Minutes of Audit and Accountability Standing CommitteeWednesday, March 04, 2020 12:00 P.m. - 2:00 P.m.Conference Room A, 4th Floor City HallPresent:Boyd Chislett, Citizen Representative - ChairMayor Danny BreenCouncillor Deanne StapletonStaff:Kevin Breen, City ManagerDerek Coffey, Deputy City Manager of Finance and AdministrationSean Janes, City Internal AuditorTanya Haywood, Deputy City Manager Community ServicesSean McGrath, Senior Internal AuditorShanna Fitzgerald, Legislative AssistantShelley Traverse, Manager of Financial ServicesOthers:Adam Fitzpatrick and Kelsie Montgomery of BDO Canada1.CALL TO ORDER 2.PRESENTATIONS/DELEGATIONS 2.1BDO Canada - Audit Planning Report Adam Fitzpatrick and Kelsie Montgomery of BDO Canada were in attendance to present the audit planning report. They provided a snapshot summary and outlined the audit plan. The following was noted: BDO's overall audit strategy involves extensive partner and manager involvement in all aspects of the planning and execution of the audit and is based on their overall understanding of the City. They will perform a risk-based audit which allows focus of audit effort on higher risk areas and other areas of concern for management and the City Council. The practice of testing controls in the Fall can improve efficiency. Testing controls will be reviewed by BDO. 3.APPROVAL OF THE AGENDA 3.1Adoption of Agenda Moved ByDeanne StapletonSeconded ByDanny BreenThat the agenda be adopted as presented.MOTION CARRIED4.ADOPTION OF THE MINUTES 4.1Adoption of the Minutes - November 5, 2019 1.Post-Meeting Minutes - Audit and Accountability Standing Committee_Nov05_2019 - English.pdfMoved ByDanny BreenSeconded ByDeanne StapletonThat the minutes of November 5, 2019 be adopted as presented.MOTION CARRIED5.BUSINESS ARISING FROM THE MINUTES 5.1Summary of Outstanding Internal Audit Recommendations 1.Info Note Status of Recommendations.pdf2.1 Follow-up Summary Report Commercial Property Tax Allowance.pdf3.2 Follow-up Summary Report Non Profit Housing.pdf4.3 Follow-up Summary Report eTendering.pdfThe City Internal Auditor provided a summary of the outstanding internal audit recommendations to the Committee.5.2Status of Previously Issued Audit Reports 1.Info Note Status of Previously Issued Audit Reports.pdf2.Status of Previously Issued Audit Reports.pdfThe City Internal Auditor provided an update on the status of previously issued audit reports.6.NEW BUSINESS 6.1Three-year Audit Plan (2020 – 2022) 1.Decision Note Three Year Audit Plan.pdf2.Audit Plan 2020 - 2022.pdfThe City Internal Auditor outlined the three-year audit plan. It was noted that Continuous Improvement are reviewing permitting processes.Moved ByDeanne StapletonSeconded ByDanny BreenThat the three-year audit plan be approved.MOTION CARRIED6.2Travel Authorization – IIA Canada National Conference 1.Decision Note Travel Authorization.pdfMoved ByDeanne StapletonSeconded ByDanny BreenThat the travel request for the City Internal Auditor to attend the IIA Canada National Conference in Calgary, Alberta from September 13-16, 2020 be approved.MOTION CARRIED6.3Summary of 2019 Audit Activities 1.Info Note Summary of 2019 Audit Activities.pdfThe above noted was considered for information.7.IN CAMERA 7.1St. John’s Sports & Entertainment Investigation into Float Discrepancy Follow-up Report Public Comments: 7.2Citizen Service Centre – Cash Handling Follow-up Summary Report Public Comments: 7.3St. John’s Transportation Commission – Cash Handling Follow-up Summary Report Attachments | Public Comments1.Info Note Status of Recommendations.pdf2.1 Follow-up Summary Report Commercial Property Tax Allowance.pdf3.2 Follow-up Summary Report Non Profit Housing.pdf4.3 Follow-up Summary Report eTendering.pdf7.4Other Business Attachments | Public Comments1.Info Note Status of Previously Issued Audit Reports.pdf2.Status of Previously Issued Audit Reports.pdf8.ADJOURNMENT There being no further business, the meeting adjourned at 1:43 pm.No Item Selected This item has no attachments1.Post-Meeting Minutes - Audit and Accountability Standing Committee_Nov05_2019 - English.pdf1.Info Note Status of Recommendations.pdf2.1 Follow-up Summary Report Commercial Property Tax Allowance.pdf3.2 Follow-up Summary Report Non Profit Housing.pdf4.3 Follow-up Summary Report eTendering.pdf1.Info Note Status of Previously Issued Audit Reports.pdf2.Status of Previously Issued Audit Reports.pdf1.Decision Note Three Year Audit Plan.pdf2.Audit Plan 2020 - 2022.pdf1.Decision Note Travel Authorization.pdf1.Info Note Summary of 2019 Audit Activities.pdf