Audit Committee

Meeting #:
Date:
Time:
-
Location:
Online Video Conference
Members Present
  • Mayor Bonnie Crombie
  • Councillor Stephen Dasko, Ward 1 (Vice-Chair)
  • Councillor Karen Ras, Ward 2
  • Councillor Ron Starr, Ward 6
  • Councillor Dipika Damerla , Ward 7 (Chair)

Staff Present

Paul Mitcham, City Manager and Chief Administrative Officer
Shari Lichterman, Commissioner of Corporate Services and Chief Financial Officer
Jodi Robillos, Commissioner of Community Services

Luis Souza, Director, Internal Audit

Jeff Jackson, Director, Finance and Treasurer 

Raj Sheth, Director, Facilities and Property Management 

Wesley Anderson, Manager, Financial and Treasury Services
Vandana Waghela, Internal Auditor
Yianni Foufas, Senior Internal Auditor

Dayna Obaseki, Legislative Coordinator

1.
CALL TO ORDER
 

Councillor Damerla, Chair called the meeting to order at 9:33AM.

2.
INDIGENOUS LAND STATEMENT
 

"We acknowledge the lands which constitute the present-day City of Mississauga as being part of the Treaty and Traditional Territory of the Mississaugas of the Credit First Nation, The Haudenosaunee Confederacy the Huron-Wendat and Wyandotte Nations. We recognize these peoples and their ancestors as peoples who inhabited these lands since time immemorial. The City of Mississauga is home to many global Indigenous Peoples.


As a municipality, the City of Mississauga is actively working towards reconciliation by confronting our past and our present, providing space for Indigenous peoples within their territory, to recognize and uphold their Treaty Rights and to support Indigenous Peoples. We formally recognize the Anishinaabe origins of our name and continue to make Mississauga a safe space for all Indigenous peoples."

Councillor Damerla, Chair recited the Indigenous Land Statement. 

Luis Souza, Director of Internal Audit announced that Craig Emick, Information Technology Auditor is retiring and that Vandana Waghela, Internal Auditor will be filling Mr. Emick’s position.

3.
APPROVAL OF AGENDA
 

Approved (Councillor Dasko)

4.
DECLARATION OF CONFLICT OF INTEREST
 

Nil.

5.
MINUTES OF PREVIOUS MEETING
 

6.
DEPUTATIONS
 

6.1
Kevin Travers, Partner, KPMG to introduce Maria Khoushnood, Partner, KPMG as the City of Mississauga's new Auditor at KPMG
 

Mr. Travers introduced Ms. Khoushnood the City of Mississauga's new KPMG Auditing Partner.  He briefly provided a rationale behind the change of Auditors. 

7.
PUBLIC QUESTION PERIOD - 15 Minute Limit
 

Public Comments: Advance registration is required to participate and/or to make comments in the public meeting.  Any member of the public interested in speaking to an item listed on the agenda must register by calling 905-615-3200 ext. 5425 or by emailing dayna.obaseki@mississauga.ca  by Thursday, December 2, 2021 before 4:00PM.


Pursuant to Section 42 of the Council Procedure By-law 0139-2013, as amended:


Audit Committee may grant permission to a member of the public to ask a question of Audit Committee, with the following provisions:

  1. Questions may be submitted to the Clerk at least 24 hours prior to the meeting;
  2. A person is limited to two (2) questions and must pertain specific item on the current agenda and the speaker will state which item the question is related to;
  3. The total speaking time shall be five (5) minutes maximum, per speaker, unless extended by the Mayor or Chair; and
  4. Any response not provided at the meeting will be provided in the format of a written response.

No members of public registered to speak. 

8.
MATTERS TO BE CONSIDERED
 

8.1
2021 Audit Plan
This item has attachments. 

1.2021 Audit Plan - 0682-2021.pdf
2.Appendix 1 - 2021 Audit Engagement Letter.pdf
3.Appendix 2 - 2021 Audit Planning Report.pdf

Maria Khoushnood, Partner, KPMG spoke to the Audit Planning Report and noted the Executive Summary, Scope, Materiality, and Risks as well as key audit procedures, timelines and new standards. 

