Audit Committee

Minutes

Meeting #:

9

Date:

Monday, December 02, 2024

Time:

9:30 A.m. - 2:30 P.m.

Location:

Champlain Room, 110 Laurier Avenue West, and by electronic participation

Present:

• Chair: Councillor Cathy Curry, 
• Vice-Chair: Councillor David Brown, 
• Councillor David Hill, 
• Councillor Theresa Kavanagh, 
• Councillor Marty Carr, 
• Councillor Catherine Kitts, 
• Councillor Allan Hubley, 
• and Councillor Wilson Lo 

---

1.

Notices and meeting information for meeting participants and the public

Notices and meeting information are attached to the agenda and minutes, including: availability of simultaneous interpretation and accessibility accommodations; in camera meeting procedures; information items not subject to discussion; personal information disclaimer for correspondents and public speakers; notices regarding minutes; and hybrid participation details.

Accessible formats and communication supports are available, upon request.

Except where otherwise indicated, reports requiring Council consideration will be presented to Council on December 11, 2024 in Audit Committee Report 9.

The deadline to register by phone to speak, or submit written comments or visual presentations is 4 pm on November 29, and the deadline to register to speak by email is 8:30 am on December 2.

These “Summary Minutes” indicate the disposition of items and actions taken at the meeting. This document does not include all of the text that will be included in the full Minutes, such as the record of written and oral submissions. Recorded votes and dissents contained in the Summary Minutes are draft until the full Minutes of the meeting are confirmed by the Committee. The draft of the full Minutes (for confirmation) will be published with the agenda for the next regular Committee meeting and, once confirmed, will replace this document.

2.

Declarations of Interest

No Declarations of Interest were filed.

3.

Confirmation of Minutes

3.1

AC Minutes 8 – 20 September 2024

• Carried

4.

Finance and Corporate Services Department

4.1

2024 KPMG Financial Statement Audit Plan

File: ACS2024-FCS-FIN-0012 – City-wide

• Report Recommendation(s)

  That the Audit Committee and Council receive this report for information.

  Received

4.2

2025 Draft Operating and Capital Budget – Audit Committe

File: ACS2024-FCS-FSP-0017 - City-wide

• Report Recommendation(s)

  That the Audit Committee consider the relevant portions of the 2025 Operating and Capital Budgets and make recommendations to Council sitting in Committee of the Whole to be held December 11, 2024.

  Carried
• Motion No. AC 2024-09-01
  Moved by D. Brown

  That the Audit Committee recommend that Council, sitting as Committee of the Whole, approve the Audit Committee 2025 Draft Budget as follows:

  1. Operating Resource Requirement – Office of the Auditor General (p. 2);
  2. Operating Resource Requirement – External and Special Audits (p. 4).
     
     
  Carried

5.

Office of the Auditor General

5.1

Office of the Auditor General (OAG) – New Global Audit Standards

File: ACS2024-OAG-BVG-0012 – City-wide

• Report Recommendation(s)

  That the Audit Committee recommend that Council approve the Office of the Auditor General’s Audit Charter. 

  Carried

5.2

Office of the Auditor General (OAG) – Fraud Investigation Report

File No. ACS2024-OAG-BVG-0013 - City-wide

To access "Document 2 – OAG: Addendum 1 – EY Report", please see oagottawa.ca at the following link: https://www.oagottawa.ca/reports/investigation-and-review-reports/.

• Motion No. AC 2024-09-02
  Moved by D. Brown

  WHEREAS the report and supporting documents for item 5.2 titled “Office of the Auditor General (OAG) – Fraud Investigation Report” was not circulated with the agenda package;

  THEREFORE BE IT RESOLVED that the Audit Committee approve the addition of these documents for consideration by the Committee at today’s meeting, pursuant to Section 89(3) of the Procedure By-law (being By-law no. 2022-410).

  Carried
• Report Recommendation(s)

  That the Audit Committee receive the investigation report and recommend that Council consider and approve the recommendations.

  Carried
• Motion No. AC 2024-09-03
  Moved by D. Brown

  WHEREAS the Office of the Auditor General (OAG) provided an Audit on Enterprise Risk to the City in June of 2022; and

  WHEREAS this audit found that there were a number of opportunities to improve and strengthen current risk management practices across the City; and

  WHEREAS some of these improvements could help identify and mitigate the risks of fraud and corruption within the City; and

  WHEREAS in response to the audit, staff provided Q4 2023 as the date before which all audit recommendations would be resolved; and

  WHEREAS some audit recommendations remain unresolved.

  THEREFORE BE IT RESOLVED THAT staff be directed to provide an update on the status of recommendations identified in the OAG Audit on Enterprise Risk Management; and

  BE IT FURTHER RESOLVED THAT this update include a detailed review of each audit recommendation, including its current completion status; and

  BE IT FURTHER RESOLVED that, in the event that any audit recommendations remain incomplete, staff be directed to provide explanations as to why the self-imposed timelines for completion have been missed; and

  BE IT FURTHER RESOVLED that for any incomplete audit recommendations, staff provide a new completion timelines; and

  BE IT FURTHER RESOLVED that this update be provided during the February 2025 meeting of the Audit Committee.

  Carried

6.

In Camera Items

7.

Notices of Motions (For Consideration at Subsequent Meeting)

There were no Notices of Motion.

8.

Inquiries

There were no Inquiries.

9.

Other Business

There was no other business.

10.

Adjournment

Next Meeting

To be determined.

The meeting adjourned at 12:16 pm.