PRESENT:

Councillor R. Pootmans, Chair

Councillor E. Woolley, Vice-Chair

Councillor P. Demong

Councillor B. Pincott

Citizen Representative S. Crabtree

Citizen Representative B. Fitzsimmons

Citizen Representative R. Ghosh

ALSO PRESENT:

Chief Financial Officer E. Sawyer

City Auditor K. Palmer

Executive Assistant C. Smillie

External Auditor T. Nakka

Legislative Assistant M. Cario

MOMENT OF SILENCE

Councillor Pootmans requested a moment of silence for the passing of Jackie Di Salvo, a member of the City Auditor’s Office as the lead of The City’s Whistleblower Program. Councillor Pootmans described Ms. Di Salvo as a great colleague and friend to many and she will be missed.

1.

CONFIRMATION OF AGENDA

AMENDMENT, Moved by Councillor Woolley, that the Agenda for today’s Meeting be amended by bringing forward and tabling the Unfinished Business, in its entirety, to be dealt with immediately following In Camera.  

CARRIED

AMENDMENT, Moved by Councillor Woolley, that the Agenda for today’s Meeting, as amended, be further amended by bringing forward and tabling Item 4.5 Control Environment Assessment and Management Representations Update, AC2016-0311 to be dealt with immediately following Item 4.1 Attainable Homes Acquisition and Development Cycle Audit, AC2016-0278.

CARRIED

CONFIRM AGENDA, AS AMENDED, Moved by Mr. Ghosh, that the Agenda for the

2016 April 14 Regular Meeting of the Audit Committee be confirmed, as amended, as follows:

BRING FORWARD AND TABLE UNFINISHED BUSINESS, TO BE DEALT WITH IMMEDIATELY FOLLOWING IN CAMERA:

3.1    CITY AUDITOR'S OFFICE BYLAW AND CHARTER, AC2016-0247

3.2    AUDIT COMMITTEE BYLAW REVIEW, AC2016-0205

3.3    AUDIT COMMITTEE 2016 MONTHLY STATUS REPORT, AC2016-0206

3.4    AUDIT COMMITTEE NARRATIVE FOR THE CITY'S 2015 ANNUAL REPORT, AC2016-0207

3.5    AUDIT COMMITTEE SELF-ASSESSMENT 1ST QUARTER UPDATE, AC2016-0208

BRING FORWARD AND TABLE TO BE DEALT WITH IMMEDIATELY FOLLOWING ITEM 4.1 ATTAINABLE HOMES ACQUISITION AND DEVELOPMENT CYCLE AUDIT,

AC2016-0278:

4.5    CONTROL ENVIRONMENT ASSESSMENT AND MANANAGEMENT REPRESENTATIONS UDATE, AC2016-0311

CARRIED

2.

CONFIRMATION OF MINUTES

2.1

MINUTES OF THE REGULAR MEETING OF THE AUDIT COMMITTEE,

               2016 FEBRUARY 18

CONFIRM MINUTES, Moved by Mr. Fitzsimmons, that the Minutes of the Regular Meeting of the Audit Committee held on 2016 February 18, be confirmed.

CARRIED

3.

UNFINISHED BUSINESS

3.1

CITY AUDITOR'S OFFICE BYLAW AND CHARTER, AC2016-0247

DISTRIBUTION

At the request of the City Auditor and with the concurrence of the Chair, the Legislative Assistant distributed copies of Revised Attachment 2 to the City Auditor’s Office Bylaw and Charter Report, with respect to Report AC2016-0247.

APPROVE, Moved by Mr. Fitzsimmons, that the City Auditor’s Recommendations contained in Report AC2016-0247 be approved, after amendment, as follows:

That the Audit Committee recommends that Council:

1.    Approve the updated City Auditor’s Office Charter (Revised Attachment 2); and

2.    Give three readings to the proposed Bylaw to amend the City Auditor Bylaw 30M2004 (Attachment 3).

CARRIED

3.2

AUDIT COMMITTEE BYLAW REVIEW, AC2016-0205

CLERICAL CORRECTION

At the request of the Executive Assistant to the Audit Committee, a clerical correction was noted to Report AC2016-0205 on page 1, under Background, second line, by deleting the date “2012 November 13” following the words, “Meeting of Council” and substituting with the date “2012 November 05”.

