MINUTES

AUDIT COMMITTEE

-
IN THE COUNCIL CHAMBER
PRESENT:
  • Councillor E. Woolley, Chair
  • Councillor J. Farkas, Vice-Chair (Remote Participation)
  • Councillor J. Gondek (Remote Participation)
  • Citizen Representative L. Caltagirone (Remote Participation)
  • Citizen Representative M. Dalton
  • Citizen Representative M. Lambert (Remote Participation)
ABSENT:
  • Councillor D. Colley-Urquhart (Personal)
ALSO PRESENT:
  • City Manager D. Duckworth
  • City Auditor K. Palmer
  • Chief Financial Officer C. Male
  • External Auditor H. Gill (Remote Participation)
  • External Auditor T. Nakka (Remote Participation)
  • Executive Assistant C. Smillie
  • Deputy City Clerk K. Martin
  • Legislative Advisor G. Chaudhary

Councillor Woolley called the Meeting to order at 1:04 p.m.

ROLL CALL

Councillor Woolley, Councillor Farkas, Councillor Gondek, Citizen Representative Caltagirone, Citizen Representative Dalton, Citizen Representative Lambert

Councillor Woolley provided opening remarks.

  • Moved byCitizen Representative Dalton

    That the Agenda for the 2020 July 23 Regular Meeting of the Audit Committee be confirmed.

    MOTION CARRIED
  • Moved byCitizen Representative Dalton

    That the Minutes of the 2020 June 11 Regular Meeting of the Audit Committee be confirmed.

    MOTION CARRIED
  • Moved byCitizen Representative Dalton

    Pursuant to section 6(1) of the Procedure Bylaw 35M2017, as amended, Section 78 2(a) be suspended.

    MOTION CARRIED

Item 7.1 Verbal Report AC2020-0727 was heard concurrently with Item 7.2 Report AC2020-0711.

A presentation entitled "City Manager's Principal Corporate Risk Update", dated 2020 July 23, was electronically distributed and displayed with respect to Verbal Report AC2020-0727.

  • Moved byCitizen Representative Dalton

    That with respect to Verbal Report AC2020-0727, the following be approved:

    That the Audit Committee receive the presentation for the Corporate Record.

    MOTION CARRIED

Item 7.2 Report AC2020-0711 was heard concurrently with Item 7.1 Verbal Report AC2020-0727.

A presentation entitled "Integrated Risk Management Mid-Year Update (including Information Technology)", dated 2020 July 23, was electronically distributed and displayed with respect to Report AC2020-0711.

  • Moved byCitizen Representative Caltagirone

    That with respect to Report AC2020-0711, the following be approved:

    That the Audit Committee:

    1. Receive Report AC2020-0711 and the Presentation for the Corporate Record pursuant to Bylaw 48M2012, Schedule A, Section 5;
    2. Forward this Report to Council for the Corporate Record, and
    3. Direct that Attachment 5 be held confidential pursuant to Sections 24 (Advice from officials) of the Freedom of Information and Protection of Privacy Act; to be reviewed in 2025 July 30.
    MOTION CARRIED

​The following speakers addressed Committee with respect to Report AC2020-0764:

  1. Mary Moran, President/CEO, Calgary Economic Development
  2. Sheila Will, CFO/COO, Calgary Economic Development
  • Moved byCouncillor Gondek

    That with respect to Report AC2020-0764, the following be approved:

    1. That Audit Committee receive this report for the Corporate Record; and
    2. That Audit Committee recommend that Council receive this report for the Corporate Record.
    MOTION CARRIED
  • Moved byCitizen Representative Dalton

    That with respect to Report AC2020-0621, the following be approved:

    1. That Audit Committee receive this report for the Corporate Record; and
    2. That Audit Committee recommend that Council receive this report for the Corporate Record.
    MOTION CARRIED
  • Moved byCitizen Representative Caltagirone

    That with respect to Report AC2020-0824, the following be approved:

    1. That the Audit Committee receive this Report for the Corporate Record; and
    2. That the Audit Committee recommend that Council receive this Report for the Corporate Record.
    MOTION CARRIED

    Committee recessed at 3:10 p.m. and reconvened at 3:21 p.m. with Councillor Woolley in the Chair.

