MINUTES

AUDIT COMMITTEE

Meeting #:
Date:
-
Location:
IN THE COUNCIL CHAMBER
PRESENT:
  • Councillor E. Woolley, Chair
  • Councillor G. Chahal, Vice-Chair
  • Councillor J. Farkas
  • Councillor D. Farrell
  • Citizen Representative L. Caltagirone
  • Citizen Representative M. Lambert
ALSO PRESENT:
  • Chief Financial Officer E. Sawyer
  • City Auditor K. Palmer
  • Executive Assistant C. Smillie
  • External Auditor T. Nakka
  • Acting City Clerk D. Williams
  • Legislative Assistant J. Palaschuk

1.
CALL TO ORDER

Councillor Woolley called the Meeting to order at 9:30 a.m.

2.
OPENING REMARKS

Councillor Woolley provided today's opening remarks.

3.
CONFIRMATION OF AGENDA

  • Moved byCouncillor Chahal

    That the Agenda for today's Meeting be amended, by bringing forward Item 6.4, Integrated Risk Management Program Update, AC2018-0911 to be dealt with immediately following item:

    6.7  External Auditor 2018 Audit Service Plan and Fees Report, AC2018-0913.

    MOTION CARRIED
  • Moved byCitizen Representative Caltagirone

    That the Agenda for the 2018 July 25 Regular Meeting of the Audit Committee be confirmed, as amended.

    MOTION CARRIED

4.
CONFIRMATION OF MINUTES

4.1
Minutes of the Regular Meeting of the Audit Committee, 2018 June 19
This item has attachments.

1.Unconfirmed Minutes - 2018 June 19.pdf
  • Moved byCouncillor Farkas

    That the Minutes of the Regular Meeting of the Audit Committee held 2018 June 19 be confirmed.

    MOTION CARRIED

5.
POSTPONED REPORTS

None

6.
ITEMS FROM OFFICERS, ADMINISTRATION AND COMMITTEES

6.1
Calgary Public Library Audit and Finance Committee Annual Report, AC2018-0589
This item has attachments.

1.Cover Report - AC2018-0589.pdf
2.Attach 1 - AC2018-0589.pdf
3.Attach 2 - AC2018-0589.pdf
4.Attach 3 - AC2018-0589.pdf
5.Attach 4 - AC2018-0589.pdf
6.Attach 5 - AC2018-0589.pdf
7.Attach 6a - AC2018-0589.pdf
8.Attach 6b - AC2018-0589.pdf
9.Attach 6b2 - AC2018-0589.pdf
10.Attach 7a - AC2018-0589.pdf
11.Attach 7b - AC2018-0589.pdf
12.Attach 8 - AC2018-0589.pdf
13.Attach 9 - AC2018-0589.pdf

Speakers

1. Bill Ptacek, Chief Executive Officer

2. Elrose Klause, Controller, Calgary Public Library

3. Debra Giles, Chair Audit and Finance, Calgary Public Library

4. Sarah Meilleur, Director, Service Delivery City Centre Community Libraries and Central Library

  • Moved byCouncillor Farrell

    That with respect to Report AC2018-0589, the following be approved:

    That the Audit Committee receives this Report for information.

    MOTION CARRIED

6.2
ENMAX Audit Committee 2017 Annual Report, AC2018-0470
This item has attachments.

1.Cover Report - AC2018-0470.pdf
2.Attach 2 - AC2018-0470.pdf
3.Attach 3 - AC2018-0470.pdf
4.Attach 4 - AC2018-0470.pdf
5.Attach 5 - AC2018-0470.pdf
6.Attach 9 - AC2018-0470.pdf

Speakers

1.  Charles Ruigrok, Chair, ENMAX Audit Committee

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

  • Moved byCitizen Representative Lambert

    That with respect to Report AC2018-0470, the following be approved:

    That the Audit Committee:

    1. Receives this Report for information; and
    2. Directs that Attachments 1, 6, 7, 8, and the Closed Meeting discussions related to those Attachments, remain confidential pursuant to Sections 24 and 25 of the Freedom of Information and Protection of Privacy Act.

     

    MOTION CARRIED

6.3
Calgary Arts Development Authority Audit Committee Annual Report, AC2018-0591
This item has attachments.

1.Cover Report - AC2018-0591.pdf
2.Attach 1 - AC2018-0591.pdf
3.Attach 2 - AC2018-0591.pdf
4.Attach 3 - AC2018-0591.pdf
5.Attach 4 - AC2018-0591.pdf
6.Attach 5 - AC2018-0591.pdf
7.Attach 6 - AC2018-0591.pdf
8.Attach 7 - AC2018-0591.pdf

Speakers

1. Tim Mah, Chair, Calgary Arts Development Authority

2. Patti Pon, Chief Executive Officer, Calgary Arts Development Authority

  • Moved byCitizen Representative Caltagirone

    That with respect to Report AC2018-0591, the following be approved:

    That the Audit Committee receives this Report for Information.

