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From YouTube: Auditor General Committee - December 16, 2022
Description
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A
Clerk
may
I
have
the
roll
call.
Please.
B
A
Thanks
clerk
before
we
begin
I
have
some
announcements.
Any
comments
on
the
agenda
items
can
be
sent
to
the
committee
using
the
web
form
on
the
city's
website.
The
link
to
that
form
will
be
tweeted
on
out
on
at
Vancity.
Clerk
I
also
want
to
note
the
city
of
Vancouver's,
long-standing
commitment
to
equity,
diversity
and
inclusion,
including
utmost
respect
for
all
genders
and
I,
remind
committee
members
that
when
addressing
speakers
and
staff,
we
will
avoid
avoid
using
gendered,
honorifics
and
instead
refer
to
the
person
by
first
and
last
name
role
or
title.
A
C
And
thank
you
chair
committee
members.
There's
no
presentation
for
the
first
item
on
our
agenda
updates
to
the
city's
travel
corporate
purchasing
card
and
financial
spending.
Authority
policies
were
identified
by
City
staff
during
a
review
of
policies
that
were
applicable
to
my
office.
The
proposed
changes
are
entirely
housekeeping
in
nature
and
I'm,
asking
the
committee
to
recommend
them
to
council
for
approval.
C
C
C
C
D
A
C
C
I
said
at
the
time
that,
if
funds
weren't
needed,
I
wouldn't
be
looking
for
ways
to
spend
them
and
I've
stuck
with
that,
I
estimate
that
at
year
end
my
office
will
come
in
about
480
000
under
budget
positive
variances
for
operating
costs
are
entirely
due
to
delays
and
getting
people
into
positions
and,
as
a
result,
delayed
starts
for
the
audits
that
are
currently
underway.
C
The
positive
variance
for
Capital
costs
relates
to
a
delay
in
acquisition
of
audit
software,
which
the
city's
I.T
Department
was
not
able
to
support
this
year,
but
will
be
in
the
upcoming
year.
Costs
were
included
in
the
roll
forward
included
in
the
city's
overall
capital
budget,
so
do
not
form
part
of
my
budget
request
for
this
year.
C
This
slide
presents
the
budget
I'm
requesting
for
2023
compared
to
my
2022
budget.
The
increase
of
405
000
is
comprised
primarily
of
allowances
for
salaries,
legal
costs
and
audit
subject
matter,
experts
offset
to
a
small
extent
by
the
one-time
items
for
my
office's
initial
setup
that
aren't
needed
again
and
now
that
we're
fully
operational
I'll
go
through
each
line.
Item
separately,
we
have
the
next
slide.
Please.
C
The
single
biggest
change
from
last
year
relates
to
salaries
and
benefits
which
are
up
397
thousand
dollars.
This
is
comprised
of
the
cost
of
employing
my
current
team
of
eight
for
the
entire
year
team
members
were
hired
incrementally
throughout
2022,
with
my
last
team
member
joining
us
in
October,
actually
on
Halloween
there's
an
allowance
of
128
000
for
cost
of
living
and
Merit
increases
in
accordance
with
City
policies
for
excluded
staff.
C
I'm
asking
for
your
support
for
two
additional
positions
to
support
the
whistleblowing
Mandate
Council
has
directed
me
to
assume
my
intention
is
to
hire
these
positions.
In
the
latter
half
of
2023
after
a
revised
whistleblower
policy
has
been
presented
to
and
approved
by,
Council
I'm
asking
for
an
increase
for
contracted
Services
of
fifty
thousand
dollars,
half
of
which
relates
to
subject
matter,
experts
which
are
retained
for
each
of
our
audits,
in
accordance
with
professional
auditing
standards,
the
other
half
being
an
allowance
for
independent
legal
consultations
in
support
of
support
of
the
work.
C
C
Lastly,
I'm
asking
for
an
increase
of
twenty
thousand
dollars
for
costs
related
to
the
maintenance
of
licenses
and
professional
designations
held
by
my
team.
The
qualifications
of
my
team
and
accounting
audit
information
technology
and
fraud
investigation
are
a
big
part
of
why
specific
people
were
hired.
I
brought
them
on
in
the
first
place
and
are
integral
to
providing
you
with
high
quality
and
professional
work.
C
C
Subject
matter:
experts
16
for
quality
assurance
contractors,
10
for
legal
services
and
nine
percent
for
audit
Publications,
there's
fifteen
thousand
dollars
for
training
throughout
the
year
and
fifty
thousand
dollars
to
cover
the
cost
of
things
like
software
licenses,
professional
designations
for
team
members
and
miscellaneous
costs
for
maintaining
the
office,
phones
and
and
supplies
and
whatnot
next
slide.
Please
I
take
the
value
for
money
component
of
my
mandate
quite
seriously
and
believe
it's
important
for
my
office
to
lead
by
example.
C
In
this
area,
I'd
like
to
point
out
some
of
the
cost
saving
efforts
I've
made
in
putting
this
budget
together
as
an
independent
office.
