MINUTES

AUDIT COMMITTEE

-
ENGINEERING TRADITIONS COMMITTEE ROOM
PRESENT:
  • Councillor E. Spencer, Chair
  • Councillor R. Pootmans, Vice-Chair
  • Councillor C. Walcott
  • Councillor J. Wyness
  • Public Member K. Kim
  • Public Member C. McGillivray
ABSENT:
  • Public Member J. Naicker
ALSO PRESENT:
  • Chief Administrative Officer D. Duckworth
  • Chief Financial Officer C. Male
  • City Auditor L. Ormsby
  • External Auditor H. Gill
  • Executive Advisor C. Smillie
  • A/City Clerk S. Lancashire
  • Legislative Advisor J. Phillips

1.
CALL TO ORDER

 

Councillor Spencer called the meeting to order at 9:30 a.m. 

ROLL CALL

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

Absent from Roll Call: Public Member Naicker

2.
OPENING REMARKS

 

Councillor Spencer provided opening remarks and a traditional land acknowledgement.

3.
CONFIRMATION OF AGENDA

 
  • Moved byCouncillor Walcott

    That the Agenda for the 2024 April 18 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, 2024 March 14

This item has attachments. 
1.Unconfirmed Minutes-2024-03-14-Audit Committee.pdf
  • Moved byPublic Member Kim

    That the Minutes of the 2024 March 14 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
The City of Calgary 2023 Annual Investment Report, AC2024-0460

This item has attachments. 
1.The City of Calgary 2023 Annual Investment Report - AC2024-0460.pdf
2.Attach 1 - Background and Previous Council Direction - AC2024-0460.pdf
3.Attach 2 - The City of Calgary 2023 Annual Investment Report - AC2024-0460.pdf
4.Attach 3 - Presentation - 2023 Annual Investment Report - AC2024-0460.pdf
  • Moved byPublic Member McGillivray

    That with respect to Report AC2024-0460, the following be approved:

    That the Audit Committee recommends Council approval of The City of Calgary 2023 Annual Investment Report.

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

7.2
The City of Calgary 2023 Annual Financial Report, AC2024-0438

This item has attachments. 
1.The City of Calgary 2023 Annual Financial Report - AC2024-0438.pdf
2.Attach 1 - Previous Council Direction and Background - AC2024-0438.pdf
3.Attach 2 - The City of Calgary 2023 Annual Financial Report - AC2024-0438.pdf
4.Attach 3 - 2023 Annual Financial Report Presentation - AC2024-0438.pdf

By General Consent, Committee agreed to hear Items 7.2 and 7.3 concurrently. 

  • Moved byCouncillor Wyness

    That with respect to Report AC2024-0438, the following be approved:

    That the Audit Committee recommend that Council:

    1. Consider this report in conjunction with Report AC2024-0479 “External Auditor 2023 Year-End Report”; and
    2. Approve of The City of Calgary 2023 Annual Financial Report.
    For: (6)Councillor Spencer, Councillor Walcott, Councillor Pootmans, Councillor Wyness, Public Member Kim, and Public Member McGillivray
    MOTION CARRIED

7.3
External Auditor 2023 Year-End Report, AC2024-0479

This item has attachments. 
1.External Auditor 2023 Year-End Report - AC2024-0479.pdf
2.Attach 1 - April 18 Deloitte Year End Report Final Public Agenda - AC2024-0479.pdf
  • Moved byCouncillor Pootmans

    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 11:05 a.m. in the Engineering Traditions Committee Room, to discuss confidential matters with respect to Item 7.3 External Auditor 2023 Year-End Report, AC2024-0479.

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

    For: (6)Councillor Spencer, Councillor Walcott, Councillor Pootmans, Councillor Wyness, Public Member Kim, and Public Member McGillivray
    MOTION CARRIED
    People in attendance during the Part 1 Closed Meeting discussions with respect to Report AC2024-0479:
    Clerks: S. Lancashire, J. Booth, and J. Phillips. Chief Administrative Officer: D. Duckworth. Advice: C. Male, L. Tochor, C. Smillie, T. Rathie, N. Hiscock, A. Brown, C. An, D. Smith, and C. Bowen. External: H. Gill, S. Milojevik, S. Rajani, N.Torgrimson, and J. Melanson.
    People in attendance during the Part 2 Closed Meeting discussions with respect to Report AC2024-0479:
    Clerks: S. Lancashire, J. Booth, and J. Phillips. Advice: C. Smillie. External: H. Gill, S. Milojevik, S. Rajani, and N.Torgrimson.
    Committee reconvened in public meeting at 11:44 a.m. with Councillor Spencer in the Chair.
    ROLL CALL
    Councillor Pootmans, Councillor Walcott, Councillor Wyness, Public Member Kim, Public Member McGillivray, and Councillor Spencer
    Absent from Roll Call: Public Member Naicker

  • Moved byPublic Member McGillivray

    That Committee rise and report.

