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From YouTube: Auditor General Committee - September 17, 2021
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A
Structural
prior
excuse
me,
structural
necessities.
In
that
initial
period,
I've
begun
developing
a
budget
for
2022..
We
did
have
an
allotment
for
the
remainder
of
the
2021
year
and
we've
assigned
that
out
to
certain
areas.
But
I
think
looking
forward
really
is
is
the
discussion
that
we'll
be
having
with
this
committee
about
what
the
budget
for
2022
will
look
like
space.
A
A
I
haven't
seen
anything
huge
at
this
point
and
I
don't
believe
that
there
will
be,
but
it's
a
process
that
we
do
have
to
go
through
and
of
course
we
need
the
information
technology,
computers,
peripherals
and
all
of
that,
I'm
very
pleased
to
say
that
when
I
showed
up
on
the
first
day
of
september
7th
I
had
the
I
walked
into
an
office
that
was
already
set
up
and
I
very
soon
an
I.t
support
person
came
in
with
a
computer
and
a
cell
phone
and
all
the
other
bits
and
pieces.
A
A
Knowledge
of
business,
the
the
bylaw
contemplates
the
auditor
general
determining
what
standards
will
apply
to
the
work
that's
being
done
and
the
background
work
that
had
been
done
for
the
recruitment
committee
by
the
canadian,
comprehensive
audit
foundation
or
ccaf
suggested
that
there
were
three
potential
frameworks
that
the
the
audit
office
could
follow.
I've
looked
around
at
what
other
local
government
auditors
in
canada
are
following,
and
indeed
they
have
followed
each
of
the
three
different
standards
in
different
cities.
A
We
have
internal
audit
standards
which
we
could
follow,
and
some
cities
use
that
we
have
an
internal
audit
department
at
the
city
of
vancouver.
So
I'm
not
really
sure
that
that's
the
appropriate
framework
there's
also
an
american
standard
called
yellow
book,
which
applies
to
local
government
auditing
and
again,
you
know,
I'm
not
sure,
that's
the
appropriate
framework,
because
you
know
we
are
in
canada
and
we
have
perfectly
good
canadian
audit
standards
for
insurance
engagements
for
the
public
sector,
and
that
is
what
I
intend
to
follow
is
what
I'm
most
familiar
with.
A
It
worked
very
well
at
the
auditor.
General's
office
of
british
columbia
worked
very
well
at
the
auditor
general
for
local
government's
office,
and
so
I
see
no
reason
to
not
proceed
with
that.
To
that
end,
I've
been
in
touch
with
the
chartered
professional
accountants
of
british
columbia
and
we'll
be
registering
the
audit
office
as
a
practicing
office
with
the
organization
next
week.
My
audit
license
will
be
transferred
over
to
that
and
my
practicing
license
as
an
individual
will
transfer
over
and
and
so
will
be
set
up.
A
We
should
take
comfort
from
that,
because
what
that
means
is
an
adherence
to
professional
standards
for
all
of
the
work.
It
means
that,
just
like
any
other
practicing
office
in
british
columbia
for
any
private
or
public
sector
auditor
will
be
subject
to
independent
external
review
to
ensure
compliance
with
canadian
auditing
standards
of
I've
already
commenced
meetings.
I've
met
a
couple
of
members
of
council
already
and
we'll
continue
doing
that.
I've
met
a
couple
of
members
of
senior
staff
already
as
well
and
we'll
continue
doing
that.
A
I
also
met
with
with
the
director
of
internal
audit
tony
hoy,
and
we
had
a
really
good
conversation,
something
a
question
that
has
come
up
quite
often
as
well.
Will
there
be
overlap
between
the
two
areas
and
that's
something
that
tony
and
I
very
much
agree
we
do
not
want
to
do.
It
doesn't
serve
the
city's
interest,
and
so
what
we
discussed
was
you
know
how
we're
going
to
coordinate
our
our
work
programs
to
ensure
we
don't.
We
have.
A
You,
know
understanding
of
the
areas
that
would
be
his
areas
and
areas
that
better
my
areas.
Also,
we
we
talked
about
the
potential
for
coordination
with
staff.
He
has
some
staff
that
have
particular
skill
sets
that
I
think
would
be
quite
useful,
whereas
my
staff
will
be
composed
generally
of
largely
generalists.
