Audit Committee Minutes

Thursday, November 30, 2023

9:30 A.m. - 5:00 P.m.

River Valley Room, 1st floor, City Hall

Present:

• A. Sohi, 
• J. Wright, 
• A. Knack, 
• K. Principe, 
• E. Rutherford, 
• C. Burrows, 
• and M. Madamombe 

---

1.

Call to Order and Related Business

1.1

Call to Order and Land Acknowledgement

Mayor A. Sohi called the meeting to order at 9:31 a.m., Thursday, November 30, 2023, and acknowledged that Audit Committee meets on the traditional land of Treaty 6 Territory and Métis Homelands. The Chair also acknowledged the diverse Indigenous peoples whose ancestors' footsteps have marked this territory for centuries such as: Cree, Dene, Saulteaux, Blackfoot, Nakota Sioux, as well as Métis and Inuit, and now settlers from around the world.

1.2

Roll Call

Mayor A. Sohi conducted roll call and confirmed the attendance of Members of Audit Committee.

Mayor A. Sohi was absent with notice for a portion of the meeting.

Councillors T. Cartmell and A. Stevenson; and K. Stolarz, Deputy City Clerk, J. Shearer and J. Vizbar, Office of the City Clerk, were also in attendance. 

1.3

Adoption of Agenda

• Moved by: J. Wright

  That the November 30, 2023, Audit Committee meeting agenda be adopted with the following change:

  Replacement report:

  • 7.4 Administrative Update on the Auditor's Dashboard
    - Office of the City Manager report OCM02152

  In Favour (7)

  A. Knack, C. Burrows, A. Sohi, E. Rutherford, J. Wright, K. Principe, and M. Madamombe

  Carried (7 to 0)

1.4

Approval of Minutes

• Moved by: A. Knack

  That the September 22, 2023, Audit Committee meeting minutes be approved.

  In Favour (7)

  A. Knack, C. Burrows, A. Sohi, E. Rutherford, J. Wright, K. Principe, and M. Madamombe

  Carried (7 to 0)

1.5

Protocol Items

1.5.1

International Day of Persons with Disabilities (J. Wright)

Mayor A. Sohi, on behalf of Audit Committee, recognized Sunday, December 3rd, as International Day of Persons with Disabilities, and how the City of Edmonton supports the people who live in the communities providing the foundation of a safe and resilient city.

2.

Items for Discussion and Related Business

2.1

Select Items for Debate

The following items were selected for debate: 7.1, 7.2, 7.3, 7.4, 7.5, 7.6, 7.7, 7.8 and 9.1. 

2.2

Vote on Reports not Selected for Debate

• Moved by: J. Wright

  That the recommendations in the following reports be approved:

  • 7.9 Enterprise Risk Management - Policy C587 Update
  • 7.10 Annual Corporate Strategic Risk Profile

  In Favour (7)

  A. Knack, C. Burrows, A. Sohi, E. Rutherford, J. Wright, K. Principe, and M. Madamombe

  Carried (7 to 0)

2.3

Requests to Speak

• Moved by: A. Sohi

  That Audit Committee hear from the following speaker:

  • 7.5 Civic Agencies Governance Audit 
  • 7.6 Administration Response to Civic Agencies Governance Audit

  1. 1. 1. S. Heschuk

  • 7.7 City's Response to 311 Requests
  • 7.8 Administration Response to City's Response to 311 Requests Audit Administration Response to Civic Agencies Governance Audit

  1. 1. 1. S. Heschuk

  In Favour (7)

  A. Knack, C. Burrows, A. Sohi, E. Rutherford, J. Wright, K. Principe, and M. Madamombe

  Carried (7 to 0)

2.4

Requests for Specific Time on Agenda

There were no requests for items to be dealt with at a specific time on the agenda. 

3.

Councillor Inquiries

There were no Councillor Inquiries. 

4.

Reports to be Dealt with at a Different Meeting

There were no Reports to be Dealt with at a Different Meeting. 

5.

Requests to Reschedule Reports

There were no Requests to Reschedule Reports.  

6.

Unfinished Business

There was no Unfinished Business on the agenda. 

7.

Public Reports

7.1

KPMG Audit Planning Report

The following member of the delegation made a presentation and answered questions:

• N. Kinal, KPMG

The following member of Administration’s delegation answered questions:

• H. Rai, Financial and Corporate Services

• Moved by: M. Madamombe

  That the KPMG Audit Planning Report for the year ending December 31, 2023, as set out in Attachment 1 of the November 30, 2023, KPMG report EXT02201, be approved.

  In Favour (7)

  A. Knack, C. Burrows, A. Sohi, E. Rutherford, J. Wright, K. Principe, and M. Madamombe

  Carried (7 to 0)

7.2

Fraud and Misconduct Hotline Program Activity Report

The following member of the delegation made a presentation and answered questions:

• J. Mryglod, Acting City Auditor

• Moved by: M. Madamombe

  That the November 30, 2023, Office of the City Auditor report OCA02194, be received for information.

  In Favour (7)

  A. Knack, C. Burrows, A. Sohi, E. Rutherford, J. Wright, K. Principe, and M. Madamombe

  Carried (7 to 0)

7.3

Office of the City Auditor Recommendation Follow-up Dashboard Report - As at November 10, 2023

Items 7.3 and 7.4 were dealt with together.