    MOTION CARRIED
  • Moved byCouncillor Wyness

    That with respect to Report AC2024-0479, the following be approved:

    That the Audit Committee recommend that Council:

    1. Receive this report and attachments for the Corporate Record and consider them in conjunction with Report AC2024-0438, The City of Calgary 2023 Annual Financial Report;
    2. Recommend that Council receives Report AC2024-0479, External Auditor 2023 Year-End Report, and the attachments, for information and the Corporate Record; and
    3. Recommend that Attachment 2 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 by 2029 April 18.
    For: (6)Councillor Spencer, Councillor Walcott, Councillor Pootmans, Councillor Wyness, Public Member Kim, and Public Member McGillivray
    MOTION CARRIED

7.4
2023 Whistle-blower Program Internal Benchmark Report, AC2024-0511

This item has attachments. 
1.2023 Whistle-blower Program Internal Benchmark Report - AC2024-0511.pdf
2.Attach 1 - 2023 Whistle-blower Program Internal Benchmark Report - AC2024-0511.pdf

By General Consent, Committee modified the lunch recess to begin following the conclusion of Item 7.4.

  • Moved byCouncillor Walcott

    That with respect to Report AC2024-0511, 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)Councillor Spencer, Councillor Walcott, Councillor Pootmans, Councillor Wyness, Public Member Kim, and Public Member McGillivray
    MOTION CARRIED
    Committee recessed at 12:03 p.m. and reconvened in public meeting at 1:02 p.m. with Councillor Spencer in the Chair.
    ROLL CALL
    Councillor Pootmans, Councillor Walcott, Councillor Wyness, Public Member Kim, Public Member McGillivray, and Councillor Spencer
    Absent from Roll Call: Public Member Naicker

7.5
Safety Management Audit, AC2024-0488

This item has attachments. 
1.Safety Management Audit - AC2024-0488.pdf
2.Attach 1 - Safety Management Audit - AC2024-0488.pdf
  • Moved byCouncillor Walcott

    That with respect to Report AC2024-0488, 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)Councillor Spencer, Councillor Walcott, Councillor Pootmans, Councillor Wyness, Public Member Kim, and Public Member McGillivray
    MOTION CARRIED

7.6
City Auditor’s Office 1st Quarter 2024 Report, AC2024-0489

This item has attachments. 
1.City Auditor's Office 1st Quarter 2024 Report - AC2024-0489.pdf
2.Attach 1 - City Auditor's Office 1st Quarter 2024 Report - AC2024-0489.pdf

By General Consent, Committee postponed Report AC2024-0439 to be dealt with in Closed Meeting.

  • Moved byCouncillor Pootmans

    That pursuant to Sections 20 (Disclosure harmful to law enforcement), 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 1.59 p.m. in the Engineering Traditions Committee Room, to discuss confidential matters with respect to the following Items:

    • 7.6 City Auditor’s Office 1st Quarter 2024 Report, AC2024-0489
    • 7.7 ENMAX Corporation 2023 Annual Report, AC2024-0413
    • 10.1.1 External Auditor (Verbal), AC2024-048110.1.2 External Auditor (Verbal), AC2024-0284
    • 10.1.2 Audit Forum (Verbal), AC2024-0480
    • 10.1.3 City Auditor (Verbal), AC2024-0482

    And further, that the following be authorized to attend the Closed Meeting with respect to Items 7.6, 7.7, and 10.1.1: Harman Gill, Nicole Torgrimson, Sanjeev Rajani, and Simona Milojevik, External Auditors (Deloitte LLP).

    And further, that the following be authorized to attend the Closed Meeting with respect to Item 7.7: Eric Markell, Mark Poweska, Sheri Primrose, Jade Lee, Jennifer Saldana, and Megan Young, ENMAX Corporation.

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

    Committee reconvened in public meeting at 3:03 p.m. with Councillor Spencer in the Chair.

    ROLL CALL

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

    Absent from Roll Call: Public Member Naicker


  • Moved byCouncillor Pootmans

    That Committee rise and report

    MOTION CARRIED

  • People in attendance during the Closed Meeting discussions with respect to Report AC2024-0489:

    Clerks: S. Lancashire, J. Booth, and J. Phillips. Advice: C. Male, L. Tochor, J. Bradley, L. Ormsby, C. Smillie, R. Visscher, and A. Brown. External: H. Gill, S. Milojevik, S. Rajani, and N.Torgrimson.