A
He
has
some
very
specific
technical
expertise
and
was
quite
welcoming
in
the
idea
that
perhaps
I
could
borrow
some
staff
from
time
to
time
when
and
as
needed
to
to
bump
up
my
capacity
rather
than
hiring
expensive
external
consultants.
It's
a
win-win
for
the
city.
In
that
regard,
we
also
talked
about
how
we'll
handle
whistleblowing
complaints
as
they
come
in
and
what
we
agreed
to
is
that
as
they
come
in
we'll
convene
and
we'll
talk
about
who's
best
positioned
to
address
that
in
some
cases
it
might
be
more
practical
for
an
external
audit.
A
In
other
cases,
it
might
be
something
that
that
tony's
team
is
is
able
to
handle
immediately
and
without
an
awful
lot
of
investment.
So
again,
I
think
that's
a
win-win
for
the
city,
we'll
get
the
right
people
applied
to
to
situations
as
they
arise.
I've
met
with
legal
and
foi
as
well.
That's
something
that
I
brought
up
during
the
interview
process,
a
general
concern
about
how
freedom
of
information
and
protection
of
privacy
act
will
be
applied
to
the
work
of
this
office
work.
That's
the
audit
files.
A
Excuse
me
of
the
auditor
general
of
british
columbia
and
the
local
government
auditor
were
exempt
from
that
act
and
in
this
case
they
aren't.
But
we
do
have
to
work
through
to
make
sure
that
the
foi
operates
in
a
way
that
does
not
impede
the
intent,
effectiveness
and
independence
of
the
office
and
maintains
the
confidentiality
of
those
who
are
providing
information.
B
D
Well,
let's
take
a
a
quick
pause
while
we
see
if
we
can
get
mike
back
on
the
line.
B
D
Sure,
okay,
folks,
we're
gonna
take
a
five-minute
recess.
I
think
mike
doesn't
even
know
he's
not
connected
because
it
looks
like
he's
still
advancing
the
slide
q
so
we'll
take
a
five
minute
recess,
we'll
be
back
at
1
31.
A
Excellent,
thank
you
so
I'll
start
from
the
top
on
this
one
again,
so
in
the
intermediate
priorities
and
their
knowledge
of
business,
we'll
have
I'll
met
with
the
advisory
committee,
we'll
have
the
audit
manual
drafted
and
we'll
have
whatever
policies
and
procedures
are
necessary
put
in
place.
A
One
thing
I
wanted
to
conduct
was
an
external
audit
orientation
with
council,
and
I
believe
we
have
a
meeting
scheduled.
The
purpose
of
that
is
is
twofold:
it's
really
intended
to
be
a
two-way
exchange
of
information,
and
it's
to
enhance
council's
knowledge
with
respect
to
what
performance
audit
is
what
they
can
expect
from
it.
What
the
process
looks
like
what
they
can
expect
from
me
and
and
what
things
are
going
to
look
like
from
from
there
and
but
on
the
other
side
of
it,
I'm
really
looking
also
for
input.
A
As
far
as
I
is
putting
that
the
plan
together,
what
what
priorities
are
and
and
really
to
to
to
brainstorm
group
thing,
if
you
will,
what
everybody
is,
is
thinking
in
the
room
about
where
the
priorities
could
be
and
very
interested
in
that
input.
A
There
we
go
okay,
so
we're
into
the
the
final
period
the
tertiary
priorities.
This
is
the
operational
structure
that
I've
been
looking
at
to
have
in
place
for
the
office
over
the
long
term,
so
under
each
other
principle,
will
be
an
audit
team
composed
of
two
or
more
people
at
different
levels,
recognizing
that
there
will
be
growth
in
different
roles
and
those.
So
the
red
boxes
are
employees,
the
purple
boxes
would
be
contractors,
so
the
eqcr
or
engagement
quality
control,
reviewer
is
actually
a
standards.
Driven
position
is
required.
A
It's
essentially
a
second
partner
review
for
for
the
audit
pro
each
audit.
What
it
is
is
we
have
an
experienced
individual
come
in,
go
through
the
file
and
see
if
the
individual
reaches
the
same
conclusions,
that
the
audit
team
did
the
same
conclusions,
recommendations
based
on
the
findings
that
have
been
put
together
and
would
write
reports
to
me
saying
saying
to
that
effect
that,
yes,
they
have,
they
found
no
deviations
from
from
standards
and
that
I
can
have
confidence
that
the
file
is,
is
appropriate
and
appropriately
supports
the
findings
and
recommendations.
