MINUTES

AUDIT COMMITTEE

Meeting #:
Date:	Thursday, February 28, 2019 at 9:30 A.m. - 3:30 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 M. Dalton
• Citizen Representative M. Lambert
• Executive Assistant C. Smillie

ALSO PRESENT:

• Acting Chief Financial Officer, C. Male
• Legislative Assistant J. Dubetz
• Acting City Clerk K. Martin
• City Auditor K. Palmer
• External Auditor H. Gill

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1.

CALL TO ORDER

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

2.

OPENING REMARKS

No opening remarks were made at today's meeting.

3.

CONFIRMATION OF AGENDA

• Moved by Councillor Farkas

  That the Agenda for the 2019 February 28 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, 2019 January 31

• Moved by Councillor Carra

  That the Minutes of the Regular Meeting of the Audit Committee held on 2019 January 31, be confirmed.

  MOTION CARRIED

5.

POSTPONED REPORTS

None

6.

ITEMS FROM OFFICERS, ADMINISTRATION AND COMMITTEES

6.1

Audit Committee 2018 Year-End Annual Status Report - AC2019-0023

Councillor Woolley, on behalf of the Audit Committee, thanked Executive Assistant Smillie for her work in 2018, including her support of the 2026 Olympic and Paralympic Winter Games Assessment Committee.

• Moved by Citizen Representative Lambert

  That with respect to Report AC2019-0023, the following be approved:

  That the Audit Committee received this Report and Attachment for information.

  MOTION CARRIED

6.2

City Auditor's Office 2018 Annual Report - AC2019-0213

Citizen Representative Lambert, on behalf of the citizen members of the Audit Committee, thanked City Auditor Palmer and her staff for their work and support in 2018.

• Moved by Citizen Representative Dalton

  That with respect to Report AC2019-0213, the following be approved:

  That the Audit Committee:

  1. Receive this report for information; and
  2. Recommend that Council receives this report for information.
  MOTION CARRIED

6.3

Annual Control Environment Assessment Audit - AC2019-0214

• Moved by Citizen Representative Lambert

  That with respect to Report AC2019-0214, the following be approved:

  That the Audit Committee:

  1. Receive this report for information; and
  2. Recommend that Council receives this report for information.
  MOTION CARRIED

7.

ITEMS DIRECTLY TO COMMITTEE

7.1

REFERRED REPORTS

None

 

 

7.2

NOTICE(S) OF MOTION

None

 

8.

URGENT BUSINESS

None

 

9.

CONFIDENTIAL ITEMS

• Moved by Councillor Gondek

  That pursuant to Sections 19 (Confidential evaluations), 24 (Advice from officials), 25 (Disclosure harmful to economic and other interests of a public body), 26 (Testing procedures, tests and audits) and 27 (Privileged information) of the Freedom of Information and Protection of Privacy Act, the Audit Committee move into Closed Meeting, at 10:28 a.m., in the Council Lounge, to discuss confidential matters with respect to the following items:

  • 9.1.1 Audit Forum (Verbal) - AC2019-0200;
  • 9.1.3 City Auditor (Verbal) - AC2019-0202;
  • 9.1.4 External Auditor 2018 Service Plan Update - AC2019-0273; and
  • 9.1.5 Audit Committee 2017 - 2018 Self-Assessment Update, AC2019-0008.
  MOTION CARRIED

  The Audit Committee reconvened in the Chamber at 11:34 a.m. with Councillor Woolley in the Chair.

  
  
• Moved by Councillor Gondek

  That the Audit Committee rise and report at this time.