    Moved byPublic Member Kim

    That with respect to Report AC2024-0489, the following be approved:

    That the Audit Committee:

    1. Receive this report for the Corporate Record;
    2. Recommend that Council receive this report for the Corporate Record; and
    3. Recommend that Attachment 2 to Report AC2024-0489 and the Closed Meeting discussions be held confidential pursuant to Sections 20 (Disclosure harmful to law enforcement) and 24 (Advice from officials) of the Freedom of Information and Protection of Privacy Act, to be reviewed by 2039 April 18.
    For: (6)Councillor Spencer, Councillor Walcott, Councillor Pootmans, Councillor Wyness, Public Member Kim, and Public Member McGillivray
    MOTION CARRIED

7.7
ENMAX Corporation 2023 Annual Report, AC2024-0413

This item has attachments. 
1.ENMAX Corporation 2023 Annual Report - AC2024-0413.pdf
2.Attach 1 - Letter from the Chair ENMAX Audit Committee - AC2024-0413.pdf
3.Attach 2 - ENMAX Corporation Presentation to the City of Calgary Audit Commitee - April 18 2024 - AC2024-0413.pdf
4.Attach 3 - 2023 Financial Report - AC2024-0413.pdf
5.Attach 4 - Disclosure and Confidentiality Policy - AC2024-0413.pdf
6.Attach 6 - 2022 Environmental Social and Governance (ESG) Report - AC2024-0413.pdf
7.Attach 7 - Audit Committee Mandate - AC2024-0413.pdf
8.Attach 10 - 2022 Annual Report on Governance and Compensation - AC2024-0413.pdf
9.Attach 11 - Principles of Business Ethics Policy - AC2024-0413.pdf
10.Attach 12 - Board Diversity Policy - AC2024-0413.pdf
11.Attach 13 - ENMAX Executive Team Member Profiles - AC2024-0413.pdf
12.Attach 14 - ENMAX Board of Director Member Profiles - AC2024-0413.pdf
13.Attach 18 - Safety and Ethics Helpline Standard - AC2024-0413.pdf
14.Attach 19 - Safe and Respectful Workplace Standard - AC2024-0413.pdf

  • People in attendance during the Closed Meeting discussions with respect to Report AC2024-0413:

    Clerks: S. Lancashire, J. Booth, and J. Phillips. Law: L. Bonnett and C. Kendrew. Advice: C. Male, L. Tochor, L. Ormsby, C. Smillie, and A. Brown. External: H. Gill, S. Milojevik, S. Rajani, N. Torgrimson, E. Markell, M. Poweska, S. Primrose, J. Lee, J. Saldana, and M. Young.
    Moved byPublic Member McGillivray

    That with respect to Report AC2024-0413, the following be approved:

    That Audit Committee:

    1. Receive this report and presentation for the Corporate Record; and
    2. Direct that Attachments 5, 8, 9, 15, 16, 17 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 by 2039 April 18.
    For: (6)Councillor Spencer, Councillor Walcott, Councillor Pootmans, Councillor Wyness, Public Member Kim, and Public Member McGillivray
    MOTION CARRIED

8.
ITEMS DIRECTLY TO COMMITTEE

 

9.
URGENT BUSINESS

 

None

10.
CONFIDENTIAL ITEMS

 

10.1
ITEMS FROM OFFICERS, ADMINISTRATION AND COMMITTEES

 

10.1.1
External Auditor (Verbal), AC2024-0481

 

No report given.

10.1.2
Audit Forum (Verbal), AC2024-0480

 

Administration in attendance during the Closed Meeting discussions with respect to Confidential Verbal Report AC2024-0480:

Clerks: S. Lancashire, J. Booth, and J. Phillips. Advice: C. Male, L. Tochor, L. Ormsby, C. Smillie, and A. Brown.
  • Moved byCouncillor Wyness

    That with respect to Confidential Verbal Report AC2024-0480, the following be approved:

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

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

10.1.3
City Auditor (Verbal), AC2024-0482

 

Administration in attendance during the Closed Meeting discussions with respect to Confidential Verbal Report AC2024-0482:

Clerks: S. Lancashire, J. Booth, and J. Phillips. Advice: L. Ormsby and C. Smillie.
  • Moved byCouncillor Walcott

    That with respect to Confidential Verbal Report AC2024-0482, the following be approved:

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

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

10.2
URGENT BUSINESS

 

None

11.
BRIEFINGS

 

None

12.
ADJOURNMENT

 
  • Moved byPublic Member Kim

    That this meeting adjourn at 3:07 p.m.

    MOTION CARRIED

    The following Items have been forwarded to the 2024 April 30 Regular Meeting of Council:

    CONSENT AGENDA

    • The City of Calgary 2023 Annual Investment Report, AC2024-0460
    • The City of Calgary 2023 Annual Financial Report, AC2024-0438
    • External Auditor 2023 Year-End Report, AC2024-0479
    • 2023 Whistle-blower Program Internal Benchmark Report, AC2024-0511
    • Safety Management Audit, AC2024-0488
    • City Auditor’s Office 1st Quarter 2024 Report - AC2024-0489

    The next Regular Meeting of the Audit Committee is scheduled to be held on 2024 June 13 at 9:30 a.m.

    CONFIRMED BY COMMITTEE ON


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