A
In
the
final
report,
the
technical
reviewer
is
really
a
person
for
each
of
the
audit
team
leaders.
The
other
principles
to
to
lean
on
the
technical
reviewer
is
again.
Another
experienced
auditor
can
speak
to
particular
technical
issues
in
relation
to
audit
could
be
sampling
techniques.
It
could
be
interview
processes,
it
could
be
how
to
craft
messages
in
in
the
final
report.
A
We'll
be
hiring
principals
begin
to
manage
a
recruitment
process
in
this
final
phase
and
and
training.
Well,
I
don't
know
what
training
needs
will
be
we'll
be
depending
very
much
on
the
skills
and
experience
of
the
individuals
that
we're
able
to
hire.
Fortunately,
I've
done
an
awful
lot
of
performance
audit
training
myself
over
the
years.
A
Structural
necessities:
okay,
so
we'll
put
the
the
contractors
the
will
be
put
out
to
open
tender,
so
request
for
qualifications
of
the
public
domain,
we'll
draft
our
audit
templates,
which
are
really
just
the
nuts
and
bolts
to
ensure
consistency
between
audits
and
conformity
with
canadian
audit
standards.
A
A
I
did
a
couple
of
interviews
when
my
position
was
initially
announced,
and
that
was
fine
but,
as
I
told
them-
and
I
I
wish
this
had
been
reported
actually,
but
I'm
not
the
story,
the
work
is
the
story,
and
and
so
that
that's
really
this
is
where
I
want
to
leave
that
when
we
have
work
I'll,
be
very
open
and
available
to
the
media
to
help
ensure
that
there's
a
good
understanding
of
what's
in
our
reports
and
what
the
recommendations
and
findings
actually
mean.
But
that's
the
story,
not
the
individual.
A
Here,
top
three
risks:
it's
not
a
typo
getting
right
people
in
the
right
place.
The
right
time
is
going
to
be
a
challenge.
It's
a
difficult
market
right
now.
Fortunately,
we
I
I've
reached
out
to
a
couple
of
folks
and
who
I
think
would
be
good
fits
and
they
are
interested.
A
But
you
know
we.
We
have
a
lot
of
spaces
to
fill.
I'm
of
the
view
quite
honestly
that
it's
better
to
proceed
without
a
full
compliment
than
to
hire
the
wrong
people
into
positions.
It's
the
the
issues
of
hiring
the
wrong
people,
the
wrong
fit.
The
challenges
associated
with
that
far
outweigh
any
benefits
of
having
somebody
actually
in
a
role
and
trying
to
do
a
job
that
they
might
not
be
well
suited
for
status
update.
Yes,
this
is
my.
A
A
Now
what
that
is
is
that
all
city
staff
are
required
to
respect
and
support
the
independence
of
the
auditor
general
and
in
fact
I
would
like
to
take
this
opportunity
to
thank
the
city
manager
and
his
team
for
the
work
that's
gone
into
having
the
office
prepared
and
also
the
office
of
the
city
clerk
for
all
the
work
that
they
have
done,
ensuring
that
the
office
is
set
up
and
that
I
could
to
the
best
way
possible,
hit
the
ground
running,
and
so
we've
begun
contracting
process
to
to
get
the
support.
A
So
we
can
develop
proper
job
descriptions
and
whatnot
we've
had
outreach
to
the
province
so
anyway,
it
I
think
we've
made
as
much
progress
as
could
reasonably
be
inspected.
Excuse
me
expected
in
a
very
short
amount
of
time
and
and
that
wouldn't
have
been
possible
without
the
the
full
cooperation
and
support
of
city
staff.
So
so
my
thanks
very
much
so
that
brings
to
the
conclusion
my
presentation
and
welcome
any
questions.
D
Great
thanks
mike
and
I'll
just
preface
my
here
by
saying
I'm
having
a
little
bit
of
a
technical
difficulty
with
my
chair
panel.
So
forgive
me
I
do
see
counselor
kirby,
young
and
counselor
bly
on
the
cue,
but
it's
not
possible
for
me
to
track
who
was
on
first.
Although
I
know
kirby
young
was
so.
We
will
open
it
up
to
questions
from
the
committee
members
and
please
add
yourself
to
the
crest
on
queue.
D
D
So
on
that
note,
counselor
kirby
young
questions
of
mike.
