MINUTES

AUDIT COMMITTEE

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

1.
CALL TO ORDER

Councillor Chahal called the Meeting to order at 9:31 a.m.

Councillor Farkas was elected as Vice-Chair for this meeting, by acclamation.

2.
OPENING REMARKS

Councillor Chahal provided opening remarks and introduced Thao Nguyen as the new Acting City Treasurer for The City of Calgary.

3.
CONFIRMATION OF AGENDA

  • Moved byCitizen Representative Caltagirone

    That the Agenda for the 2018 September 18 Regular Meeting of the Audit Committee be confirmed.

    MOTION CARRIED

4.
CONFIRMATION OF MINUTES

4.1
Minutes from the Regular Meeting of the Audit Committee, 2018 July 25
This item has attachments.

1.Unconfirmed Minutes of Audit Committee 2018 July 25.pdf
  • Moved byCouncillor Farkas

    That the Minutes of the Regular Meeting of the Audit Committee held 2018 July 25 be confirmed.

    MOTION CARRIED

5.
POSTPONED REPORTS

None

6.
ITEMS FROM OFFICERS, ADMINISTRATION AND COMMITTEES

6.1
Calgary Police Commission Finance and Audit Committee Annual Report, AC2018-0596
This item has attachments.

1.Calgary Police Commission Finance and Audit Committee Annual Report - AC2018-0596.pdf
2.AC2018 - 0596 - Attachment 1 - Police Commission Report to City Audit Committee 2018.pdf
3.AC2018 - 0596 - Attachment 2 - CPC Annual Report to the Community 2017.pdf
4.AC2018 - 0596 - Attachment 3 - CPS Organizational Risks.pdf
5.AC2018 - 0596 - Attachment 4 - CPS Audit Plan 2017 - Deloitte.pdf
6.AC2018 - 0596 - Attachment 5 - CPS Audit Results 2017 - Deloitte.pdf
7.AC2018 - 0596 - Attachment 6 - CPS Audited Financial Statements Dec 2017.pdf
8.AC2018 - 0596 - Attachment 7 - CPC Terms of Reference - Finance and Audit Committee.pdf

Speakers

1. Brian Thiessen

2. Johnathan Liu

3. Blaine Hutchins

4. Lana Hohn-Martens

5. Simon Bennett

  • Moved byCouncillor Farrell

    That with respect to Report AC2018-0596, the following be approved:

    That the Audit Committee receives this Report for information.

     

    MOTION CARRIED

6.2
Calgary Economic Development Audit and Finance Committee Annual Report, AC2018-0602
This item has attachments.

1.Calgary Economic Development Audit and Finance Committee Annual Report - AC2018-0602.pdf
2.Attach 1 - MNP Report to the CED Audit Committee for the year ended December 31.pdf
3.Attach 2 - CED Financial Statements For the Year Ended December 31, 2017.pdf
4.Attach 3 - MNP Report to the CFCL Audit Committee for the year ended December 31.pdf
5.Attach 4 - CFCL Financial Statements For the Year Ended December 31 2017.pdf
6.Attach 5 - Audit Committee Terms of Reference.pdf
7.Attach 6 - CED Board Structure.pdf
8.Attach 7 - Balanced Scorecard and KPIs.pdf
9.Attach 8 - CED Enterprise Risk Matrix 2018.pdf
10.Attach 9 - CFCL Enterprise Risk Matrix 2018.pdf
11.Attach 10 - CED Audit Committee Bios and Financial Experience.pdf
12.Attach 11 - CFCL Audit Committee Bios and Financial Experience.pdf

Citizen Representative Caltagirone declared a conflict of interest and abstained from discussion and voting with respect to Report AC2018-0602, as she is a board member of Calgary Economic Development. Citizen Representative Caltagirone left the Council Chamber at 10:11 a.m. and returned at 10:37 a.m. after the vote was declared.

Speakers

1. Leontine Atkins

2. Steve Allan

3. Sheila Wills

  • Moved byCouncillor Farkas

    That with respect to Report AC2018-0602, the following be approved:

    That the Audit Committee receives this Report for information.

     

    MOTION CARRIED

6.3
Attainable Homes Calgary Corporation Audit and Accountability Committee Annual Report - AC2018-0603
This item has attachments.

1.Attainable Homes Calgary Corporation Audit and Accountability Committee Annual Report - AC2018-0603.pdf
2.Attach 1 - AHCC 2018 Audit and Accountability Report Final v2.pdf
3.Attach 2 - Audit and Accountability Committee Terms of Reference v2.pdf
4.Attach 3 - 2018 Board and Committee Work Plan v2.pdf
5.Attach 4 - Financial Statements of December 31, 2017.pdf
6.Attach 5 - Collins Barrow - AHCC 2017 Report to the Audit and Accountability Committee.pdf
7.Attach 6 - 2018 Risk Register.pdf
8.Attach 7 - AHCC 2018 Business Plan.pdf
9.Attach 8 - AHCC Presentation to the City of Calgary Audit Committee.pdf

Councillor Chahal left the Chair at 10:41 a.m. and Councillor Farkas assumed the Chair.

Councillor Chahal resumed the Chair at 10:43 a.m. and Councillor Farkas returned to his seat in Committee.

Speakers

1. Brian Pincott

2. Elizabeth Huculak

3. Wendy Hennel

  • Moved byCitizen Representative Lambert

    That with respect to Report AC2018-0603, the following be approved:

    That the Audit Committee receives this Report for information.

