MINUTES

AUDIT COMMITTEE

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

1.
CALL TO ORDER
 

Councillor Woolley called the Meeting to order at 9:33 a.m.

2.
OPENING REMARKS
 

Councillor Woolley provided opening remarks.

3.
CONFIRMATION OF AGENDA
 

  • Moved byCouncillor Gondek

    That the Agenda for today's Meeting be amended by adding a Confidential Item of Urgent Business, 9.2.1 Pension Discussion (Verbal), AC2019-0882.

    MOTION CARRIED
  • Moved byCitizen Representative Caltagirone

    That the Agenda for the 2019 June 27 Regular Meeting of the Audit Committee be confirmed, as amended.

    MOTION CARRIED

4.
CONFIRMATION OF MINUTES
 

4.1
Minutes of the 2019 April 23 Regular Meeting of the Audit Committee
This item has attachments. 

1.Unconfirmed Minutes of the 2019 APril 23 Regular Meeting of the Audit Committee.pdf
  • Moved byCouncillor Farkas

    That the Minutes of the Regular Meeting of the Audit Committee held on 2019 April 23, be confirmed.

    MOTION CARRIED

5.
POSTPONED REPORTS
 

None

6.
ITEMS FROM OFFICERS, ADMINISTRATION AND COMMITTEES
 

6.1
ENMAX Corporation Audit and Finance Committee Annual Report, AC2019-0527
This item has attachments. 

1.Enmax Audit and Finance Committee Annual Report - AC2019-0527.pdf
2.ATT 2 ENMAX Overview and Highlights.pdf
3.ATT 3 ENMAX Audit Committee Mandate.pdf
4.ATT 4 ENMAX Audit Committee Workplan.pdf
5.ATT 5a ENMAX Audit Committee Board Member Profiles.pdf
6.ATT 5b 2019 Director Skill Matrix.pdf
7.ATT 8 2019 Q1 Financial Report and 2018 Audited Consolidated Financial Statements.pdf
8.Distrib-Document-AC2019-0527.pdf

A document entitled "ENMAX Audit Committee - Board Member Profiles" was distributed, with respect to Report AC2019-0527.

Speakers

1. Charles Ruigrok, Chair, ENMAX Audit Committee

2. Helen Wesley, Executive Vice President, IT, and Chief Financial Officer, ENMAX

  • Moved byCitizen Representative Lambert

    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, the Audit Committee move into Closed Meeting in the Council Lounge, at 9:54 a.m., to discuss confidential matters, with respect to the following:

    • Attachments 1, 6, and 7 to Item 6.1, ENMAX Corporation Audit and Finance Committee Annual, AC2019-0527. 

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

    • Helen Wesley, Executive Vice President, IT and CFO ENMAX;
    • Charles Ruigrok, Chair, Audit Committee, ENMAX; and
    • Harman Gill, External Auditor, (Deloitte LLP).
    MOTION CARRIED

    The Committee reconvened in Public Meeting at 10:26 a.m. with Councillor Woolley in the Chair.


  • Moved byCitizen Representative Caltagirone

    That the Committee rise without reporting.

    MOTION CARRIED

  • Persons in attendance during the Closed Meeting discussions with respect to Report AC2019-0527:

    Administration: Clerk: K. Martin.  Observer: C. Male, C. Smillie.

    Non-Administration: Observer: K. Palmer.

    External: H. Gill.

    External Advice: H. Wesley, C. Ruigrok.

    Moved byCitizen Representative Lambert

    That with respect to Report AC2019-0527, the following be approved:

    That the Audit Committee:

    1. Receives this Report for information; and
    2. Directs that Attachments 1, 6, 7 and the Closed Meeting discussions related to those Attachments, remain 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 in 2024 June.
    MOTION CARRIED

6.2
Calgary Public Library Audit and Finance Committee Annual Report, AC2019-0526
This item has attachments. 

1.Calgary Public Library Audit and Finance Committee Annual Report - AC2019-0526.pdf
2.Attachment 1 2019 Audit Governance Status Report.pdf
3.Attachment 2 CPL Board Member Re-appointment Guidelines.pdf
4.Attachment 3 Deloitte Report to Audit and Finance Committee.pdf
5.Attachment 4 2018 Financial Report and Statements.pdf
6.Attachment 5 Strategic Plan Final 2019-2022.pdf
7.Attachment 6A Annual Risk Review.pdf
8.Attachment 6A Annual Risk Review Attachment 1.pdf
9.Attachment 6A Annual Risk Review Attachment 2.pdf
10.Attachment 6B Risk Update for Q1 2019.pdf
11.Attachment 6B Risk Update for Q1 Attachment 1 Draft Risk Register.pdf
12.Attachment 7 Audit Committee Workplan.pdf
13.Attachment 8 Calgary Public Library Presentation to Audit Committee 2019.pdf

Speakers

1.  Andrew Rodych, Audit & Finance Committee Chair, Calgary Public Library

2.  Paul Lane, Director Corporate Services, Calgary Public Library

  • Moved byCitizen Representative Caltagirone

    That with respect to Report AC2019-0526, the following be approved:

    That the Audit Committee receives this Report for information.

    MOTION CARRIED

6.3
Calgary Municipal Land Corporation Audit Committee Annual Report, AC2019-0528
This item has attachments. 

1.Calgary Municipal Land Corporation Audit Committee Annual Report - AC2019-0528.pdf
2.ATT 1 - AC2019-0528 2019 Initiatives and Succession Planning.pdf
3.ATT 2 - AC2019-0528 CMLC Audit Commitee Mandate.pdf
4.ATT 3 - AC2019-0528 CMLC Work Plan.pdf
5.ATT 4 - AC2019-0528 CMLC Control Environment Assessment.pdf
6.ATT 5 - AC2019-0528 CMLC Risk Register.pdf
7.ATT 6 - AC2019-0528 Deloitte YE Report 2018 Final.pdf
8.ATT 7 - AC2019-0528 CMLC Audited Financial Statements.pdf
9.Distrib-PowerPoint-AC2019-0528.pdf

A presentation entitled "CMLC Calgary's Urban Placemakers", was distributed, with respect to Report AC2019-0528.