E
Yeah
thanks
jaren,
thanks
to
mr
mcdonnell,
for
the
presentation
appreciate
it,
given
that
this
is
a
public
in
an
open
meeting,
and
so,
if
you
will
not
an
introduction
not
just
to
yourself
but
really
importantly
to
the
function
of
auditor
general
for
the
city
for
the
first
time,
I
wanted
to
pose
a
couple
of
questions
from
the
perspective
of
channeling,
the
public
which
I
think
are
going
to
be,
and
I
think
where
the
interest
is
going
to
be,
is
how
do
the
public
weigh
in
if
they
have
a
suggestion
or
input
with
respects
to
a
topic
or
audit,
you
know
potentially
an
area
of
concern,
and
then
perhaps
you
can.
E
You
know
secondarily
speak
to
that
in
terms
of
how
are
those
audit
priorities
determined,
and
so
I'm
asking
from
the
public's
perspective.
So
I'll
start
with
that
one.
I've
got
a
couple
questions
for
you,
that's
my
first
one.
A
Yeah,
that's
an
excellent
question.
Thank
you
very
much
and
interestingly
enough,
I've
already
had
input
from
the
public.
Emails
have
been
sent
to
the
city
clerk's
office
and
were
forwarded
to
me,
and
I
and
I've
responded
to
them
from
members
of
the
public.
The.
I
think
it's
really
important
that
the
the
audit
office
be
open
to
to
input,
but
it's
really
important
also
to
to
say
well.
Thank
you
very
much
for
that
input,
we'll
take
it
under
advisement
and-
and
I
mean
that
in
all
seriousness,
take
it
under
advisement.
A
The
avenue
that
I
would
like
to
put
in
place
to
do
that
is,
I
haven't
set
up
in
in
the
first
90
days.
First
hundred
days.
Excuse
me,
but
it
is
part
of
the
sort
of
well
the
next
hundred
days
and
that
is
getting
in
place
a
website
for
the
the
audit
office.
So
if
you'll
look
at
other
local
government,
auditors
and
other
cities,
they
all
have
their
own
independent
web
web
pages
and
that
will
provide
an
opportunity
for
input
in
a
secure
way.
A
And
obviously
any
information
that
members
of
the
public
provide
would
be
would
maintain
confidentiality
with
that.
But
I
think
it's
really
important
that
that
interested
citizens
have
the
opportunity
to
make
suggestions,
whether
that's
through
the
formal
whistleblowing
process
or
whether
that's
through
a
note
quite
quickly
to
me
or
my
staff.
E
Okay,
so
we
have
a
limited
amount
of
time,
so
just
reflect
back
to
you
know.
What
I
heard
for
clarity
is
that
there
will
be
a
dedicated
mechanism,
email
or
otherwise,
and
probably
some
information
forthcoming,
for
how
people
can
do
that.
But
then,
in
the
meanwhile
information
through
the
regular
channels,
city
clerk
will
be
forwarded
on
to
you
correct.
E
Okay,
that's
fantastic,
and
then
the
second
question
that
I
have
too.
That
may
also
be
one
that
comes
forward,
and
you
know
I
I
might
have
the
counselor
and
others
may.
The
public
may
have
expectations
of
us
is
we
often
have
topics
that
we
hear
about
quite
consistently,
such
as?
E
How
do
we
know
that
the
city
of
vancouver
is
getting
value
for
its
rental
policies
in
terms
of
what
we're
giving
up
in
dcls,
for
example,
and
is
the
value
there
in
terms
of
that,
and
you
know
related
to
that
in
terms
of
those
funds
when
community
amenity
contributions
or
development
cost
levies
are
coming
in?
Is
the
city
getting
value
for
what
they're
expending
them
on
in
terms
of
delivery?
E
So
I
guess
the
question
related
to
that
is:
are
you
are
those
sort
of
large
style
questions
on
your
mind,
and
you
know
that
something,
like
will
audits,
run
the
gamut
from
something
like
that
to
things
like
operations
as
to
are
we
efficient
in
terms
of
managing
our
urban
forest?
Maybe
you
can
just
give
us
a
bit
of
perspective.
A
Well,
those
all
sound
like
excellent
potential
topics
and
without
committing
that
that
they're
going
to
be
on
the
audit
plan.
