Audit Committee

Meeting #:

Date:

Monday, March 18, 2024

Time:

9:30 A.m. - 12:30 P.m.

Location:

Council Chambers, Civic Centre, 2nd Floor

300 City Centre Drive, Mississauga, Ontario, L5B 3C1

and Online Video Conference

Members Present

• Mayor (Vacant)
• 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
Geoff Wright, Commissioner, Transportation and Works
Jodi Robillos, Commissioner, Community Services
Amy Truong, Director, Internal Audit
Megan Piercey, Legislative Coordinator
 
Others Present
Maria Khoushnood, Partner, KPMG Enterprise

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1.

CALL TO ORDER

Councillor J. Horneck, Chair called the meeting to order at 9:31 AM.

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

5.1

Audit Committee Minutes - December 4, 2023

Approved (Councillor J. Kovac)

6.

DEPUTATIONS - Nil

7.

PUBLIC QUESTION PERIOD - 15 Minute Limit - Nil

Nil

8.

CONSENT AGENDA - Nil

9.

MATTERS CONSIDERED

9.1

Proposed Amendments to the Internal Audit Charter By-law, the Audit Committee Terms of Reference and the Council Procedure By-law

No discussion took place regarding this item.

• RECOMMENDATION AC-0001-2024
  Moved By Councillor A. Tedjo
  1. That the Internal Audit Charter By-law 0065-2013 be amended in order to update Schedule “A” as outlined in Appendix 1 to the report from Internal Audit dated February 28, 2024 entitled, “Proposed Amendments to the Internal Audit Charter By-law, the Audit Committee Terms of Reference and the Council Procedure By-law.”
  2. That the Audit Committee Terms of Reference By-law 0069-2015 be repealed.
  3. That the new Audit Committee Terms of Reference By-law be enacted, which will include the updated terms of reference, as outlined in Appendix 2 to the report from Internal Audit dated February 28, 2024 entitled, “Proposed Amendments to the Internal Audit Charter Bylaw, the Audit Committee Terms of Reference and the Council Procedure By-law.”
  4. That Schedule “A” of the Council Procedure By-law 0044-2022 be amended in order to amend the minimum frequency of meetings for the Audit Committee, as outlined in Appendix 3 to the report from Internal Audit dated February 28, 2024 entitled, “Proposed Amendments to the Internal Audit Charter By-law, the Audit Committee Terms of Reference and the Council Procedure By-law.” 

  YES (4)	Councillor C. Fonseca, Councillor J. Kovac, Councillor A. Tedjo, and Councillor J. Horneck
  ABSENT (1)	Mayor (Vacant)

  Carried (4 to 0)

9.2

Internal Audit Work Plan 2024-2026

No discussion took place regarding this item.

• RECOMMENDATION AC-0002-2024
  Moved By Councillor C. Fonseca

  That the Corporate Report dated February 12, 2024 from the Director, Internal Audit entitled “Internal Audit Work Plan 2024-2026” be approved.

  YES (4)	Councillor C. Fonseca, Councillor J. Kovac, Councillor A. Tedjo, and Councillor J. Horneck
  ABSENT (1)	Mayor (Vacant)

  Carried (4 to 0)

9.3

Final Audit Reports:

1. Community Services Department, Recreation & Culture Division, Culture & Events Section, Event Development Unit – Celebration Square Audit
2. Community Services Department, Parks, Forestry & Environment Division, Parks Operations Section – Parks Operations Turf Inventory Audit

*Audit Presentations Added Post Meeting

Airene Cunanan, Senior Internal Auditor provided a presentation regarding the Celebration Square Audit. A. Cunanan advised that this audit resulted in a total of seven (7) recommendations. Management has agreed and committed to completing five (5) recommendations by the first quarter and the remaining two (2) by the second quarter of this year. Committee members engaged in discussion and enquired about grant funding, budget recovery and the broader music strategy in different parks. Jodi Robillos, Commissioner, Community Services and Amy Truong, Director, Internal Audit responded to questions.

Vandana Waghela, Information Technology Auditor provided a presentation regarding the Parks Operations Turf Inventory Audit. V. Waghela advised that a total of eight (8) recommendations resulted from this audit. Management has agreed to complete three (3) by the end of 2024, four (4) by the end of 2025 and one (1) by the end of 2026. Committee members engaged in discussion and enquired about the re-establishing inventory management post-pandemic, Standard Operating Procedures (SOPs), and staff training. A. Truong, J. Robillos, V. Waghela, and Nadia Paladino, Director, Parks & Forestry & Environment responded to questions.

• RECOMMENDATION AC-0003-2024
  Moved By Councillor J. Kovac

  That the report dated March 1, 2024 from the Director, Internal Audit with respect to final audit
  reports:

  1. Community Services Department, Recreation & Culture Division, Culture & Events Section, Event Development Unit – Celebration Square Audit; and;
  2. Community Services Department, Parks, Forestry & Environment Division, Parks Operations Section – Parks Operations Turf Inventory Audit.

  be received for information.

  YES (4)	Councillor C. Fonseca, Councillor J. Kovac, Councillor A. Tedjo, and Councillor J. Horneck
  ABSENT (1)	Mayor (Vacant)

  Carried (4 to 0)

9.4

Status of Outstanding Audit Recommendations as of December 31, 2023

No discussion took place regarding this item.

• RECOMMENDATION AC-0004-2024
  Moved By Councillor C. Fonseca

  That the Corporate Report dated January 31, 2024 entitled “Status of Outstanding Audit Recommendations as of December 31, 2023” from the City Manager & Chief Administrative Officer be received for information.

   

  YES (4)	Councillor C. Fonseca, Councillor J. Kovac, Councillor A. Tedjo, and Councillor J. Horneck
  ABSENT (1)	Mayor (Vacant)

  Carried (4 to 0)

10.

ENQUIRIES

Nil

11.

CLOSED SESSION - Nil

12.

ADJOURNMENT

10:06 AM (Councillor J. Kovac)