The
case
could
easily
be
made
to
keep
it
fully
separate
from
city
services,
but
I've
decided
not
to
go
down
that
road.
We
and
use
city
services
wherever
it's
feasible
and
effective.
We
have
space,
for
instance,
in
the
west
Annex
the
city-owned
building.
C
So
far,
all
the
training
that
we've
done
has
been
pretty
much
in-house,
except
for
with
one
exception
and
we'll
continue
to
do
the
same,
going
forward
to
the
extent
that's
possible
rather
than
paying
Outsiders
it's
an
old
saying
when
one
person
teaches
two
people
learn,
that's
something
that
we'd
like
to
follow
in
our
group.
So
perhaps
with
the
exception
of
rent,
none
of
these
items
are
financially
significant
on
their
own,
but
when
taken
together
over
time,
small
savings
like
these
can
amount
to
something
significant.
A
Thanks
Mike,
we
do
have
questions
starting
with
councilor
Kirby
Young.
A
D
I'll
start
now,
thanks
for
the
report,
starting
kind
of
with
the
high
level
questions
and
I
knew
that
so
in
the
instigation
of
this
office
and
the
setup,
it
was
envisioned
that
it
would
be
sort
of
a
staggered
process
towards
sort
of
a
fully
actualized
year.
So
my
question
is
the
two
million
dollar
budget
that
is
being
requested.
Does
this
represent
sort
of
other
than
ongoing
increases
a
full
year
with
full
staff
in
place
and
then
a
regularized
anticipated
cost
for
the
office
of
the
oag.
C
With
the
exception
of
the
two
requested
whistleblower
staff,
this
would
represent
the
ongoing
cost
of
the
office.
The
whistleblowing
component
of
it
was
I'm
just
going
back
on
my
slides
about
75
000
through
the
year,
so
there
it
would
be
higher
in
the
following
year,
because
we'd
have
them
for
for
the
entire
year.
So
that
would
take
us
up
to
approximately
2.2
in
total,
and
that
would
be
a
sort
of
a
steady
state
going
forward.
D
C
It
was
that
that's
exactly
in
line
with
what
we
had
initially
anticipated,
but,
of
course,
there's
inflation
and
and
other
things
that
come
along.
That
increase
that
over
time
and
then
I'm.
Looking
at
an
addition
of
two
staff
which
were
over
and
above
what
my
initial
plans
were
to
find
whistleblowing.
D
Okay,
the
other
question
that
I
have
because
I
know
that
a
big
part
of
this
office
is
sort
of
value
for
money
and
looking
at
that
is
that
in
the
additional
400
000
for
salaries,
the
very
two
shown
some
of
it
is
the
year-round
employment
based
on
pacing
and
then
there's
also
120
000
for
cost
of
living
and
Merit
increases.
D
C
It's
a
fairly
normal
progression
as
I
understand
it.
Councilor
Kirby
young,
with
respect
to
when
you
bring
a
new
excluded
staff
person
on
board
with
the
city
that
they
start
in
a
within
a
range
and
usually
somewhere
in
the
middle
of
that
range.
Sometimes
lower,
sometimes
higher.
But
the
expectation
is
is
that
there
would
then
be
an
annual
increment,
which
is
done.
I
believe
mid-year,
part
of
a
formal
assessment
process
of
competence
and
what's
been
done
and
then
that
what
comes
with
that
is
a
is
a
normal
lift.
C
D
Is
it
really
around
competitiveness
and
Merit
at
this
point,
or
should
Merit
be
coming
later
on
in
terms
of
spending
when
we're
actually
getting
some
more
substantive
reports
underway?
Because
the
office
now
has
the
capacity
to
deliver
those.
C
D
Is
really
around
sort
of
the
intention?
I
know
in
a
lot
of
the
research
from
the
auditor
general
committee
was
set
up,
it
had
shown
sort
of
a
net
positive,
obviously
many
benefits
right.
Sometimes
you
can
affirm
that
City
spending
is
happening
effectively
and
efficiently
in
some
areas.
Sometimes
you
identify
opportunities
where
it's
not
or
for
efficiencies,
but
the
other
jurisdictions
did
demonstrate
the
ability
to
have
cost
savings
over
time.
That
sort
of
you
know
in
a
sense
offset
the
annual
cost
of
having
the
auto
general
office.
D
C
Yeah
it's
the
topic
of
some
debate
in
the
professional
Community,
there's
actually
very
few
legislative
audit
offices
that
publish
what
they
feel
would
be.
The
positive
Financial
results
from
their
work,
there's
one
particular
exception
and
that's
the
city
of
Toronto,
which
does
and
the
city
auditor
there
estimates
that
the
cost
savings
or
Revenue
lift
either
side.
Positive
impact
on
the
bottom
line
from
their
work
is
approximately
between
seven
and
eight
dollars
per
dollar
spent
in
the
audit
office.