Necessarily
I
I
think
that
those
are
those
are
ideas
that
I
actually
would
welcome
the
opportunity
to
explore
further
when,
when
we
have
our
scheduled
meeting
next
week
and
or
the
week
after
any
event
when
we
get
together-
and
I
would
like
to
learn
more
about
those
to
explore
those
those
potential
areas.
A
A
I
think
it's
important
that
we
learn
to
walk
before
we
run,
so
my
thought
will
be
that
our
first
few
topics
will
not
be
necessarily
the
most
complicated
that
we
could
come
across
some
of
those
those
areas,
sound
in
fact
that
they
could
be
quite
detailed,
quite
complicated
and
quite
technical,
and
and
so
that
that,
to
my
mind,
is
it
is
going
to
be
a
very
relevant
consideration.
As
we
put
the
plant
together.
E
A
D
F
Thank
you
very
much
chair
and
thank
you
very
much
mike
great
to
hear
from
you
today.
I
just
wanted
to
flag
you
mentioned
about
the
auditor
general
advisory
committee.
F
Could
you
just
offer
a
little
bit
more
detail
in
terms
of
how
that
advisory
committee
will
function,
and
perhaps
you
know
already,
we
have
a
number
of
advisory
committees,
bodies
on
various
topics,
identity,
intersectional
lens
and
all,
and
so
I'm
wondering
if
how
you
see
the
the
advisory
committee
coming
about
and
the
role
the
public
can
play
what
they
could
expect
from
that
process.
If
you
have
any
line
of
sight
to
that
at
this
time,.
A
Certainly,
well
let
me
speak
to
advisors,
perhaps
then
in
in
two
aspects:
counselor,
why
one
the
the
advisory
committee
is
is
really
to
help
better,
inform
me
and
over
time,
my
team
about
relevant
issues
in
in
the
city
and
I'm
looking
for
that
to
be
a
broad
cross,
section
representative
cross
section
of
a
variety
of
interests.
A
I
am
aware
of
the
the
city's
policy
with
respect
to
representation
on
advisory
committees,
and
that
speaks
specifically
to
to
council
advisory
committees.
If
I'm
not
mistaken,
I'm
really
looking
for
for
for
well
fulfilling
gaps
in
my
knowledge
and
filling
gaps
in
in
my
understanding
of
how
the
city
operates
and
where
key
issues
may
lay.
So
I
expect
that
that
advisory
committee
will
change
the
membership
of
it
will
change
over
time,
as
we
have
different,
as
people
have
sort
of
said,
their
piece
and
and
moved
on
to
other
things.
A
A
That
will
be
part
of
the
audit
team
that
will
provide
that
level
of
expertise,
so
it
could
be
in
planning
and
development.
It
could
be
in
construction,
it
could
be
in
managing
urban
forests
and
whatnot.
It
really
depends
on
the
nature
of
the
topic,
and
this
is
a
very
normal
and
common,
auto
practice
in
legislative
audit
offices
across
the
country,
so
that
we
have
that
level
of
expertise,
because
it's
impossible
for
a
team
as
small
as
ours
to
be
experts
in
everything.
F
Great,
thank
you
very
much,
just
a
quick
follow-up
to
that.
Does
that
mean
that,
especially
in
the
cons
in
the
construct
of
a
technical
advisor
depending
on
what
the
focus
is
that
that
sort
of
formation
of
that
advisory
committee
could
be
seen
to
to
alter
change
over
time?
Do
you
expect.
F
And
will
some
of
the
membership
on
that
type
of
committee
remain
static
in
the
sense
that
there'll
be
some
consistency
with
other
roles?
Changing.
A
I
think
it
would
just
depend
on
on
the
individual
advisors
if
they
feel
that
they
wish
to
be
part
of
the
process
on
the
go
forward
basis
or
whether
they've
said
their
piece.
I
think
turnover
will
be
important
on
that
group,
but
also
consistency,
and
so
I
expect
that
the
team
that
the
group
will
be
meeting,
probably
no
more
than
a
couple
of
times
a
year
and
and
as
always,
is
the
case
with
busy
people
we
not
everybody,
who'd
like
to
attend
a
session,
can
actually
attend.
F
In
detail
that
piece
of
your
presentation,
which
I
have
seen
before
being
part
of
the
recruitment
committee,
that
equally
is
interesting-
you
what
I
don't
think
you
mentioned,
but
I
think
perhaps
I
have
certainly
heard
you
talk
about
before
is
around
the
auditor,
the
office
of
the
auditor
general
really
being
an
opportunity
also
to
tell
good
news
stories.