AMENDMENT, Moved by Councillor Demong, that the Recommendations contained in Report AC2016-0205 be amended as follows:

”That the Audit Committee:

1.   File Recommendations 1 and 2 contained in Report AC2016-0205; and

2.   Direct the Executive Assistant to the Audit Committee to return to the

      2016 September 22 Regular Meeting with proposed amendments to the Audit Committee Bylaw.”

CARRIED

APPROVE, AS AMENDED, Moved by Councillor Demong, that the Recommendations contained in Report AC2016-0205 be approved, as amended, as follows:

That the Audit Committee:

1.   File Recommendations 1 and 2 contained in Report AC2016-0205; and

2.   Direct the Executive Assistant to the Audit Committee to return to the

      2016 September 22 Regular Meeting with proposed amendments to the Audit Committee Bylaw.

CARRIED

3.3

AUDIT COMMITTEE 2016 MONTHLY STATUS REPORT, AC2016-0206

AMENDMENT, Moved by Councillor Demong, that the Recommendations contained in Report AC2016-0206 be amended by adding a Recommendation 2 as follows:

“2.  Direct that these Status Reports be provided to the Audit Committee on a quarterly basis.”

CARRIED

APPROVE, AS AMENDED, Moved by Councillor Demong, that the Recommendations contained in Report AC2016-0206 be approved, as amended, as follows:

That the Audit Committee:

1.    Receive this Report for Information; and

2.    Direct that these Status Reports be provided to the Audit Committee on a quarterly basis.

CARRIED

3.4

AUDIT COMMITTEE NARRATIVE FOR THE CITY'S 2015 ANNUAL REPORT, AC2016-0207

AMENDMENT, Moved by Councillor Woolley, that the Recommendations contained in Report AC2016-0207 be amended  as follows:

”That Audit Committee file Report C2016-0207.”

CARRIED

APPROVE, AS AMENDED, Moved by Councillor Woolley, that the Recommendations contained in Report AC2016-0207 be approved, as amended, as follows:

That Audit Committee file Report AC2016-0207.

CARRIED

3.5

AUDIT COMMITTEE SELF-ASSESSMENT 1ST QUARTER UPDATE,

               AC2016-0208

APPROVE, Moved by Councillor Demong, that the Recommendations contained in Report AC2016-0208 be approved, as follows:

That Audit Committee:

1.    Receives Report AC2016-0208 for information; and

2.    Appoints Mr. Raj Ghosh, Citizen Member, to the Working Group on Audit                    Self-Assessment.

CARRIED

4.

ITEMS FROM ADMINISTRATION AND COMMITTEES

4.1

ATTAINABLE HOMES ACQUISITION AND DEVELOPMENT CYCLE AUDIT, AC2016-0278

SPEAKERS

1.     John Harrop, CEO Attainable Homes

2.     Jamie Findlay, Attainable Homes

APPROVE, Moved by Councillor Pincott, that the City Auditor’s Recommendations contained in Report AC2016-0278 be approved, as follows:

That Audit Committee:

1.    Receives this Report for information; and

2.    Recommends that Council receives this Report for information.

CARRIED

4.2

2015 CITY OF CALGARY ANNUAL REPORT, AC2016-0310

DISTRIBUTIONS

At the request of Administration and with the concurrence of the Chair, the Legislative Assistant distributed copies of the following documents, with respect to Report

AC2016-0310:

·         A PowerPoint presentation entitled, “Chief Financial Officer’s Report to Audit Committee”, dated 2016 April 14; and

·         Attachment 2 to Report AC2016-0310, entitled “The City of Calgary, Changes to the 2015 City of Calgary Annual Report”

IN CAMERA, Moved by Councillor Woolley, that in accordance with Section 197 of the Municipal Government Act and Sections 24(1)(a),(h) and 25  of the Freedom of Information and Protection of Privacy Act, the Audit Committee move in camera, at 11:08 a.m., in order to consider several confidential matters regarding Reports AC2016-0310 and AC2016-0289.