    MOTION CARRIED

6.4
Integrated Risk Management Program Update, AC2018-0911
This item has attachments.

1.Cover Report - AC2018-0911.pdf
2.Attach 1 - AC2018-0911.pdf
3.Distrib-PowerPoint-AC2018-0911.pdf

A PowerPoint presentation entitled "Integrated Risk Management Program Update", dated 2018 July 25, was distributed with respect to Report AC2018-0911.

  • Moved byCouncillor Farrell

    That Report AC2018-0911 be postponed to the call of the chair.

    MOTION CARRIED
  • Moved byCouncillor Farrell

    That this Report AC2018-0911 be lifted from the table and dealt with at this time.

    MOTION CARRIED

  • Administration in attendance during the Closed Meeting discussions with respect to Report AC2018-0591:

    Clerks: D. Williams and J. Palaschuk. Advice: J. Napier, C. Stewart, K. Gardiner, E. Sawyer, K. Palmer, C. Smillie, C. Male. External Advice: T. Nakka, H. Gill, E. Vervoort.

     

    Moved byCouncillor Farrell

    That with respect to Report AC2018-0911, the following be approved, after amendment:

    Administration recommends that the Audit Committee:

    1. Receive this report for information;
    2. Recommend that Council receive this report for information; and
    3. Direct that Attachment 2, Attachment 3 and the closed meeting discussions remain confidential pursuant to Sections 23, 24, and 25 of the Freedom of Information and Protection of Privacy Act.
    MOTION CARRIED

6.5
2017 Municipal Election Review, AC2018-0852
This item has attachments.

1.Cover Report - AC2018-0852.pdf
2.Attach 1 - AC2018-0852.pdf
  • Moved byCouncillor Farrell

    That with respect to Report AC2018-0852, 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

6.6
City Auditor's Office 2nd Quarter 2018 Report, AC2018-0860
This item has attachments.

1.Cover Report - AC2018-0860.pdf
2.Attach 1 - AC2018-0860.pdf
  • Moved byCouncillor Farrell

    That with respect to Report AC2018-0860, 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

6.7
External Auditor 2018 Audit Service Plan and Fees Report, AC2018-0913
This item has attachments.

1.Cover Report - AC2018-0913.pdf
2.Attach 1 - AC2018-0913.pdf
  • Moved byCouncillor Chahal

    That with respect to Report AC2018-0913, the following be approved:

    That the Audit Committee:

    1. Reviews and approved the Deloitte 2018 Audit Services Plan (Attachment 1); and

    2. Recommends that Council receive this Report and the Attachments for information.

    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 11:44 a.m., in the Council Lounge, to consider confidential matters with respect to the following items, pursuant to Sections 16, 19 ,24, 25, and 26 of the Freedom of Information and Protection of Privacy Act:

    • 6.4 Integrated Risk Management Program Update AC2018-0852 Attachments 2 and 3;
    • 9.1.1 External Auditor - Provision of Additional Services AC2018-0915;
    • 9.1.2 External Auditor - Provisions of Additional Services Approval Request AC2018-0928;
    • 9.1.3 External Auditor 2017-2018 Performance Assessment AC2018-0194;
    • 9.1.4 Audit Forum (Verbal) AC2018-0916;
    • 9.1.5 External Auditor Report (Verbal) AC2018-0917;
    • 9.1.6 City Auditor's Office - 2019-2022 Budget Proposal AC2018-0861; and
    • 9.1.7 City Auditor Report (Verbal) AC2018-0918

    MOTION CARRIED

  • Committee reconvened in public at 1:02 p.m. with Councillor Woolley in the Chair.

    Moved byCouncillor Farkas

    That Committee rise and report.

    MOTION CARRIED

9.1
ITEMS FROM OFFICERS, ADMINISTRATION AND COMMITTEES

9.1.1
External Auditor – Provision of Additional Services, AC2018-0915

  • Administration in attendance during the Closed Meeting discussions with respect to Report AC2018-0915:

    Clerks: D. Williams and J. Palaschuk. Advice: R. Hinse, L. Luhnau, E. Sawyer, K. Palmer, C. Smillie, C. Male. External Advice: T. Nakka, H. Gill, E. Vervoort.