Councillor Woolley left the Chair at 10:51 a.m. and Councillor Gondek assumed the Chair.

Councillor Woolley resumed the Chair at 10:53 a.m. and Councillor Gondek returned to her regular seat at Committee.

Speakers

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

2. Michael Brown, President and Chief Executive Officer, CMLC

3. Kondwani Bwanali, Vice President, Finance & Corporate Services, CMLC

  • Moved byCouncillor Farkas

    That with respect to Report AC2019-0528, the following be approved:

    That the Audit Committee receives this Report for information.

    MOTION CARRIED

6.4
External Auditor 2018 Management Letter, AC2019-0672
This item has attachments. 

1.External Auditor 2018 Management Letter - AC2019-0672.pdf
2.Deloitte LLP 2018 Management Letter.pdf
  • Moved byCouncillor Gondek

    That with respect to Report AC2019-0672, 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 2018 Management Letter (Attachment) at the 2020 January Audit Committee meeting; and
    2. Recommends that Council receives this Report and Attachment for information.
    MOTION CARRIED

6.5
Emergency Management Audit, AC2019-0678
This item has attachments. 

1.Cover Report - Emergency Management Audit - AC2019-0678.pdf
2.Attach - Emergency Management Audit - AC2019-0678.pdf
  • Moved byCitizen Representative Lambert

    That with respect to Report AC2019-0678, the following be approved:

    1. That the Audit Committee receive this Report for information; and                                                                                                         
    2. That the 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 byCouncillor Gondek

    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, the Audit Committee move into Closed Meeting in the Council Lounge, at 11:33 a.m. to discuss confidential matters, with respect to the following items:

    • 9.1.1  Audit Forum (Verbal) - AC2019-0631;
    • 9.1.3  City Auditor (Verbal) - AC2019-0633; and 
    • 9.2.1  Pension Discussion (Verbal) – AC2019-0882. 

    And further, that Harman Gill, External Auditor be invited to attend the Closed Meeting.

     

    MOTION CARRIED

    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.

     

    That Committee moved into Public Meeting at 12:29 p.m. with Councillor Woolley in the Chair.

     


  • Moved byCitizen Representative Lambert

    That Committee rise and report.

    MOTION CARRIED

9.1
ITEMS FROM OFFICERS, ADMINISTRATION AND COMMITTEES
 

9.1.1
Audit Forum (Verbal), AC2019-0631
 

  • People in attendance during the Closed Meeting discussions with respect to Report AC2019-0631:

    Administration: Clerk: K. Martin.  Advice: C. Male. and G. Cole. Observer: C. Smillie.

    Non-Administration: Observer: K. Palmer.

    External: H. Gill.

     

    Moved byCitizen Representative Lambert
    That with respect to Report AC2019-0631, the following be approved:
    That the Audit Committee:
    1. Receive Verbal Report AC2019-0631 for information; and
    2. Direct that the Closed Meeting discussions remain 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.
    MOTION CARRIED

9.1.2
External Auditor (Verbal), AC2019-0632
 

  • No report was given.

9.1.3
City Auditor (Verbal), AC2019-0633
 

  • People in attendance during the Closed Meeting discussions with respect to Report AC2019-0633:

    Administration: Clerk: K. Martin.  Observer: C. Smillie.

    Non-Administration: Advice K. Palmer.

    External: H. Gill.

    Moved byCitizen Representative Caltagirone

    That with respect to Report AC2019-0633, the following be approved:

    That the Audit Committee:

    1. Receive Verbal Report AC2019-0633 for information; and
    2. Direct that the Closed Meeting discussions remain confidential pursuant to Section 24 (Advice from officials) of the Freedom of Information and Protection of Privacy.
    MOTION CARRIED

9.2
URGENT BUSINESS
 

9.2.1
Pension Discussion (Verbal), AC2019-0882
 

  • People in attendance during the Closed Meeting discussions with respect to Report AC2019-0882:

    Administration: Clerk: K. Martin.  Advice:  C. Male, M. Lavallee, G. Weibe, L. Shikaze, C. Blanchette, M. Storer, G. Cole. Observer: C. Smillie.

    Non-Administration: Observer: K. Palmer

    External Observer: H. Gill.

     

    Moved byCouncillor Gondek

    That with respect to Report AC2019-0882, the following be approved:

    That the Audit Committee:

    1. Directs that a Working Group be established to provide a recommendation to Audit Committee no later than their 2019 September 6 meeting, on how best to achieve the intent of Notice of Motion C2019-0568, Comprehensive Pension Review and that the recommendation be forwarded to a Meeting of Council no later than 2019 September; and
    2. Direct that the Closed Meeting discussions remain 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.
    MOTION CARRIED

10.
ADJOURNMENT
 

  • Moved byCitizen Representative Caltagirone

    That this meeting adjourn at 12:31 p.m.

    MOTION CARRIED

    The following items have been forwarded to the 2019 July 22 Combined Meeting of Council:

    CONSENT

    • External Auditor 2018 Management Letter, AC2019-0672
    • Emergency Management Audit, AC2019-0678

    The next Regular Meeting of the Audit Committee is scheduled to be held 2019 July 23 at 9:30 a.m.

     

    CONFIRMED BY COMMITTEE ON


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