  MOTION CARRIED

9.1

ITEMS FROM OFFICERS, ADMINISTRATION AND COMMITTEES

9.1.1

Audit Forum (Verbal) - AC2019-0200

People in attendance during the Closed Meeting discussions with respect to Report AC2019-0200:

Administration: Clerk: K. Martin, J. Dubetz; Advice: C. Male, G. Weibe; Observer: C. Smillie

Non-Administration: Observer: K. Palmer, H. Gill, N. Torgrimson

• Moved by Councillor Gondek

  That with respect to Report AC2019-0200, the following be approved:

   That the Audit Committee:

  1. Receive Verbal Report AC2019-0200 for information; and
  2. Direct that the Closed Meeting discussions remain confidential pursuant to Sections 24 and 25 of the Freedom of Information and Protection of Privacy Act; to be reviewed in 2024 February.
  MOTION CARRIED

9.1.2

External Auditor (Verbal) - AC2019-0201

No report was given.

 

9.1.3

City Auditor (Verbal) - AC2019-0202

People in attendance during the Closed Meeting discussions with respect to Report AC2019-0202:

Administration: Clerk: K. Martin, J. Dubetz; Observer: C. Male, G. Weibe, C. Smillie

Non-Administration: Advice: K. Palmer; Observer: H. Gill, N. Torgrimson

 

• Moved by Councillor Farkas

  That with respect to Report AC2019-0202, the following be approved:

  That the Audit Committee:

  1. Receive Verbal Report AC2019-0202 for information; and
  2. Direct that the Closed Meeting discussions remain confidential pursuant to Section 24 of the Freedom of Information and Protection of Privacy Act, to be reviewed in 2024 February.
  MOTION CARRIED

9.1.4

External Auditor 2018 Service Plan Update - AC2019-0273

A confidential revised Report and Attachment were distributed with respect to Report AC2019-0273.

 

People in attendance during the Closed Meeting discussions with respect to Report AC2019-0273:

Administration: Clerk: K. Martin, J. Dubetz; Observer: C. Male, G. Weibe, C. Smillie

Non-Administration: Advice: H. Gill; Observer: K. Palmer, N. Torgrimson

• Moved by Citizen Representative Lambert

  That with respect to Report AC2019-0273, the following be approved:

  That the Audit Committee:

  1. Approve the Recommendations contained in Revised Report AC2019-0273; and
  2. Direct that this Report, Recommendations, Distributions and Closed Meeting discussions remain confidential pursuant to Sections 24 and 26 of the Freedom of Information and Protection of Privacy Act, until 2019 April 17, when the External Auditor’s 2018 Year-End Report is published in the Agenda for the Audit Committee’s 2019 April 23 meeting.
  MOTION CARRIED

9.1.5

Audit Committee 2017-2018 Self-Assessment Update - AC2019-0008

People in attendance during the Closed Meeting discussions with respect to Report AC2019-0008:

Administration: Clerk: K. Martin, J. Dubetz; Advice: C. Smillie

• Moved by Citizen Representative Dalton

  That with respect to Report AC2019-0008, the following be approved:

   That the Audit Committee:

  1. Approve the Administration Recommendation contained in Report AC2019-0008; and
  2. Direct that the Report, Recommendations and Closed Meeting discussions remain confidential pursuant to Section 19 and 24 of the Freedom of Information and Protection of Privacy Act; to be reviewed by 2024 February.
  MOTION CARRIED

  Council Woolley, on behalf of members of the Audit Committee, introduced and welcomed Acting City Clerk Martin to her advisory role for the Audit Committee for 2019.

   

  
  

9.2

URGENT BUSINESS

None

 

 

10.

ADJOURNMENT

• Moved by Councillor Farkas

  That this meeting adjourn at 11:41 a.m.

  MOTION CARRIED

   

  THE FOLLOWING ITEMS HAVE BEEN FORWARDED TO THE 2019 MARCH 18 COMBINED MEETING OF COUNCIL:

  CONSENT:

  City Auditor's Office 2018 Annual Report - AC2019-0213

  Annual Control Environment Assessment Audit - AC2019-0214

   

  CONFIDENTIAL CONSENT:

  External Auditor 2018 Service Plan Update - AC2019-0273

   

  CONFIRMED BY COMMITTEE ON