to Report AC2021-0913, the following be approved:

    That Audit Committee recommends that Council receive this report and Attachment for the Corporate Record.

    For: (6)Citizen Representative Caltagirone, Citizen Representative Kim, Councillor Farkas, Councillor Davison, Councillor Woolley, and Councillor Colley-Urquhart
    MOTION CARRIED

8.
ITEMS DIRECTLY TO COMMITTEE
 

9.
URGENT BUSINESS
 

None

10.
CONFIDENTIAL ITEMS
 

  • Moved byCouncillor Farkas

    That pursuant to Sections 16 (Disclosure harmful to business interests of a third party), 23 (Local public body confidences). 24 (Advice from officials), 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 2:10 p.m., in the Engineering Traditions Boardroom, to discuss confidential matters with respect to the following Items:

    10.1.1 External Auditor – Provision of Additional Advisory Services, AC2021-0900

    10.1.2 Audit Forum (Verbal), AC2021-0891

    10.1.3 External Forum (Verbal), AC2021-0892

    10.1.4 City Auditor Update (Verbal), AC2021-0893

    And further, that Harman Gill, Trevor Nakka, Erica Vervoort and Ivana Cvitanusic, External Auditors (Deloitte LLP), be invited to attend the Closed Meeting.

    MOTION CARRIED

    Committee reconvened in public meeting at 2:33 p.m. with Councillor Woolley the Chair.

    ROLL CALL
    Councillor Farkas, Councillor Davison, Councillor Colley-Urquhart, Citizen Representative Caltagirone, Citizen Representative Kim and Councillor Woolley.


  • Moved byCouncillor Davison

    That Committee rise and report.

    MOTION CARRIED

10.1
ITEMS FROM OFFICERS, ADMINISTRATION AND COMMITTEES
 

10.1.1
External Auditor – Provision of Additional Advisory Services, AC2021-0900
 

People in attendance during the Closed Meeting discussions with respect to Report AC2021-0900:
Clerks: D. Williams and L. Gibb. Advice: C. Male, L. Tochor, L. Ormsby and C. Smillie. External: T. Nakka, H. Gill, I. Cvitanusic and E. Vervoort.
  • Moved byCitizen Representative Kim

    That with respect to Report AC2021-0900, the following be approved:

    That this report, attachment, recommendations and Closed Meeting discussions remain confidential pursuant to Sections 16 (Disclosure harmful to business interests of a third party) and 24 (Advice from officials) of the Freedom of Information and Protection of Privacy Act; to be reviewed 2022 June 24.

    For: (6)Citizen Representative Caltagirone, Citizen Representative Kim, Councillor Farkas, Councillor Davison, Councillor Woolley, and Councillor Colley-Urquhart
    MOTION CARRIED

10.1.2
Audit Forum (Verbal), AC2021-0891
 

People in attendance during the Closed Meeting discussions with respect to Report AC2021-0891:
Clerks: D. Williams and L. Gibb. Advice: C. Smillie. 
  • Moved byCitizen Representative Caltagirone

    That with respect to Verbal Report AC2021-0891, the following be approved:
    That the Audit Committee direct that the Closed Meeting discussions remain confidential pursuant to Section 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.

    For: (6)Citizen Representative Caltagirone, Citizen Representative Kim, Councillor Farkas, Councillor Davison, Councillor Woolley, and Councillor Colley-Urquhart
    MOTION CARRIED

10.1.3
External Auditor (Verbal), AC2021-0892
 

No Report given.

10.1.4
City Auditor (Verbal), AC2021-0893
 

No Report given.

10.2
URGENT BUSINESS
 

None

11.
ADJOURNMENT
 

  • Moved byCouncillor Colley-Urquhart

    That this meeting adjourn at 2:54 p.m.

    MOTION CARRIED

    The following items have been forwarded on to the 2020 July 05 Combined Meeting of Council:

    CONSENT

    • Green Line Program Governance Follow-up Audit, AC2021-0918
    • 311 Response Audit, AC2021-0923
    • External Auditor 2020 Management Letter, AC2021-0914
    • Off-site Levy Schedules and Notes (2020-2016), AC2021-0968
    • External Auditor Audit on Annual Off-Site Levy Balances, AC2021-0901
    • Overview of the Corporate Project Management Framework and its Quality Assurance Process, AC2021-1005
    • External Auditor Specified Audit Procedures on the Corporate Project Management Framework (CPMF), AC2021-0913

    The next Regular Meeting of the Audit Committee is scheduled to be held on 2021 July 22 at 9:30 a.m.

    CONFIRMED BY COMMITTEE ON


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