Could
you
offer
a
little
bit
more
in
that
perspective?
F
That,
for
me
certainly
stood
out
in
the
recruitment
process
in
terms
of
your
thinking
outside
the
box
in
terms
of
what
people
would
typically
expect
out
of
this
office.
A
Well,
thank
you,
council,
but
that's
another
great
question.
Yes,
it
did
come
up
during
the
interview
process
and
in
fact
I
think
I
put
that
in
my
letter
of
introduction,
but
I
think
it's
a
a
really
important
principle
of
the
credibility
of
the
office
that
auditors
should
report
with
equal
vigor
news.
A
That
is
good,
as
well
as
news
that
perhaps
the
sites
or
or
points
out
opportunities
for
improvement,
and
I
think
it's
important
that
we
select
audit
topics
that
are
important,
not
necessarily
ones
where
we
think
that
there
are
problems
and
and
and
that
that's
just
a
fundamental
principle
of
how
I
would
like
this
office
to
conduct
its
work.
I
think
it's.
I
think,
that
the
challenge
that
auditors
face
is
that
there's
an
expectation
that
every
audit
that
they
have
is
going
to
have
a
long
list
of
opportunities
for
improvement.
A
The
challenge
with
with,
if
you
will
always
conveying
what
could
be
perceived
as
bad
news,
is
that
it
rather
than
reinforcing
confidence
in
the
institutions
of
the
government,
it
can
have
the
opposite
effect.
It
can
erode
that
confidence,
and
so
I
really
want
this
office
to
be
seen
as
a
as
an
honest
broker
and
if
and
if
we
come
across
nothing
but
positive
findings,
I
will
be
very
happy
to
report
that,
with
with
the
equal
degree
of
vigor
and
energy
as
they
would
report,
findings
that
suggest
need
a
need
for
improvement.
C
Yeah,
it's
first
time
seen
the
presentation.
It's
great.
It's
exciting.
I
think
the
city
of
vancouver
is
really
excited
to
see
what
this
could
look
like.
My
first
question
is:
you've
talked
about
the
difficulty
in
this
market
right
now
to
find
strong
staff.
I'm
wondering:
are
you
going
to
do
a
phased
approach
where
you
might
do
a
smaller
office
and
it
will
grow
over
time?
A
A
A
Can
they
become
good
performance
authors,
because
a
performance
order
and
a
financial
statement?
Auditor
are
very
different.
Skill
sets
they're,
both
highly
trained
and
highly
skilled,
but
they're,
not
necessarily
identical,
and
a
good
performance
auditor
might
not
be
a
good
financial
auditor,
and
vice
versa,
and
so
just
because
somebody
has
worked
in
audit
per
se
doesn't
necessarily
mean
that
they're
going
to
be
the
right
fit
for
this
office.
A
One
option
that
I
has
come
up
in
previous
conversations
that
I
would
look
at
potentially
is:
if
we
can't
get
people
in
positions
quickly,
enough
excuse
me,
would
we
be
looking
to
to
potentially
contract
out
for
individual
positions
and
and
that
that
is,
that
is
definitely
a
possibility
if
it
can
be
done
in
a
cost-effective
way.
A
So
that's
that's
another
option
to
consider,
as
as
far
as
the
scale
goes,
I
think
that
that's
very
likely
to
be
an
inevitable
outcome
of
the
recruiting
process,
whether
I
want
it
to
be
or
not
in
a
perfect
world
I'll,
have
everybody
in
place
and
and
ready
to
go
very
early
in
2022,
because
we
all
know
the
world
is
far
less
than
perfect
and
we'll
have
to
do
the
best
that
we
can
with
what
we
have,
and
that
may
mean
a
scaled
ramp
up.
C
Okay,
I
appreciate
that
second
question:
is
cities
are
now
looking
at
well-being,
budgets
triple
bottom
lines,
really
involved
in
social
justice
and
other
things
so
auditing
for
where
the
pennies
have
gone,
where
the
dollars
are
being
spent,
sometimes
isn't
really
the
outcome
that
certain
programs
are
trying
to
accomplish.
I'm
just
wondering
recognizing
the
change
in
municipal
governance
and
the
outcomes
that
we're
trying
to
deliver
to
our
citizens.
Can
you
talk
about
how
it
won't
be
a
traditional
system
and
we
can
be
more
adaptive
to
the
new
structures
of
what
municipalities
are
trying
to
deliver.