The following member of the delegation made a presentation and answered questions:

• J. Mryglod, Acting City Auditor

The following member of Administration’s delegation answered questions:

• J. Flaman, Deputy City Manager, Community Services

• Moved by: M. Madamombe

  That the November 30, 2023, Office of the City Auditor report OCA02193, be received for information.

  In Favour (7)

  A. Knack, C. Burrows, A. Sohi, E. Rutherford, J. Wright, K. Principe, and M. Madamombe

  Carried (7 to 0)

7.4

Administrative Update on the Auditor's Dashboard

Items 7.3 and 7.4 were dealt with together.

• Moved by: M. Madamombe

  That the November 30, 2023, Office of the City Manager report OCM02152, be received for information.

  In Favour (7)

  A. Knack, C. Burrows, A. Sohi, E. Rutherford, J. Wright, K. Principe, and M. Madamombe

  Carried (7 to 0)

7.5

Civic Agencies Governance Audit

Items 7.5 and 7.6 were dealt with and voted on together.

The following member of the delegation made a presentation and answered questions:

• J. Mryglod, Acting City Auditor

The following member of Administration’s delegation made a presentation and answered questions:

• A. Giesbrecht, City Clerk

The following member of the public made a presentation and answered questions:

• S. Heschuk

The following members of Administration’s delegation answered questions:

• K. Stolarz, Deputy City Clerk
• S. Padbury, Chief Financial Officer and Deputy City Manager, Financial and Corporate Services
• N. Jacobsen, Employee and Legal Services

• Moved by: J. Wright
  1. That the November 30, 2023, Office of the City Auditor report OCA02191, be received for information.
  2. That the November 30, 2023, Office of the City Clerk report OCC02137, be received for information.

  In Favour (7)

  A. Knack, C. Burrows, A. Sohi, E. Rutherford, J. Wright, K. Principe, and M. Madamombe

  Carried (7 to 0)

7.6

Administration Response to Civic Agencies Governance Audit

Items 7.5 and 7.6 were dealt with and voted on together (see item 7.5). 

7.7

City's Response to 311 Requests

Items 7.7 and 7.8 were dealt with and voted on together.

The following member of the delegation made a presentation and answered questions:

• J. Mryglod, Acting City Auditor

The following members of the Administration’s delegation made a presentation and answered questions:

• S. Padbury, Chief Financial Officer and Deputy City Manager, Financial and Corporate Services
• C. Sparks, Office of the City Manager

The following member of the public made a presentation:

• S. Heschuk

The following members of Administration’s delegation answered questions:

• E. Robar, Deputy City Manager, City Operations
• K. Cardinal, Financial and Corporate Services

• Moved by: A. Knack
  1. That the November 30, 2023, Office of the City Auditor report OCA02192, be received for information.
  2. That the November 30, 2023, Financial and Corporate Services report FCS02139, be received for information.

  In Favour (7)

  A. Knack, C. Burrows, A. Sohi, E. Rutherford, J. Wright, K. Principe, and M. Madamombe

  Carried (7 to 0)

7.8

Administration Response to City's Response to 311 Requests Audit

Items 7.7 and 7.8 were dealt with and voted on together (see item 7.7).

7.9

Enterprise Risk Management - Policy C587 Update

This item was not selected for debate and was dealt with as part of item 2.2. The following motion carried:

That Audit Committee recommend to City Council:

That revised Enterprise Risk Management Policy C587A, as set out in Attachment 1 of the November 30, 2023, Financial and Corporate Services report FCS02101, be approved.

7.10

Annual Corporate Strategic Risk Profile

This item was not selected for debate and was dealt with as part of item 2.2. The following motion carried:

That the November 30, 2023, Financial and Corporate Services report FCS01975, be received for information. 

8.

Responses to Councillor Inquiries

There were no Responses to Councillor Inquiries on the agenda. 

9.

Private Reports

9.1

2024 Annual Work Plan

• Moved by: J. Wright

  That Audit Committee meet in private pursuant to sections 17 (disclosure harmful to personal privacy), 24 (advice from officials) and 29 (information that is or will be available to the public) of the Freedom of Information and Protection of Privacy Act for the discussion of item 9.1.

  In Favour (7)

  A. Knack, C. Burrows, A. Sohi, E. Rutherford, J. Wright, K. Principe, and M. Madamombe

  Carried (7 to 0)

  Audit Committee met in private at 11:49 a.m., Thursday, November 30, 2023.

  
  

• The following member of the delegation made a presentation and answered questions:

  • J. Mryglod, Acting City Auditor
  Moved by: J. Wright

  That Audit Committee meet in public.

  In Favour (7)

  A. Knack, C. Burrows, A. Sohi, E. Rutherford, J. Wright, K. Principe, and M. Madamombe

  Carried (7 to 0)

  Audit Committee met in public at 12:16 p.m., Thursday, November 30, 2023.

  
  
• Moved by: A. Knack

  That the Office of the City Auditor 2024 Annual Work Plan as outlined in Attachment 1 of the November 30, 2023, Office of the City Auditor report OCA02190, be approved and that Office of the City Auditor report OCA02190 be made public.

  In Favour (7)

  A. Knack, C. Burrows, A. Sohi, E. Rutherford, J. Wright, K. Principe, and M. Madamombe

  Carried (7 to 0)

10.

Motions Pending

There were no Motions Pending on the agenda. 

11.

Notices of Motion and Motions without Customary Notice

Mayor A. Sohi asked whether there were any Notices of Motion. There were none. 

12.

Adjournment

The meeting adjourned at 12:22 p.m., Thursday, November 30, 2023.