Minutes

Audit Committee

The Corporation of the City of Brampton

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Hybrid Meeting - Virtual Option & In-Person in Council Chambers – 4th Floor – City Hall
Members Present:
  • Regional Councillor M. Medeiros (Chair)
  • Regional Councillor R. Santos (Vice-Chair)
  • Regional Councillor M. Palleschi
  • City Councillor J. Bowman
  • City Councillor D. Whillans
  • City Councillor H. Singh
  • Rishi Jain, Citizen Member
Members Absent:
  • Regional Councillor G. Dhillon (personal)
  • Iqbal Ali, Citizen Member (regrets)
  • Abid Zaman, Citizen Member (regrets)
Staff Present:
  • Paul Morrison, Interim Chief Administrative Officer
  • Diana Soos, Commissioner, Legislative Services
  • Marlon Kallideen, Commissioner, Community Services
  • Jason Schmidt-Shoukri, Commissioner, Planning, Building and Economic Development
  • Cynthia Ogbarmey-Tetteh, Acting Commissioner, Corporate Support Services
  • Mike Parks, Acting Commissioner, Public Works and Engineering
  • Richard Gervais, Acting Director, Internal Audit
  • Vincent Rodo, Director, Transit
  • Kim Kane, Deputy Fire Chief, Fire and Emergency Services
  • Rajat Gulati, Senior Manager, Realty Services, Legislative Services
  • Sameer Akhtar, City Solicitor
  • Peter Fay, City Clerk
  • Charlotte Gravlev, Deputy Clerk
  • Sonya Pacheco, Legislative Coordinator

1.
Call to Order
 

The meeting was called to order at 9:30 a.m. and adjourned at 10:05 a.m.

As this meeting of the Audit Committee was conducted with in-person and electronic participation by the Members, the meeting started with the City Clerk calling the roll for attendance at the meeting, as follows:

Members present during roll call: Councillor Medeiros, Councillor Santos, Councillor Palleschi, Councillor Whillans, Councillor Bowman, Councillor Singh, Citizen Member Rishi Jain 

Members absent during roll call: Councillor Dhillon (personal), Citizen Member Abid Zaman (regrets), Citizen Member Iqbal Ali (regrets)

Others present: Councillor Fortini

 

2.
Approval of Agenda
 

The following motion was considered. 

  • AU013-2022

    That the agenda for the Audit Committee Meeting of May 17, 2022 be approved, as published and circulated.

    Carried

3.
Declarations of Interest under the Municipal Conflict of Interest Act
 

Nil

 

4.
Consent
 

In keeping with Council Resolution C019-2021, the Meeting Chair reviewed the relevant agenda items during this section of the meeting and allowed Members to identify agenda items for debate and consideration, with the balance to be approved as part of the Consent Motion given the items are generally deemed to be routine and non-controversial.

The following items listed with a caret (^) were considered to be routine and non-controversial by the Committee and were approved at one time.

6.1, 6.3, 6.5

The following motion was considered.

  • AU014-2022

    That the following items to the Audit Committee Meeting of May 17, 2022, be approved as part of Consent:

    6.1, 6.3, 6.5

    A recorded vote was taken and the motion carried, as follows:

    Yea (7): Regional Councillor Santos, City Councillor Whillans, Regional Councillor Palleschi, Regional Councillor Medeiros, City Councillor Bowman, City Councillor Singh, Citizen Member Rishi Jain

    Absent (3): Regional Councillor Dhillon, Citizen Member Iqbal Ali, Citizen Member Abid Zaman  

    Carried (7 to 0)

     

5.
Presentations\Delegations
 

5.1
Delegation from Maria Khoushnood, Partner, KPMG Enterprise, re: 2021 Audited Consolidated Financial Statements for the City of Brampton
 

Item 7.1 was brought forward and dealt with at this time.

Maria Khoushnood, Partner, KPMG Enterprise, presented KPMG's Audit Findings Report for the year ended December 31, 2021, and highlighted the following:

  • Audit quality and highlights
    • No significant control deficiencies were identified
  • Audit differences and accountability estimates
  • KPMG's independence to the City of Brampton, as required by professional standards
  • Impacts of the COVID-19 pandemic and related revisions to the audit plan
  • Audit risks and results
  • Uncorrected differences and corrected adjustments
  • Appendices provided for information, including new audit standards coming into effect

The following motion was considered.

  • AU015-2022

    1. That the delegation from Maria Khoushnood, Partner, KPMG Enterprise, re: 2021 Audited Consolidated Financial Statements for the City of Brampton, to the Audit Committee Meeting of May 17, 2022, be received;

    2. That the report titled: 2021 Audited Consolidated Financial Statements for the City of Brampton, to the Audit Committee Meeting of May 17, 2022, be received; and

    3. That the 2021 Audited Consolidated Financial Statements for the City of Brampton, be approved.

    Carried

6.
Reports - Internal Audit
 

6.1
^ Staff Report re: 2022 Internal Audit Work Plan Status Update
This item has attachments. 

