MINUTES

AUDIT COMMITTEE

Meeting #:
Date:
-
Location:
IN THE COUNCIL CHAMBER
PRESENT:
  • Councillor E. Woolley, Chair
  • Councillor G. Chahal, Vice-Chair
  • Councillor J. Farkas
  • Councillor D. Farrell
  • Citizen Representative L. Caltagirone
  • Citizen Representative M. Dalton
ALSO PRESENT:
  • Chief Financial Officer E. Sawyer
  • Executive Assistant C. Smillie
  • Legislative Assistant J. Lord Charest
  • Acting City Clerk T. Rowe
  • External Auditor T. Nakka
  • City Auditor K. Palmer

1.
CALL TO ORDER

Councillor Woolley called the meeting to Order at 9:31 a.m.

2.
OPENING REMARKS

Councillor Woolley provided opening remarks at today's Meeting.

3.
CONFIRMATION OF AGENDA

  • Moved byCitizen Representative Dalton

    That the Agenda for the 2018 June 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 held 2018 April 17
This item has attachments.

1.Unconfirmed Meetings of the Regular Meeting of the Audit Committee, 2018 April 17.pdf
  • Moved byCouncillor Farkas

    That the Minutes of the Regular Meeting of the Audit Committee 2018 April 17, be confirmed.

    MOTION CARRIED

5.
POSTPONED REPORTS

6.
ITEMS FROM OFFICERS, ADMINISTRATION AND COMMITTEES

6.1
Calgary Convention Centre Authority - Audit Committee Annual Report, AC2018-0529
This item has attachments.

1.Calgary Convention Centre Authority - Audit Committee Annual Report - AC2018-0529.pdf
2.AC2018-0529 Attachment 1 Audit Governance Overview Summary.pdf
3.AC2018-0529 Attachment 2 - 2017 Financial Statements .pdf
4.AC2018-0529 Attachment 3 - 2017 POWER POINT PRESENTATION(1).pdf
5.AC2018-0529 Attachment 4 - ANNUAL REPORT.pdf
  • Moved byCitizen Representative Dalton

    That with respect to Report AC2018-0529, the following be approved:

    That the Audit Committee receives this report for Information.

    MOTION CARRIED

6.2
Calgary Municipal Land Corporation – Audit Committee Annual Report, AC2018-0532
This item has attachments.

1.Calgary Municipal Land Corporation - Audit Committee Annual Report - AC2018-0532.pdf
2.ATT 1 - AC2018-0532 CMLC Audit Commitee Mandate.pdf
3.ATT 2 - AC2018-0532 - CMLC Work Plan.pdf
4.ATT 3 - AC2018-0532 CMLC Control Environment Assessment.pdf
5.ATT 4 - AC2018-0532 CMLC Risk Register .pdf
6.ATT 5 - AC2018-0532 - Deloitte 2018-04-20 YE Report 2017 Final.pdf
7.ATT 6 - AC2018-0532 CMLC 2017 Financial Statements with Auditors Report.pdf
  • Moved byCitizen Representative Caltagirone

    That with respect to Report AC2018-0532, the following be approved:

    That the Audit Committee receives this report for Information.

    MOTION CARRIED

6.3
Code of Conduct Annual Report, AC2018-0794
This item has attachments.

1.Code of Conduct Annual Report - AC2018-0794.pdf
2.AC2018- 0794 CODE OF CONDUCT ANNUAL REPORT_ATT1.pdf
3.AC2018- 0794 CODE OF CONDUCT ANNUAL REPORT_ATT2.pdf
4.Distrib-PowerPoint-AC2018-0794.pdf
5.Distrib-Revised Page 4 Attach 1-AC2018-0794.pdf

Councillor Chahal assumed the Chair at 10:11 a.m.

Councillor Woolley resumed his Chair at 10:13 a.m., and Councillor Chahal returned to his seat in Committee.

Distributions made with respect to Report AC2018-0794:

  • A PowerPoint Presentation entitled “AC2017-0794 Code of Conduct Annual Report”, dated 2018 June 19; and 
  • A revised Page 4 to Attachment 1 to Report AC2018-0794.
  • Moved byCouncillor Chahal

    That with respect to Report AC2018-0794, the following be approved:

    That the Audit Committee:

    1. Receives this report for information; and
    2. Recommends that Council receive this report for information.
    MOTION CARRIED

6.4
External Auditor 2017 Management Letter, AC2018-0635
This item has attachments.

1.External Auditor 2017 Management Letter - AC2018-0635.pdf
2.AC2018-0635 Attach MLP and Observations - June 2018 Final.pdf
  • Moved byCouncillor Farkas

    That with respect to Report AC2018-0635, the following be approved:

    That the Audit Committee:

    1. Requests the External Auditor to provide an update regarding the implementation status of the recommendations contained in the 2017 Management Letter (Attachment) at the 2019 January Audit Committee meeting; and
    2. Recommends that Council receives this Report and Attachment for information.
    MOTION CARRIED

6.5
Employee Expense Audit, AC2018-0756
This item has attachments.

1.Employee Expense Audit - AC2018-0756.pdf
2.AC2018-0756 ATT Employee Expense Audit.pdf
  • Moved byCouncillor Farrell

    That with respect to Report AC2018-0756, the following be approved:

    1. That Audit Committee receive this report for information; and
    2. That Audit Committee recommend that Council receive this report for information.