    ROLL CALL

    Councillor Woolley, Councillor Farkas, Councillor Gondek, Citizen Representative Caltagirone, Citizen Representative Dalton, Citizen Representative Lambert


Item 7.6 Report AC2020-0825 was heard concurrently with Item 7.7 Report AC2020-0753.

​The following documents were electronically distributed with respect to Report AC2020-0825:

  • Revised Attachment 3
  • Revised Attachment 4
  • Moved byCitizen Representative Lambert

    That with respect to Revised Report AC2020-0825, the following be approved:

    That Revised Attachment 3, Section 3 of the proposed City Auditor Bylaw be amended as follows:

    Remove “The total term of the appointment must not exceed ten (10) years”.

    ROLL CALL VOTE:

    For: (4)Councillor Woolley, Councillor Gondek, Citizen Representative Caltagirone, and Citizen Representative Lambert
    Against: (2)Councillor Farkas, and Citizen Representative Dalton
    MOTION CARRIED
  • Moved byCouncillor Farkas

    That with respect to Revised Report AC2020-0825, the following be approved, as amended:

    That Audit Committee recommends:

    1. That Revised Attachment 4, the Proposed Text for a bylaw to amend Bylaw 30M2004, the City Auditor Bylaw, be approved; and
    2. That Council give three readings to the proposed Bylaw.
    MOTION CARRIED
  • By General Consent, Committee returned to Item 7.6 after Item 7.9 Report AC2020-0506 to capture a further amendment with respect to Revised Report AC2020-0825.

    Moved byCitizen Representative Lambert

    That with respect to Revised Report AC2020-0825, the following be approved:

    That Revised Attachment 4, Section 3 of the proposed text to amend Bylaw 30M2004, City Auditor Bylaw be amended as follows:
    Remove “The total term of the appointment must not exceed ten (10) years”.

    ROLL CALL VOTE:

    For: (5)Citizen Representative Caltagirone, Citizen Representative Lambert, Councillor Farkas, Councillor Gondek, and Councillor Woolley
    Against: (1)Citizen Representative Dalton
    MOTION CARRIED

Item 7.7 Report AC2020-0753 was heard concurrently with Item 7.6 Report AC2020-0825.

  • Moved byCitizen Representative Lambert

    That with respect to Report AC2020-0753, the following be approved:

    That Attachment 1, Section 5(c), Authority of Audit Committee be amended by adding the words “and Chief Financial Officer”:
    The Audit Committee is authorized to:
    (c) request reports from the City Manager and Chief Financial Officer regarding:
    (i) matters that have a material or significant financial impact to the City; and
    (ii) The City’s integrated Risk Management and corporate risks, at least twice a year.

    That Attachment 1, Schedule A, 2. Regarding the City’s Financial Disclosure and Accounting Practices” be amended by adding a new line (f):

    (f) must meet with the Chief Financial Officer, in the absence of the External Auditor, at least quarterly.

    MOTION CARRIED
  • Moved byCouncillor Farkas

    That with respect to Report AC2020-0753, the following be approved, as amended:

    That Audit Committee recommends:

    1. That Amended Attachment 1, the proposed Audit Committee Bylaw, be approved;
    2. That the Bylaw Review Working Group be thanked for their service; and
    3. That Council give three readings to the proposed Bylaw.
    MOTION CARRIED
  • Moved byCitizen Representative Dalton

    That with respect to Report AC2020-0733, the following be approved:

    That the Audit Committee:

    1. Reviews and approves the Deloitte 2020 Audit Service Plan (Attachment); and
    2. Recommends that Council receive this Report and the Attachment for the Corporate Record.
    MOTION CARRIED

A presentation entitled "AHC City of Calgary Audit Committee", dated 2020 July 23, was electronically distributed and displayed with respect to Report AC2020-0506.