A
Yeah,
that's
that's
a
great
perspective
and
I
think
it
speaks
to
how
we
prioritize
the
audits
that
we'll
select,
I
believe
it's
the
city
of
toronto,
has
a
requirement
that
they
have
to
identify
the
cost
savings
associated
with
with
each
of
their
audits
and
well.
I
think
that
that's
identifying
cost
savings
where
it's
practical
to
do
so
is
an
absolutely
fantastic
idea.
A
But,
as
you
correctly
point
out,
there
are
some
very
important
projects
that
are
done
by
the
city
that
don't
necessarily
have
huge
dollars
associated
with
them,
but
do
have
high
impact,
and
so
when
you
speak
to
triple
bottom
line
reporting,
for
instance,
the
financial
element
is,
is
only
about
one
of
three
aspects
of
looking
at
how
you
measure
success.
C
C
A
Yeah
you're
absolutely
right
and
that
that
that's
a
common
component
of
of
anybody
who's
had
much
experience
in
performance
audit.
That
is
more
than
looking
at
just
the
financial
bottom
line,
and
so
that's
why
you
look
at
performance,
audit
teams
and
legislative
and
local
government
audit
offices
across
the
country,
you're
comprised
of
people
who
have
a
combination
of
skill
sets.
A
C
A
Well,
my
experience
with
with
meetings
of
this,
like
would
be
with
the
public
accounts
committee
of
the
legislative
assembly
for
the
province
of
british
columbia,
where
findings
are
presented
by
the
auditor
and
the
subject
of
the
audit
has
the
opportunity
to
respond,
and
while
we
we
do
our
best
to
ensure
that
100
of
recommendations
are
accepted
by
the
oddity,
there
may
be
instances
where
they
don't
necessarily
agree
and
they
have
the
opportunity
to
to
state
their
case.
A
Ideally,
we
would
like
to
then
have
the
oddity
focus
on
what
their
plans
are
to
address
the
the
recommendations
and
time
frames
and
who's
doing
what
and
then
it
provides
you
with
an
opportunity
members
of
this
committee
to
ask
the
auditor
questions
and
to
ask
the
oddity
questions
about
the
nature
of
the
work.
D
Thank
you
all
right.
Counselor
we've
got
an
extra
minute
there.
So
don't
tell
anyone.
I
give
you
extra
time,
so
I
don't
see
anybody
else
on
the
question
queue,
although
I
did
see
archie
and
karen's
names
added
to
the
crest
on.
Maybe
I
can
just
get
a
confirmation,
whistler
or
a
wave
from
archie
or
karen.
If
they
wanted
to
ask
a
question
or
oh
I'm
seeing
a
head
shake
from
archie
and
oh
no,
I
am
seeing
the
hand
up
from
karen
hi
karen
okay.
D
Let
me
just
switch
over
here
and
get
your
mic
on
and
please
go
ahead
for
five
minutes.
Karen.
B
I
do
appreciate
and
support
many
elements
of
the
100-day
plan
that
you
put
forward
mike,
and
I
I
think
it's
important
that
you're,
you
come
back
with
a
three-year
plan,
as
you
suggested,
rather
than
the
one
year
required,
because
what
the
difficulty
will
be
is
setting
the
priorities
for
audits,
and
I
don't
think
you
can
do
that
in
a
one-year
plan
where
you
can
lay
out
over
a
period
of
three
years,
key
areas
that
are
important
and
should
be
a
focus
of
your
office,
because
there
will
be
limited
resources
and
that
plan
should
be
based
on
understanding
the
key
risks
of
the
city.
B
A
Sure,
well,
the
identification
of
key
risks
and
and
oftentimes
auditors
work
plans
are
are
described
as
being
100
percent
response
to
risk.
A
I
believe
it's,
this
combination
of
risk
and
importance
that
would
drive
the
audit
plan
is,
is
really
part
of
that
knowledge
of
business
investment
that
I
spoke
to
in
the
presentation
meeting
with
members
of
council
meeting
with
key
stakeholders
meeting
with
members
of
management
receiving
input
from
interested
stakeholders
in
the
public,
with
respect
to
areas
of
concern
or
of
interest
and
coordination,
with
any
risk
assessment
processes
that
have
been
done
by
the
city,
either
through
the
internal
audit
or
through
the
the
finance
department's
areas
of
risk
assessment,
and
really
it
all
feeds
into
a
better
understanding
of
the
the
city's
overall
risk
environment.