1.Report - 2022 Internal Audit Work Plan Status Update.pdf
2.Appendix 1- Internal Audit 2022 Work Plan Status.pdf
3.Appendix 2- Updated 2022 Internal Audit Work Plan.pdf
  • AU016-2022

    That the report titled: 2022 Internal Audit Work Plan Status Update, to the Audit Committee Meeting of May 17, 2022, be received.

    Carried

6.2
Staff Report re: Update of Internal Audit Charter and Audit Committee Terms of Reference
This item has attachments. 

1.Report - Update of Internal Audit Charter and Audit Committee Terms of Reference.pdf
2.Appendix 1 Internal Audit Charter Version 2022 – Clean.pdf
3.Appendix 2 Internal Audit Charter Version 2022 – Marked.pdf
4.Appendix 3 Audit Committee Terms of Reference 2022 – Clean.pdf

The following motion was considered.

  • AU017-2022

    That the report titled: Update of Internal Audit Charter and Audit Committee Terms of Reference, to the Audit Committee Meeting of May 17, 2022, be deferred to the September 27, 2022 Audit Committee meeting.

    Carried

6.3
^ Staff Report re: Corporate Fraud Prevention Hotline Update – Q1 2022
This item has attachments. 

1.Report - Corporate Fraud Prevention Hotline Update – Q1 2022.pdf
  • AU018-2022

    That the report titled: Corporate Fraud Prevention Hotline Update - Q1 2022, to the Audit Committee Meeting of May 17, 2022, be received.

    Carried

6.4
Staff Report re: Corporate Fraud Prevention Policy Updates
This item has attachments. 

1.Report - Corporate Fraud Prevention Policy Updates.pdf
2.Appendix 1- Operational Approach.pdf
3.Appendix 2- Updated Corporate Fraud Prevention Policy- Marked.pdf
4.Appendix 3- Updated Corporate Fraud Prevention Policy- Clean.pdf
5.Appendix 4- Corporate Fraud Prevention Policy GOV-110- v September 2019.pdf

The following motion was considered.

  • AU019-2022

    That the report titled: Fraud Prevention Policy Updates, to the Audit Committee Meeting of May 17, 2022, be deferred to the September 27, 2022 Audit Committee meeting.

    Carried

6.5
^ Staff Report re: Status of Management Action Plans - Q1 2022
This item has attachments. 

1.Report - Status of Management Action Plans - Q1 2022 .pdf
2.Appendix 1- Management Action Plans as at March 31, 2022.pdf
3.Appendix 2- Management Action Plan Status Details as at March 31, 2022.pdf
  • AU020-2022

    That the report titled: Status of Management Actions Plans – Q1 2022, to the Audit Committee Meeting of May 17, 2022, be received.

    Carried

6.6
Staff Report re: Realty Services – Gap Analysis
This item has attachments. 

1.Report - Realty Services Gap Analysis.pdf
2.Appendix 1- Realty Services- Gap Analysis.pdf

Committee discussion on this matter included the following:

  • Purpose for conducting a gap analysis instead of an audit, and differences of these processes
  • Gap analysis findings
  • Impact of staff shortages on the Realty Services Division, and immediate action required by management to address process gaps and fill staff vacancies
  • Expediting the timelines for management responses to the findings 
  • Details regarding the number of staff shortages and the prioritization of work  
  • Impact of multiple departmental shifts of the Realty Services Division on the ability to provide the  annual transitional buildings report to Council, and an indication from staff that the next report is anticipated to be provided to Council in June 2022
  • Management of City-owned properties by various departments
  • Objective of the Realty Services function to maintain an inventory of all City-owned properties, and information from staff regarding the implementation of an IT solution, and review of best practices, to improve this function
  • Concerns regarding staff editing rights and the lack of an audit trail in the Integrated Workplace Management System (IWMS), and an indication from staff that this issue will be addressed to ensure proper controls are implemented
  • Backlog in updating physical and electronic files

The following motion was considered.

  • AU021-2022

    That the report titled: Realty Services – Gap Analysis, to the Audit Committee Meeting of May 17, 2022, be received.

    Carried

7.
Reports - Finance
 

8.
Other/New Business
 

Nil

 

9.
Question Period
 

Nil

 

10.
Public Question Period
 

The public was given the opportunity to submit questions in person or via e-mail to the City Clerk’s Office regarding any decisions made during the meeting. P. Fay, City Clerk, confirmed that no questions were submitted regarding decisions made at this meeting.

11.
Closed Session
 

Nil

 

12.
Adjournment
 

The following motion was considered.

  • AU022-2022

    That the Audit Committee do now adjourn to meet again on Tuesday, September 27, 2022 at 9:30 a.m. or at the call of the Chair.

    Carried
No Item Selected