     

    MOTION CARRIED

7.
ITEMS DIRECTLY TO COMMITTEE

8.
URGENT BUSINESS

None

9.
CONFIDENTIAL ITEMS

  • Moved byCitizen Representative Dalton

    That the Audit Committee move into Closed Meeting, at 10:41 a.m., to consider confidential matters with respect to the following items subject to Sections 24 and 26 of the Freedom of Information and Protection of Privacy Act:

    • Item 9.1.1 City Auditor's Office 2019-2022 Budget Process AC2018-0797;
    • Item 9.1.2 Audit Forum (Verbal Report) AC2018-0337;
    • Item 9.1.3 External Auditor (Verbal Report) AC2018-0338; and
    • Item 9.1.4 City Auditor (Verbal Report) AC2018-0339.
    MOTION CARRIED

  • Committee reconvened in public at 11:35 a.m. with Councillor Woolley in the Chair.

    Moved byCitizen Representative Dalton

    That Committee rise and report.

    MOTION CARRIED

9.1
ITEMS FROM OFFICERS, ADMINISTRATION AND COMMITTEES

9.1.1
City Auditor's Office 2019-2022 Budget Process, AC2018-0797

  • Administration in attendance during the Closed Meeting discussions with respect to Report AC2018-0797:

    Clerks: T. Rowe . Advice: K. Palmer, and C. Smillie

    Moved byCouncillor Chahal

    That with respect to Report AC2018-0797, the following be approved:

    That Audit Committee:

    1. Approve recommendations 1 and 2 as contained in Confidential Report AC2018-0797; and
    2. Recommend that this Report and Closed Meeting discussions remain confidential under Sections 24 of the Freedom of Information and Protection of Privacy Act until which time the agenda is published for the 2018 November 26-30 One Calgary Operating and Capital Budget Plan. 
    MOTION CARRIED

9.1.2
Audit Forum (Verbal Report), AC2018-0337

  • Administration in attendance during the Closed Meeting discussions with respect to Report AC2018-0337:

    Clerk: T. Rowe. Advice: E. Sawyer, J. Palmer, T. Nakka, H. Gill, E. Vervoort, and C. Smillie

    Moved byCouncillor Farkas

    That with respect to Verbal Report AC2018-0337, the following be approved:

    That the Audit Committee directs that the Verbal Report and Closed Meeting discussions remain confidential subject to Section 24 and 26 the Freedom of Information and Protection of Privacy Act.

     

     

    MOTION CARRIED

9.1.3
External Auditor (Verbal Report), AC2018-0338

  • Administration in attendance during the Closed Meeting discussions with respect to Report AC2018-0338:

    Clerks: T. Rowe . Advice: T. Nakka, H. Gill, E. Vervoort, and C. Smillie

    Moved byCitizen Representative Dalton

    That with respect to Verbal Report AC2018-0338, the following be approved:

    That the Audit Committee directs that the Verbal Report and Closed Meeting discussions remain confidential subject to Section 24 and 26 the Freedom of Information and Protection of Privacy Act.

    MOTION CARRIED

9.1.4
City Auditor (Verbal Report), AC2018-0339

  • Administration in attendance during the Closed Meeting discussions with respect to Report AC2018-0339:

    Clerks: T. Rowe. Advice: K. Palmer and C. Smillie

    Moved byCouncillor Farrell

    That with respect to Verbal Report AC2018-0339, the following be approved:

    That the Audit Committee directs that the Verbal Report and Closed Meeting discussions remain confidential subject to Section 24 and 26 the Freedom of Information and Protection of Privacy Act.

     

    MOTION CARRIED

9.2
URGENT BUSINESS

None

10.
ADJOURNMENT

  • Moved byCouncillor Farkas

    That this meeting adjourn at 11:41 a.m.

     

    MOTION CARRIED

    The following items has been forwarded to the 2018 July 30 Combined Meeting of Council, as an item of Consent:

    Code of Conduct Annual Report, AC2018-0794

    External Auditor 2017 Management Letter, AC2018-0635

    Employee Expense Audit, AC2018-0756

     

     

     

    The next Regular Meeting of the Audit Committee is scheduled to be held 2018 July 25 at 9:30 a.m


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