​The following speakers addressed Committee with respect to Report AC2020-0506:

  1. Jaydan Tait, President & CEO, Attainable Homes Calgary Corporation
  2. Gerry Wagner, Chair, Audit and Accountability Committee, Attainable Homes Calgary Corporation
  3. Jaycee Ho, Director of Finance, Attainable Homes Calgary Corporation
  • Moved byCitizen Representative Lambert

    That with respect to Report AC2020-0506, the following be approved:

    That Audit Committee receive the presentation by Attainable Homes Calgary Corporation for the Corporate Record.

    MOTION CARRIED

    By General Consent, Committee returned to Item 7.6 Report AC2020-0825 for a further amendment.


  • Moved byCitizen Representative Dalton

    That pursuant to Sections 16 (Disclosure harmful to business interests of a third party), 19 (Confidential evaluations) and 24 (Advice from officials) of the Freedom of Information and Protection of Privacy Act, Committee move into Closed Meeting at 4:39 p.m. in the Council Boardroom, to consider confidential matters with respect to the following items:

    • 10.1.3 City Auditor (Verbal), AC2020-0731
    • 10.1.4 External Auditor 2019-2020 Performance Assessment, AC2020-0734
     
    MOTION CARRIED
  • Committee reconvened in public meeting at 5:11 p.m. with Councillor Woolley in the Chair.

    ROLL CALL

    Councillor Woolley, Councillor Farkas, Councillor Gondek, Citizen Representative Caltagirone, Citizen Representative Dalton, Citizen Representative Lambert

    Moved byCouncillor Farkas

    That Committee rise and report.

    MOTION CARRIED
No report was given.
No report was given.

​Administration in attendance during the Closed Meeting discussions with respect to Report AC2020-0731:

Clerks: K. Martin and G. Chaudhary. Advice: K. Palmer, C. Smillie, and A. Bleau.  Law: None. Observers: None.

  • Moved byCitizen Representative Dalton

    That with respect to Report AC2020-0731, the following be approved:

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

    MOTION CARRIED
Administration in attendance during the Closed Meeting discussions with respect to Report AC2020-0734:
Clerks: K. Martin and G. Chaudhary. Advice: C. Smillie and C. Male. Law: None. Observers: None
  • Moved byCitizen Representative Dalton

    That with respect to Report AC2020-0734, the following be approved:

    That the Audit Committee:

    1. Recommend that Council receive this report for the Corporate Record; and
    2. Direct that this Report, Attachments and the Closed Meeting discussions remain confidential pursuant to Sections 16 (Disclosure harmful to business interests of a third party) and 19 (Confidential evaluations) of the Freedom of Information and Protection of Privacy Act, to be reviewed 2035 July 23.
    MOTION CARRIED

None

  • Moved byCouncillor Farkas

    That this meeting adjourn at 5:13 p.m.

    MOTION CARRIED

    The following items have been forwarded on to the 2020 September 14 Combined Meeting of Council:

    CONSENT:

    • Integrated Risk Management Mid-Year Update (Including Information Technology), AC2020-0711
    • Opportunity Calgary Investment Fund Administration Audit, AC2020-0764
    • Calgary Fire - Inspections Audit, AC2020-0621
    • City Auditor’s Office 2nd Quarter 2020 Report, AC2020-0824
    • External Auditor 2020 Audit Service Plan and Fees, AC2020-0733
    • External Auditor 2019 – 2020 Performance Assessment, AC2020-0734

    ITEMS FROM OFFICERS, ADMINISTRATION AND COMMITTEES:

    • City Auditor’s Office Bylaw, AC2020-0825
    • Proposed New Audit Committee Bylaw, AC2020-0753


    The next Regular Meeting of the Audit Committee is scheduled to be held on 2020 September 17 at 9:30 a.m.

     

    CONFIRMED BY COMMITTEE ON


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