Audit Committee Minutes

Friday, November 29, 2024

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

Council Chamber, 2nd floor, City Hall

Present:

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

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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., Friday, November 29, 2024, and acknowledged that Audit Committee meets on the traditional land of Treaty 6 Territory and the Métis homeland. 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 and Councillor E. Rutherford were absent with notice for a portion of the meeting.

Public Member C. Burrows was absent with notice.

Councillors J. Rice and K. Tang; and N. Jacobsen, Meeting Clerk, M. Moussa and J. Shearer, Office of the City Clerk, were also in attendance.

1.3

Adoption of Agenda

• Moved by: K. Principe

  That the November 29, 2024, Audit Committee meeting agenda be adopted.

  In Favour (5)

  A. Knack, A. Sohi, J. Wright, K. Principe, and M. Madamombe

  Carried (5 to 0)

1.4

Approval of Minutes

• Moved by: A. Knack

  That the minutes from the following meetings be approved:

  • September 4, 2024, Audit Committee
  • October 3, 2024, Special Audit Committee

  In Favour (5)

  A. Knack, A. Sohi, J. Wright, K. Principe, and M. Madamombe

  Carried (5 to 0)

1.5

Protocol Items

1.5.1

Westbrook Elementary School (A. Sohi)

Mayor A. Sohi, on behalf of Audit Committee, welcomed the Grade 6 class from Westbrook Elementary School in Ward papastew and their teacher, S. Nordstrom.

1.5.2

Bessie Nichols School (A. Sohi)

Mayor A. Sohi, on behalf of Audit Committee, welcomed the Grade 6 class from Bessie Nichols School in Ward sipiwiyiniwak and their teacher, C. Barnes.

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, 9.1 and 9.2.

2.2

Vote on Reports not Selected for Debate

All items were selected for debate.

2.3

Requests to Speak

There were no Requests to Speak.

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

Office of the City Auditor Recommendation Follow-up Dashboard Report - As at November 7, 2024

Items 7.1 and 7.2 were dealt with and voted on together.

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

• J. Mryglod, City Auditor

The following members of Administration’s delegation answered questions:

• S. Padbury, Chief Financial Officer and Deputy City Manager, Financial and Corporate Services
• R. Loga, Financial and Corporate Services
• T. Pawlyk, Urban Planning and Economy
• M. Schrijvers, Financial and Corporate Services
• C. Zerebeski, City Operations
• H. Rai, Financial and Corporate Services

N. Jacobsen, Meeting Clerk, answered questions.

• Moved by: J. Wright

  Motion on item 7.1:

  That the November 29, 2024, Office of the City Auditor report OCA02767, be received for information.

  Motion on item 7.2:

  That the November 29, 2024, Office of the City Manager report OCM02735, be received for information.

  In Favour (6)

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

  Carried (6 to 0)

7.2

Administrative Update on the Auditor's Dashboard Report

Items 7.1 and 7.2 were dealt with and voted on together (see item 7.1).

7.3

Facility Maintenance Services Audit

Items 7.3 and 7.4 were dealt with and voted on together.

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

• J. Mryglod, City Auditor

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

• C. McKeown, Acting Deputy City Manager, City Operations
• A. Sharma, City Operations

 The following member of Administration’s delegation answered questions:

• S. Padbury, Chief Financial Officer and Deputy City Manager, Financial and Corporate Services

• Moved by: A. Knack

  Motion on item 7.3:

  That the November 29, 2024, Office of the City Auditor report OCA02768, be received for information. 

  Motion on item 7.4:

  That the November 29, 2024, City Operations report CO02706, be received for information.

  In Favour (6)

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

  Carried (6 to 0)

7.4

Administration Response to Facility Maintenance Services Audit

Items 7.3 and 7.4 were dealt with and voted on together (see item 7.3).

7.5

Fraud Risk Management 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, City Auditor

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

• S. Padbury, Chief Financial Officer and Deputy City Manager, Financial and Corporate Services

The following member of the delegation answered questions:

• L. Glasbeek, Office of the City Auditor

• Moved by: A. Knack

  Motion on item 7.5:

  That the November 29, 2024, Office of the City Auditor report OCA02769, be received for information.

  Motion on item 7.6:

  That the November 29, 2024, Financial and Corporate Services report FCS02755, be received for information.

  In Favour (6)

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

  Carried (6 to 0)

7.6

Administration Response to Fraud Risk Management Audit

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

7.7

KPMG 2024 Audit Planning Report

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

• N. Kinal, KPMG

The following member of the delegation answered questions: 

• N. Fuerderer, KPMG

• Moved by: M. Madamombe

  That the KPMG Audit Plan for the year ending December 31, 2024, as set out in the Attachment 1 of the November 29, 2024, external report EXT02749, be approved.

  In Favour (6)

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

  Carried (6 to 0)

8.

Responses to Councillor Inquiries

There were no Responses to Councillor Inquiries on the agenda.

9.

Private Reports

• Moved by: J. Wright

  That Audit Committee meet in private pursuant to sections 16 (disclosure harmful to business interests of a third party), 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 items 9.1 and 9.2.

  In Favour (6)

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

  Carried (6 to 0)

  Audit Committee met in private at 10:56 a.m., Friday, November 29, 2024.

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

  • J. Mryglod, City Auditor

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

  • K. Bjornstad, Financial and Corporate Services

  The following member of Administration's delegation answered questions:

  • H. Rai, Financial and Corporate Services 

  The following member of the delegation answered questions:

  • J. Solowan, Office of the City Auditor
  
  
• Moved by: J. Wright

  That Audit Committee meet in public.

  In Favour (6)

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

  Carried (6 to 0)

  Audit Committee met in public at 11:32 a.m., Friday, November 29, 2024.

  
  

9.1

2025 Annual Work Plan

• Moved by: E. Rutherford
  1. That the Office of the City Auditor 2025 Annual Work Plan, as set out in Attachment 1 of the November 29, 2024, Office of the City Auditor report OCA02770, be approved.
  2. That the discussion of the November 29, 2024, Office of the City Auditor report OCA02770 remain private pursuant to sections 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.

  In Favour (5)

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

  Carried (5 to 0)

9.2

External Auditors - Annual Performance and Non-Audit Services Update

• Moved by: M. Madamombe
  1. That the November 29, 2024, Financial and Corporate Services report FCS02665, be received for information.
  2. That the November 29, 2024, Financial and Corporate Services report FCS02665 remain private pursuant to sections 16 (disclosure harmful to business interests of a third party) and 24 (advice from officials) of the Freedom of Information and Protection of Privacy Act.

  In Favour (6)

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

  Carried (6 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 1:51 p.m., Friday, November 29, 2024.