CARRIED

RECESS

The Audit Committee recessed, In Camera, at 12:20 p.m. to reconvene, In Camera at 1:05 p.m.

The Audit Committee reconvened, In Camera, at 1:05 p.m. with Councillor Pootmans in the Chair.

The Audit Committee moved into public session at 1:16 p.m. with Councillor Pootmans in the Chair.

RISE AND REPORT, Moved by Councillor Demong, that the Audit Committee rise and report.

CARRIED

APPROVE, Moved by Councillor Woolley, that the Administration’s Recommendations contained in Report AC2016-0310 be approved, after amendment, as follows:

That Audit Committee:

1.   Considers this report in conjunction with Report AC2016-0289 “2015 External Auditor’s Year-End Report”;

2.   Recommends Council approval of the 2015 City of Calgary Annual Report.

3.   Keep the In camera discussions confidential pursuant to Sections 24(1)(a) and (h) and 25 of the Freedom of Information and Protection on Privacy Act.

And further, that the corrections as indicated on the distribution entitled “The City of Calgary, Changes to the 2015 Annual Report” be incorporated into the City of Calgary 2015 Annual Report prior to being forwarded to Council.

CARRIED

4.3

2015 EXTERNAL AUDITOR'S YEAR-END REPORT, AC2016-0289

DISTRIBUTION

At the request of the External Auditor and with the concurrence of the Chair, the Legislative Assistant distributed copies of the Revised copies of pages 3,7,25,30 and 38 of the Attachment to Report AC2016-0289.

DISTRIBUTION, IN CAMERA

At the request of the External Auditor and with the concurrence of the Chair, the Legislative Assistant distributed copies of a confidential document, with respect to Report AC2016-0289 which is to remain confidential pursuant to Sections 24(1)(a) and (h) and 25 of the Freedom of Information and Protection of Privacy Act.

APPROVE, Moved by Councillor Woolley, that the External Auditor’s Recommendations contained in Report AC2016-0289 be approved, after amendment, as follows:

That Audit Committee:

1.   Conduct an In Camera discussion with the External Auditor and keep that discussion confidential pursuant to Sections 24(1)(a) and (h) and 25 of the Freedom of Information and Protection of Privacy Act;

2.   Receives this Report and the Revised Attachment for information and consider them in conjunction with Report AC2016-0310, 2015 City of Calgary Annual Report;

3.   Recommends that Council receives Report AC2016-0289, 2015 External Auditor’s Year-End Report, and the Revised Attachment, for information; and

4.   Keep the In Camera discussions with the External Auditor and distributions confidential pursuant to Sections 24(1)(a) and (h) and 25 of the Freedom of Information and Protection of Privacy Act.

And further, that the revisions contained in the Attachment as distributed be incorporated into the “2015 Year-end Audit Report, The City of Calgary” prior to being forwarded to Council.

CARRIED

4.4

2015 ANNUAL INVESTMENT REPORT, AC2016-0327

DISTRIBUTION

At the request of Administration and with the concurrence of the Chair, the Legislative Assistant distributed copies of a PowerPoint presentation entitled, “2015 Annual Investment Report”, dated 2016 April 14, with respect to Report AC2016-0327.

APPROVE, Moved by Councillor Demong, that the Administration Recommendations contained in Report AC2016-0327 be approved, as follows:

That Audit Committee recommends that Council receive the 2015 Annual Investment Report for information.

CARRIED

4.5

CONTROL ENVIRONMENT ASSESSMENT AND MANAGEMENT REPRESENTATIONS UPDATE, AC2016-0311

APPROVE, Moved by Ms. Crabtree, that the Administration Recommendations contained in Report AC2016-0311 be approved, as follows:

That Audit Committee receives the Report for information.

CARRIED

4.6

CALGARY MUNICIPAL LAND CORPORATION REPORT ON RISK MANAGEMENT, AC2016-0288

SPEAKERS

1.   Lyle Edwards, Chair, Calgary Municipal Land Corporation (CMLC)

2.   Kondwani Bwanali, Director, CMLC

APPROVE, Moved by Mr. Fitzsimmons, that the Administration Recommendations contained in Report AC2016-0288 be approved, as follows:

That Audit Committee receives the Report for information.