A
I
reckon
if
I'm
wrong,
but
I
I'm
of
the
understanding
at
this
point,
that
there
has
not
been
a
comprehensive
risk
assessment
done
and
if
I
am
wrong
that
I
would
really
love
to
have
it
very
sooner
rather
than
later,
to
help
me
better
understand
the
risks
that
the
city
has
already
assessed.
A
I'm
sorry,
the
the
second
part
of
your
question,
aaron.
If
you
could,
please
remind
me,
was
switch
sorry.
A
Thank
you.
The
very
fundamental
principle
that
I've
heard
referred
to
as
the
no
surprises
rule,
is
something
that
I
have
been
putting
out
to
to
all
members
of
the
city
staff.
As
the
the
auto
process
progresses.
A
We
go
from
planning
to
conducting
to
reporting,
as
we
are
determining
what
our
key
findings
are,
what
our
conclusions
are
in
relation
to
the
audit
criteria
and
then
what
recommendations
might
flow
from
from
those
findings
and
conclusions,
we
will
be
discussing
that
in
depth
in
detail
with
the
oddity
so
that
by
the
time
the
report
is
made
public
by
the
time
the
presentation
is
made
to
counsel
here
it
will
come
as
no
surprise.
A
City
staff
may
not
necessarily
agree
with,
with
the
the
conclusions
may
not
agree
with
the
recommendations
and
and
that's
fine-
that's
not
a
preferred
outcome.
But
if
that's
where
we
are,
then
that's
fine,
but
they
will
not
be
surprised,
and
if
there
is
a
surprise
then
then
I
will
have
failed
in
my
communication
mandate
and
so
I've
I've
asked
city
senior
staff
to
to
hold
me
to
that
standard
so
that
there
are
no
surprises,
all
recommendations
and
findings.
I
anticipate
will
be
put
out
in
public.
A
There
may
be
very
rare
instances
where
there
might
be
issues
that
cannot
be
made
public
for
whatever
reason
and
and
those
may
be
presented
to
council
on
camera,
but
I
would
suspect
that
that
would
be
a
very
unusual
circumstance
and
in
most
instances
the
results
of
audits
will
be
public
and
the
other
part
of
that
is.
If
it's
not
in
the
report,
then
it's
not
something
that
I
speak
to.
A
We
only
speak
to
issues
of
importance
in
our
in
our
findings
and
recommendations,
and,
and
that
is
really
it
so
the
no
surprises
rule
suggests
you
don't
walk
in
with
new
information
into
the
auditor
general
committee,
in
the
public
forum
and
in
ambush
people.
I
have
no
intention
of
operating
the
office
in
that
manner.
D
And
that's
the
five
minutes
and
I
see
nobody
else
on
the
queue
thanks
very
much
mike
and
everybody
since
there's
no
decision
required
of
the
committee
for
this
agenda.
I'm
therefore.
A
Mr
chair,
if
I
could
interrupt,
I
believe
that
archie
has
his
hand
up.
Oh,
oh,
my
apologies.
B
Sorry
pete,
I
I
don't.
I
don't
have
access
to
your
queue
and
I
missed
my
first
pass
around
when
you
came
around
to
me,
but
I
I
just
I
I
did
want
to
make
a
a
comment
and
really
reinforcing
what
what
karen
was
saying
around
the
three-year
plan.
I
I
think,
and-
and
I
appreciated
mike's
response
on
that,
because
a
one-year
plan
would
not
allow
perhaps
some
of
the
more
substantial
reviews
and
projects
to
be
to
be
undertaken.
B
So
I
appreciated
your
your
response
to
that
as
as
well
mike,
and
I
thought
your
your
presentation,
I
I
really
enjoy
the
the
sort
of
the
flavor
or
the
approach
you're,
taking
with
approaching
the
the
committee
and
and
and
the
activities
of
your
of
your
group,
and
I
think
the
cooperation
and
the
collaboration
that
you're
sort
of
expressing
will
be
very,
very
beneficial
to
the
the
city
and
the
and
the
citizens.
D
All
right,
thank
you,
everybody,
since
there
is
no
decision
required
for
the
committee
for
this
agenda
item
and
this
concludes
our
agenda.
Our
next
auditor,
general
committee
meeting
will
be
on
friday
november
26
2021
at
1pm.