    Moved byCouncillor Chahal

    That with respect to Report AC2018-0915, the following be approved:

    That the Audit Committee:

    1. Approve Recommendation 1; and 
    2. Direct that this Report, Recommendations and Closed Meeting discussions remain confidential pursuant to Sections 16 and 24 of the Freedom of Information and Protection of Privacy Act.
    MOTION CARRIED

9.1.2
External Auditor – Provision of Additional Services Approval Request, AC2018-0928

  • Administration in attendance during the Closed Meeting discussions with respect to Report AC2018-0928:

    Clerks: D. Williams and J. Palaschuk. Advice: E. Sawyer, K. Palmer, C. Smillie, C. Male. External Advice: T. Nakka, H. Gill, E. Vervoort.

     

    Moved byCouncillor Chahal

    That with respect to Report AC2018-0928, the following be approved:

    That the Audit Committee:

    1. Approve Recommendation 1; and
    2. Direct that this Report, Recommendations and Closed Meeting discussions remain confidential pursuant to Sections 16 and 24 of the Freedom of Information and Protection of Privacy Act.
    MOTION CARRIED

9.1.3
External Auditor 2017-2018 Performance Assessment, AC2018-0914

  •  

    Administration in attendance during the Closed Meeting discussions with respect to Report AC2018-0914:

    Clerks: D. Williams and J. Palaschuk. Advice: E. Sawyer, C. Male, C. Smillie.

     

    Moved byCitizen Representative Lambert

    That with respect to Report AC2018-0914, the following be approved:

    That the Audit Committee recommends:

    1. That Council receive this report and Attachments for information; and

    2. That this Report, Attachments, and the Closed Meeting discussions remain confidential pursuant to Sections 16 and 19 of the Freedom of Information and Protection of Privacy Act.

    MOTION CARRIED

9.1.4
Audit Forum (Verbal), AC2018-0916

  • Administration in attendance during the Closed Meeting discussions with respect to Report AC2018-0916:

    Clerks: D. Williams and J. Palaschuk. Advice: E. Sawyer, K. Palmer, C. Smillie, C. Male. External Advice: T. Nakka, H. Gill, E. Vervoort.

     

    Moved byCitizen Representative Caltagirone

    That with respect to Report AC2018-0916, 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

9.1.5
External Auditor Report (Verbal), AC2018-0917

  • Administration in attendance during the Closed Meeting discussions with respect to Report AC2018-0915:

    Clerks: D. Williams and J. Palaschuk. Advice: E. Sawyer, K. Palmer, C. Smillie, C. Male.  External Advice: T. Nakka, H. Gill, E. Vervoort.

    Moved byCouncillor Farkas

    That with respect to Report AC2018-0917, 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

9.1.6
City Auditor's Office - 2019-2022 Budget Proposal, AC2018-0861

  • Administration in attendance during the Closed Meeting discussions with respect to Report AC2018-0861:

    Clerks: D. Williams and J. Palaschuk. Advice: K. Palmer, C. Smillie.

    Moved byCitizen Representative Lambert

    That with respect to Report AC2018-0861, the following be approved:

    That the Audit Committee:

    1. Approve recommendation 1; and

    2. Recommend that the report and closed meeting discussions remain confidential pursuant to Section 24 of the Freedom of Information and Protection of Privacy Act until which time the agenda is published for the 2018 November Once Calgary Operating and Capital Budget Plan.

    MOTION CARRIED

9.1.7
City Auditor Report (Verbal), AC2018-0918

  • Administration in attendance during the Closed Meeting discussions with respect to Report AC2018-0918:

    Clerks: D. Williams. Advice: K. Palmer.

    Moved byCitizen Representative Caltagirone

    That with respect to Report AC2018-0918, 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 byCouncillor Chahal

    That this meeting adjourn at 1:08 p.m.

    MOTION CARRIED

    The following items have been forwarded to the 2018 September 10 Combined Meeting of Council:

    Consent

    2017 Municipal Election Review, AC2018-0852

    Integrated Risk Management Program Update, AC2018-0911

    City Auditor's Office 2nd Quarter 2018 Report, AC2018-0860

    External Auditor 2018 Audit Service Plan and Fees Report, AC2018-0913

    Closed Meeting

    External Auditor 2017-2018 Performance Assessment, AC2018-0914

    That the next Regular Meeting of the Audit Committee has been scheduled for 2018 September 18 at 9:30 a.m.

     

    CONFIRMED BY COMMITTEE ON


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