Audit Committee

Meeting #:
Date:
Time:
-
Location:
Council Chambers, Civic Centre, 2nd Floor
300 City Centre Drive, Mississauga, Ontario, L5B 3C1
And Online Video Conference
Members Present
  • Mayor Bonnie Crombie
  • Councillor Alvin Tedjo, Ward 2
  • Councillor Chris Fonseca, Ward 3 (Vice-chair)
  • Councillor John Kovac, Ward 4
  • Councillor Joe Horneck, Ward 6 (Chair)

Staff Present

Shari Lichterman, Acting City Manager and Chief Administrative Officer

Luis Souza, Director, Internal Audit

Andra Maxwell, City Solicitor

Wesley Anderson, Manager, Financial and Treasury Services

Amy Truong, Senior Internal Auditor

Sacha Smith, Manager of Legislative Services and Deputy City Clerk

Michelle Sanstra, Legislative Coordinator

Others Present

Maria Khoushnood, Partner, KPMG Enterprise
 

1.
CALL TO ORDER

 

Councillor J. Horneck, Chair called the meeting to order at 9:30AM.

2.
INDIGENOUS LAND STATEMENT

 

Councillor J. Horneck, Chair recited the Indigenous Land Statement.

3.
APPROVAL OF AGENDA

 

Approved(Councillor A. Tedjo)

4.
DECLARATION OF CONFLICT OF INTEREST

 

Nil

5.
MINUTES OF PREVIOUS MEETING

 

6.
DEPUTATIONS

 

7.
PUBLIC QUESTION PERIOD - 15 Minute Limit

 

No members of the public registered to speak.

8.
CONSENT AGENDA

 

No items were approved under the Consent Agenda.

9.
MATTERS TO BE CONSIDERED

 

9.1
Internal Audit Quality Assurance Review

This item has attachments. 
1.Item 9.1 Internal Audit Quality Assurance Review - 0112-2023.pdf
2.Item 9.1 City of Mississauga IA Self Assessment - Final Report.pdf

Luis Souza, Director, Internal Audit provided an overview on the Internal Audit Quality Assurance Review.

Members of the Committee engaged in discussion and enquired about standard designations, general recommendations, succession planning, code of ethics declaration, document retention and frequency of reviews. Mr. Souza and Shari Lichterman, Acting City Manager & CFO responded to questions from the Committee.

  • RECOMMENDATIONAC-0001-2023
    Moved ByCouncillor A. Tedjo

    That the Corporate Report dated February 16, 2023 from the Director, Internal Audit with respect to the Internal Audit Quality Assurance Review be received for information.

    YES (4)Councillor C. Fonseca, Councillor J. Kovac, Councillor A. Tedjo, and Councillor J. Horneck
    ABSENT (1)Mayor Crombie
    Carried (4 to 0)

9.2
Internal Audit Activity Report and Work Plan 2023-2025

This item has attachments. 
1.Internal Audit 2023-2025 Work Plan - 0121-2023.pdf
2.Item 9.2 Appendix 1 - CRA Matrix.pdf
3.Item 9.2 Appendix 2 - IA Work Plan 2023-2025.pdf

Luis Souza, Director, Internal Audit provided an overview on the Internal Audit Activity Report and Work Plan 2023 - 2025.

Members of the Committee engaged in discussion and enquired about an update on the  fraud risk management review, management request report, updated value proposition, conformity, messaging to public regarding audit, contracts, value for money, timelines, work plan, 2024 audit list and staff sessions. Mr. Souza, Ms. Lichterman, Acting City Manager & CFO and Wesley Anderson, Manager Financial & Treasury Services responded to questions from the Committee.

  • RECOMMENDATIONAC-0002-2023
    Moved ByCouncillor C. Fonseca

    That the Corporate Report dated February 22, 2023 from the Director, Internal Audit entitled “Internal Audit Activity Report and Work Plan 2023-2025” be approved.

    YES (4)Councillor C. Fonseca, Councillor J. Kovac, Councillor A. Tedjo, and Councillor J. Horneck
    ABSENT (1)Mayor Crombie
    Carried (4 to 0)

9.3
Status of Outstanding Audit Recommendations as of December 31, 2022

This item has attachments. 
1.Outstanding Audit Recommendations as of Dec 31, 2022 - 0116-2023.pdf
2.Item 9.3 Appendix 1 Audit Recommendations Outstanding at December 31, 2022.pdf
3.Item 9.3 Appendix 2 Status of Recommendations Outstanding and Extended for more than a year as of December 31, 2022.pdf

Luis Souza, Director, Internal Audit provided an overview on the Status of Outstanding Audit Recommendations as of December 31, 2022.

Members of the Committee engaged in discussion and enquired about the non union payroll target date, traffic signals and systems program - next steps, GTAA and delayed projects. Mr. Souza and Shari Lichterman, Acting City Manager & CFO responded to questions from the Committee.

  • RECOMMENDATIONAC-0003-2023
    Moved ByCouncillor J. Kovac

    That the Corporate Report dated February 10, 2023 from the Acting City Manager & Chief Administrative Officer regarding the status of outstanding audit recommendations as of December 31, 2022 be received for information.

    YES (4)Councillor C. Fonseca, Councillor J. Kovac, Councillor A. Tedjo, and Councillor J. Horneck
    ABSENT (1)Mayor Crombie
    Carried (4 to 0)

10.
ENQUIRIES

 

Councillor Tedjo inquired about the review of the procurement tender process.

Shari Lichterman, Acting City Manager & CFO suggested a report or education session be prepared regarding the procurement process' and policies.

11.
CLOSED SESSION

 

(Pursuant to Section 239(2) of the Municipal Act, 2001)

  • Whereas the Municipal Act, 2001, as amended, requires Members of Council to pass a motion prior to closing part of a meeting to the public;

    And whereas the Act requires that the motion states the act of the holding of the closed meeting and the general nature of the matter to be considered at the closed meeting;

    Now therefore be it resolved that a portion of the Audit Committee meeting to be held on March 6, 2023 shall be closed to the public to deal with the following matter:

    1. Pursuant to Section 239(2) of the Municipal Act, 2001
      1. Labour relations or Employee negotiations: Final Audit Report: Corporate Services Department, Human Resources Division, Employee and Labour Relations Section – Employee Terminations (Non-Union) Audit

     

    Received

     

    The Committee went into Closed Session at 10:22 AM and returned to Open Session at 10:55 AM

11.1
Labour relations or Employee negotiations: Final Audit Report: Corporate Services Department, Human Resources Division, Employee and Labour Relations Section – Employee Terminations (Non-Union) Audit

 

Amy Truong, Senior Internal Audit provided a presentation on the Final Audit Report: Corporate Services Department, Human Resources Division, Employee and Labour Relations Section - Employee Terminations (Non-Union) Audit. Members of the Committee raised questions. Shari Lichterman, Acting City Manager & CFO, Lori Kelly, Director, Human Resources and Andra Maxwell, City Solicitor responded to questions from the Committee. 

As a result of the Closed Session, the following recommendation was voted on during Open Session:

  • RECOMMENDATIONAC-0004-2023
    Moved ByCouncillor C. Fonseca

    That the report dated February 24, 2023 from the Director, Internal Audit with respect to final audit report, Corporate Services Department, Human Resources Division, Employee and Labour Relations Section – Employee Terminations (Non-Union) Audit, be received for information.

    Carried

12.
ADJOURNMENT

 

10:58 AM (Councillor Tedjo)

No Item Selected