Councillor Damerla inquired if any aspects in the Audit Plan were new.  Ms. Khoushnood responded that there have been changes to the audit procedures that may include operations and/or the pandemic, such as tax receivables and additional funding.

  • RECOMMENDATIONAC-0010-2021
    Moved ByCouncillor R. Starr

    That the report dated November 10, 2021 from the Commissioner of Corporate Services and Chief Financial Officer titled “2021 Audit Plan” be received for information.

    YES (3)Councillor Dasko, Councillor R. Starr, and Councillor Damerla
    ABSENT (2)Mayor Crombie, and Councillor Ras
    Carried (3 to 0)

8.2
Final Audit Reports:
This item has attachments. 

1.Corporate Report for Audit Reports - Dec 6 2021 AC - 0683-2021.pdf
2.Appendix 1 - CMS Parks Forestry Env Div - Waste Diversion - Audit Report - Final.pdf
3.Appendix 2 - CPS FPM Div - Supplies Inventory - Audit Report - Final.pdf
  1. Community Services Department, Parks, Forestry & Environment Division, Environment Section – Waste Diversion Audit
  2. Corporate Services Department, Facilities & Property Management Division, Facilities Maintenance Section – Supplies Inventory Audit

Yianni Foufas, Senior Internal Auditor provided a presentation on the Waste Diversion Audit and noted the background, scope, objectives and action plans. Mr. Foufas highlighted the following recommendations to establish a cross-functional waste diversion working group, formalize a contingency plan and procedural documentation and establish Service Level Agreements or contracts for relevant vendors.  He advised that a total of eight (8) recommendations resulted from this audit and noted that management agreed to all the recommendations. He further noted that four (4) recommendations are targeted to be completed in 2022, two (2) in 2023 and the remaining two (2) in 2024.

 

Councillor Ras joined the meeting at 9:53AM during Item 8.2(1) presentation.

 

Councillor Starr inquired about coordination overlap. Mr. Foufas responded that there is currently informal coordination, however the reasoning behind working group recommendation is that there is lack of sufficient coordination.

 

Vandana Waghela, Internal Auditor provided a presentation on the Supplies Inventory Audit and spoke to the background, scope, objectives, themes, observations and risks. Ms. Waghela highlighted the following high priority observations; centralize tracking and inventory control, supervisory review over purchases and inventory use and security of valuable inventory. She advised that a total of eleven (11) recommendations resulted from this audit and management agreed to all recommendations. She further noted that one recommendation is already completed, another one will be completed today and the remaining recommendations are targeted to be completed by the end of 2022.

 

Members of the Committee raised questions and concerns regarding benchmarking, trends, monitoring, timelines, centralized inventory, warranty, property markers on inventory and staffing resources.  Ms. Waghela, Shari Lichterman, Commissioner of Corporate Services and Chief Financial Officer, Raj Sheth, Direct of Facilities and Property Management and Rob Bowslaugh, Manager of Facilities Maintenance responded to questions from the Committee.

 

DIRECTION to staff was given to report back in a year on the implementation results of the audit recommendations outlined in the report.

  • RECOMMENDATIONAC-0011-2021
    Moved ByCouncillor Ras

    That the report dated November 19, 2021 from the Director, Internal Audit with respect to final audit reports:

    1. Community Services Department, Parks, Forestry & Environment Division, Environment Section – Waste Diversion Audit; and,
    2. Corporate Services Department, Facilities & Property Management Division, Facilities Maintenance Section – Supplies Inventory Audit

    be received for information.

    YES (5)Mayor Crombie, Councillor Ras, Councillor R. Starr, Councillor Damerla, and Councillor Dasko
    Carried (5 to 0)

9.
ENQUIRIES
 

Nil.

10.
CLOSED SESSION - Nil.
 

11.
ADJOURNMENT
 

10:22AM (Councillor Dasko)

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