CARRIED

5.

URGENT BUSINESS

No items of Urgent Business were added to today’s Meeting.

IN CAMERA, Moved by Ms. Crabtree, that in accordance with Section 197 of the Municipal Government Act and Sections 16(1), 24(1)(a),(c) and (d), 25(1)(b) and (c) and 27(1)(a) of the Freedom of Information and Protection of Privacy Act, the Audit Committee move in camera, at 2:20 p.m., in order to consider several confidential matters.

CARRIED

The Audit Committee moved into public session at 3:39 p.m. with Councillor Pootmans in the Chair.

RISE AND REPORT, Moved by Mr. Fitzsimmons, that the Audit Committee rise and report.

CARRIED

6.

IN CAMERA ITEMS

6.1

2016 LAW DEPARTMENT ANNUAL REPORT, AC2016-0143

APPROVE, Moved by Councillor Demong, that the Recommendations contained in Report AC2016-0143 be approved, as follows:

That Audit Committee recommends that Council:

1.   Receive the report for information; and

2.   Direct that Attachments 1 and 2, and the In Camera discussions remain confidential pursuant to Sections 25(1)(b) and (c) and 27(1)(a) of the Freedom of Information and Protection of Privacy Act.

CARRIED

6.2

EXTERNAL AUDIT SERVICES ANNUAL RENEWAL 2016 / 2017, AC2016-0209

APPROVE, Moved by Ms. Crabtree, that the Recommendations contained in Report AC2016-0209 be approved, after amendment, as follows:

That Audit Committee recommends that Council:

1.    Approve the Recommendation contained in Report AC2016-0209; and

2.    Keep the Report, Attachments and In Camera discussions remain confidential under Sections 16(1) and 24(1)(a),(c) and (d) of the Freedom of Information and Protection of Privacy Act.

CARRIED

6.3

AUDIT FORUM (VERBAL), AC2016-0210

There were no Audit Forum items to discuss.

6.4

EXTERNAL AUDITOR REPORT (VERBAL), AC2016-0211

The External Auditor had nothing to report.

6.5

CITY AUDITOR REPORT (VERBAL), AC2016-0212

The City Auditor had nothing to report.

6.6

CHIEF FINANCIAL OFFICER REPORT (VERBAL), AC2016-0213

The Chief Financial Officer had nothing to report.

6.7

CHAIR OF AUDIT COMMITTEE REPORT (VERBAL), AC2016-0214

The Chair of Audit Committee had nothing to report.

7.

URGENT BUSINESS IN CAMERA

No items of Urgent Business, In Camera, were added to today’s Meeting.

8.

ADJOURNMENT

ADJOURN, Moved by Mr. Fitzsimmons, that this meeting adjourn at 3:56 p.m.

CARRIED

CONFIRMED BY COMMITTEE 2016 MAY 19

    Sgd. R. Pootmans                                                     Sgd. M. Cario

   CHAIR                                                                        LEGISLATIVE ASSISTANT

CONSENT:

ATTAINABLE HOMES ACQUISITION AND DEVELOPMENT CYCLE AUDIT, AC2016-0278

2015 CITY OF CALGARY ANNUAL REPORT, AC2016-0310

2015 EXTERNAL AUDITOR'S YEAR-END REPORT, AC2016-0289

2015 ANNUAL INVESTMENT REPORT, AC2016-0327

IN CAMERA:

2016 LAW DEPARTMENT ANNUAL REPORT, AC2016-0143

EXTERNAL AUDIT SERVICES ANNUAL RENEWAL 2016 / 2017, AC2016-0209

OTHER:

(The following Report contains oppositions and/or Bylaws that require reading by Council.  Accordingly, it should be voted on separately.)

CITY AUDITOR'S OFFICE BYLAW AND CHARTER, AC2016-0247

The next Regular Meeting of the Audit Committee has been scheduled to be held on 2016 May 19 at 9:30 AM.