     

    MOTION CARRIED

6.4
Calgary Housing Company 2017 Annual Report - AC2018-0597
This item has attachments.

1.Calgary Housing Company 2017 Annual Report - AC2018-0597.pdf
2.Attachment 1 - CHC 2017 annual report presentation.pdf
3.Attachment 2 - CHC Summary of Governance Structure, Succession Planning and Recruitment Process.pdf
4.Attachment 3 - CHC ARM Members Qualifications and Experience.pdf
5.Attachment 4 - CHC 2017 Analysis of Key Operating and Strategic Risks Impacting the City of Calgary.pdf
6.Attachment 5 - CHC Internal Controls Report .pdf
7.Attachment 6 - 2017 CHC Audit Service Plan.pdf
8.Attachment 7 - Deloitte 2017 CHC Report.pdf
9.Attachment 8 - 2017 CHC Audited Financial Statements.pdf
10.Attachment 9 - CHC ARM Committee workplan.pdf

Speakers

1. Peter Cheung

2. Sarah Woodgate

3. Jana Tchinkova

  • Moved byCouncillor Farkas

    That with respect to Report AC2018-0597, the following be approved:

    That the Audit Committee receives this Report for information.

     

    MOTION CARRIED

6.5
Open Data Initiative Audit - AC2018-1008
This item has attachments.

1.Open Data Initiative Audit - AC2018-1008.pdf
2.Open Data Initiative Audit - AC2018-1008 ATT.pdf
  • Moved byCitizen Representative Caltagirone

    That with respect to Report AC2018-1008, 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

6.6
City Auditor's Office 2019-2020 Audit Plan - AC2018-0998
This item has attachments.

1.City Auditor's Office 2019-2020 Audit Plan - AC2018-0998.pdf
2.City Auditor's Office 2019-2020 Audit Plan - AC2018-0998 ATT.pdf

Pursuant to Section 6(1) of the Procedure Bylaw 35M2017, Section 78(2)(a) was suspended, by general consent, to allow Committee to complete the remainder of today's Agenda prior to the scheduled 12:00 noon recess.

  • Moved byCitizen Representative Caltagirone

    That with respect to Report AC2018-0998, the following be approved:

    That Audit Committee:

    1. Approve the City Auditor’s Office 2019-2020 Audit Plan and forward to Council for formal presentation; and
    2. Recommend that Council receive for information Report AC2018-0998 and the formal presentation of the City Auditor’s Office 2019-2020 Audit Plan;  

    and further, that Report AC2018-0998 be placed in the Regular portion of the Council Agenda under the section “Committee Reports”.

    MOTION CARRIED

7.
ITEMS DIRECTLY TO COMMITTEE

8.
URGENT BUSINESS

None

9.
CONFIDENTIAL ITEMS

  • Moved byCitizen Representative Caltagirone

    That the Audit Committee move into Closed Meeting, at 12:01 p.m., in the Council Lounge, to consider confidential matters with respect to the following items, pursuant to Sections 24 and 26 of the Freedom of Information and Protection of Privacy Act:

    9.1.1 Audit Forum (Verbal) AC2018-0969;

    9.1.2 External Auditor (Verbal) AC2018-0970; and

    9.1.3 City Auditor (Verbal) AC2018-0971.

     

    MOTION CARRIED

  • The Audit Committee moved into public meeting at 12:18 p.m. with Councillor Chahal in the Chair.

    Moved byCitizen Representative Dalton

    That the Audit Committee rise and report.

    MOTION CARRIED

9.1
ITEMS FROM OFFICERS, ADMINISTRATION AND COMMITTEES

9.1.1
Audit Forum (Verbal), AC2018-0969

  • Administration in attendance during the Closed Meeting discussions with respect to Report AC2018-0969:

    Clerk: J. Lord Charest. Advice: K. Palmer, C. Male. Observer: H. Gill, C. Smillie. 

    Moved byCitizen Representative Lambert

    That with respect to Report AC2018-0969, the following be approved:

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

    MOTION CARRIED

9.1.2
External Auditor (Verbal), AC2018-0970

  • Administration in attendance during the Closed Meeting discussions with respect to Report AC2018-0970:

    Clerk: J. Lord Charest. Advice: K. Palmer, C. Male, H. Gill. Observer: C. Smillie. 

    Moved byCitizen Representative Caltagirone

     That with respect to Report AC2018-0970, the following be approved:

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

     

    MOTION CARRIED

9.1.3
City Auditor (Verbal), AC2018-0971

  • Administration in attendance during the Closed Meeting discussions with respect to Report AC2018-0971:

    Clerk: J. Lord Charest. Advice: K. Palmer. Observer: C. Smillie. 

    Moved byCitizen Representative Dalton

    That with respect to Report AC2018-0971, the following be approved:

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

     

    MOTION CARRIED

9.2
URGENT BUSINESS

None

10.
ADJOURNMENT

  • Moved byCitizen Representative Lambert

    That this meeting adjourn at 12:21 p.m.

    MOTION CARRIED

    The following items have been forwarded to the 2018 October 15 Regular Meeting of Council:

    CONSENT AGENDA

    Open Data Initiative Audit, AC2018-1008

    ITEMS FROM OFFICERS, ADMINISTRATION AND COMMITTEES

    City Auditor's Office 2019-2020 Annual Audit Plan, AC2018-0998

    CONFIRMED BY COMMITTEE ON


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