MINUTES

AUDIT COMMITTEE

Meeting #:
Date:	Tuesday, November 20, 2018 at 9:30 A.m. - 8:30 P.m.
Location:	IN THE COUNCIL CHAMBER

PRESENT:

• Councillor E. Woolley, Chair
• Councillor J. Gondek, Vice-Chair
• Councillor G-C. Carra
• Councillor J. Farkas
• Citizen Representative L. Caltagirone
• Citizen Representative M. Lambert

ALSO PRESENT:

• Acting Chief Financial Officer C. Male
• City Auditor Katharine Palmer
• External Auditor H. Gill
• Executive Assistant C. Smillie
• Acting City Clerk D. Williams
• Manager T. Mowrey

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1.

CALL TO ORDER

Acting City Clerk Debbie Williams called the Meeting to order at 9:30 a.m.

2.

ELECTION OF CHAIR

Following nomination procedures, Councillor Woolley was appointed as Chair of the Audit Committee, by acclamation.

3.

ELECTION OF VICE-CHAIR

Following nomination procedures, Councillor Gondek was appointed as Vice-Chair of the Audit Committee, by acclamation.

4.

OPENING REMARKS

Councillor Woolley provided opening remarks.

5.

CONFIRMATION OF AGENDA

• Moved by Citizen Representative Caltagirone

  That the Agenda for the 2018 November 20 Regular Meeting of the Audit Committee be confirmed.

  MOTION CARRIED

6.

CONFIRMATION OF MINUTES

6.1

Minutes of the Regular Meeting of the Audit Committee, 2018 October 24

• Moved by Councillor Farkas

  That the Minutes of the 2018 October 24 Regular Meeting of the Audit Committee be confirmed.

  MOTION CARRIED

7.

POSTPONED REPORTS

None

8.

ITEMS FROM OFFICERS, ADMINISTRATION AND COMMITTEES

8.1

Bonnybrook Plant D Expansion Audit, AC2018-1346

• Moved by Citizen Representative Lambert

  That with respect to Report AC2018-1346, 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

  Councillor Gondek introduced a group of students from the Calgary Islamic School Akram Jomma Campus in Ward 10, accompanied by their teacher.

   

   

  
  

8.2

Audit Committee 2019 Work Plan, AC2018-1319

A Revised Attachment, was distributed with respect to Report AC2018-1319.

• Moved by Councillor Carra

  That with respect to Report AC2018-1319, the following be approved, after amendment:

  That the Audit Committee:

  1. Approves the Audit Committee’s 2019 Work Plan; and

   

   2. Recommends that Council receive this Report and the 2019 Work Plan (Revised Attachment) for Information.

   

  MOTION CARRIED

8.3

Status of Community Associations & Social Recreation Organizations on City-Owned Land, AC2018-1099

A clerical correction was noted in Attachment 3 of Report AC2018-1099 by deleting the Report number "AC2018-1009" and by substituting with Report number "AC2018-1099".

• Moved by Councillor Carra

  that with respect to Report AC2018-1099, the following be approved:

  That Audit Committee recommends that Council:

  1.  Receive this report for information; and

  2.  Direct that attachments 3, 4 and 5 of this report remain confidential pursuant to sections 23, 24and 16  of the Freedom of Information and Protection Act and remain so until such time as section 16 is no longer satisfied.

  MOTION CARRIED

8.4

Law and Corporate Security Report, AC2018-1350

Distributions were made with respect to Report AC2018-1350:

• A revised Page 9 of Attachment 2; and
• A PowerPoint presentation entitled "Audit Committee", dated 2018 November 20.

• Moved by Councillor Gondek

  That with respect to Report AC2018-1350, the following be approved:

  That the Audit Committee recommend that Council:

  1. Receive this report for information; and

  2.  Direct that Attachments 4 and the closed session presentation and discussion remain confidential pursuant to Sections 24, 25 and 27 of the Freedom of Information and Protection of Privacy Act.

  MOTION CARRIED

REVISED MATERIALS

8.4.1

Revised Report

8.4.1.1

2018 Law and Corporate Security Report

9.

ITEMS DIRECTLY TO COMMITTEE

9.1

REFERRED REPORTS

None

9.2

NOTICE(S) OF MOTION

None

10.

URGENT BUSINESS

None

11.

CONFIDENTIAL ITEMS

• Moved by Citizen Representative Lambert

  That pursuant to Sections 16, 19, 24 and 26 of the Freedom of Information and Protection of Privacy Act, the Audit Committee move into Closed Meeting at 11:14 a.m. in the Council Lounge, to discuss confidential matters, with respect to the following items:

  • 11.1 (Postponed) Audit Committee Annual Self Assessment (2017-2018), AC2018-1177;
  • 11.2 Audit Forum (Verbal), AC2018-1320;
  • 11.3 External Auditor (Verbal), AC2018-1321; and
  • 11.4 City Auditor (Verbal), AC2018-1322.
  MOTION CARRIED

  Committee moved into Public Meeting at 12:10 p.m. with Councillor Woolley in the Chair.

  
  
• That Committee rise and report.

11.1

ITEMS FROM OFFICERS, ADMINISTRATION AND COMMITTEES

11.1.1

(Postponed) Audit Committee Annual Self Assessment (2017-2018), AC2018-1177

• Administration in attendance during the Closed Meeting discussions with respect to Verbal Report AC2018-1177:

  Clerk: D. Williams. Advice: C. Smillie.  

  Moved by Citizen Representative Lambert

  That with respect to Report AC2018-1177, the following be approved:

  The Audit Committee:

  1.  Approve Administration Recommendations 1 and 2; and

  2.  Direct that the Report, Attachment and Closed Meeting discussions remain confidential pursuant to Sections 16 and 19 of the Freedom of Information and Protection of Privacy Act.

   

  MOTION CARRIED

11.1.2

Audit Forum (Verbal), AC2018-1320

A confidential PowerPoint, dated 2018 November 20, from Finance, was distributed with respect to Verbal Report AC2018-1320.

• Administration in attendance during the Closed Meeting discussions with respect to Verbal Report AC2018-1320:

  Clerk: D. Williams. Advice: K. Palmer, C. Male. Observer: G. Wiebe, C. Smillie. External: H. Gill.

  Moved by Citizen Representative Lambert

  That with respect to Verbal Report AC2018-1320, the following be approved:

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

  MOTION CARRIED

11.1.3

External Auditor (Verbal), AC2018-1321

No report was given.

11.1.4

City Auditor (Verbal), AC2018-1322

No report was given.

11.2

URGENT BUSINESS

None

12.

ADJOURNMENT

• Moved by Councillor Gondek

  That this meeting adjourn at 12:11 p.m.

  MOTION CARRIED

  That following Items have been forwarded to the 2018 Regular Meeting of Council, 2018 December 17:

  Consent

  Bonnybrook Plant D Expansion Audit, AC2018-1346

  Audit Committee 2019 Work Plan, AC2018-1319

  Status of Community Associations & Social Recreation Organizations on City-Owned Land, AC2018-1099

  Law and Corporate Security Report, AC2018-1350

   

  The next Regular Meeting of the Audit Committee is scheduled to be held 2019 January 31 at 9:30 a.m.

   

  CONFIRMED BY COMMITTEE ON