C
I
have
in
my
in
my
service
plan
that
I
presented
to
you
last
year
that
I'm
looking
to
break
even
over
the
course
of
five
years,
it's
a
little
less
aggressive
but
perhaps
more
reasonable.
Given
that
we're
just
getting
started.
I
think
you'll
see,
though,
with
our
initial
audits
that
we
have
our
first
one
being
released
in
January
another
one
in
February
that
they
will
be
contributing
towards
that
calculation,
the
idea
being
that
overall,
yes,
we
should
be.
C
There
should
be
a
net
benefit
to
the
city
for
the
existence
of
this
office
over
and
above
and
then
that's
a
quantifiable
benefit,
and
that's
just
over
and
above
the
positive
impact
of
of
having
an
auditor
in
place.
There
are
some
projects
that
don't
necessarily
have
that
sort
of
financial
implication,
so,
for
instance,
I
have
an
audit
of
equity
and
it's
difficult
to
put
a
dollar
figure
associated
with
that.
So
not
every
project
will
contribute
towards
that
that
bottom
line,
calculation
and
I
don't
want
to
exclude
really
valuable
work
because
of
that.
C
E
Thanks
chair
I
just
want
to
Circle
back
on
the
budget
request,
specifically
the
contracted
services,
and
if
you
could
just
elaborate
on
the
role
of
those
different
experts
in
your
office,
because
you're,
obviously
bringing
on
full-time
permanent
staff.
But
what's
the
role
of
the
contracted
Services,
absolutely.
C
The
contracted
service
positions
are
predominantly
subject
matter
experts,
so
under
our
Canadian
audit
standards,
we
have
to
have
sufficient
expertise
in
order
to
perform
the
audit
that
we're
subject
matter
area
that
we're
that
we're
looking
at
I've
employed
a
team
of
generals.
They
have
specific
skills
in
different
areas
but
say,
for
instance,
you
know:
we've
been
looking
at
the
city's
acquisition
of
office
Furnishings.
C
We
will
probably
want,
subject
matter
actors
to
physically
be
doing
the
work
with
our
oversight
and
guidance,
and
but
we
will
still
have
advisors
advising
Us
in
relation
to
the
nature
of
the
work.
So
every
audit
will
have
the
the
advisors
that
come
into
planning
oversight
phase,
but
there's
some
that
will
have
actually
contractors
physically
doing
the
work.
The
other
part,
as
I
mentioned
in
the
presentation,
was
for
Legal
Services,
independent
of
the
city.
C
We
also
have
quality
control
review,
so
our
audit
standards
require
that
for
any
high
risk
audit
and
by
the
way,
every
performance
audit
is
considered
high
risk,
we
will
have
what's
called
an
eqr,
an
engagement
quality
reviewer
and
that's
essentially
in
the
private
sector.
That
would
be
a
a
second
partner.
Reviewing
the
work.
The
idea
being
that
this
individual,
with
no
knowledge
of
the
work
that
we've
actually
done,
is
able
to
reach
the
same
conclusions
that
we've
reached
by
looking
at
just
simply
the
documentation
and
the
evidence
that
we've
put
together.
C
This
person
makes
sure
that
we're
complying
with
auto
standards
and
and
signs
off
on
that
we
have
another
one.
That's
called
a
technical
reviewer
and
it's
the
same
idea.
It
helps
the
team,
essentially
it's
another
person,
to
bounce
ideas
off
with
respect
to
main
messaging
of
compliance
with
standards
and
and
just
general
formatting.
C
So
yeah,
that's
that's
all
of
our
contractors.
That's.
E
Helpful
and
just
last
question
with
respect
to
budget
is
arguably
the
the
point
was
made
that
this
is
roughly
two
million
is
what
was
anticipated
for
this
office,
and
is
this
on
par
with
other
jurisdictions.
You
know
a
similar
size
in
terms
of
an
auditor
general
office.
My.
C
F
Thanks
I
am
going
to
start
with
a
question
that
I
was
just
trying
to
find
the
answer
to,
but
I
suspect
you
know
it
is
the
is
the
two
million
request
before
us
part
of
the
current
state
budget
that
staff
have
put
forward
or
do
you
do
you
recall
what
the
amount
for.
C
This
yes,
it
is.
This
is
the
amount
that
I
provided
to
the
finance
department,
as
was
going
to
be
part
of
this
now.
Obviously,
it's
a
different
process
in
the
sense
that
I
require
your
fuel,
support
and
recommendation
to
council,
but
they
have
included
this
figure
in
the
preliminary
figures.
Okay,.
F
F
Great
thank
you
for
that,
and
my
other
question
is
I
know
you
have
a
set
term
in
other
jurisdictions.
Is
the
auditor
general
I
guess
I'm
trying
to
understand
is?
Is
there
work
to
do
sort
of
in
perpetuity,
or
is
your
sense
that,
like
over
seven
years
at
an
office
this
size,
we
we
dig
into
audits
of
enough
departments
that
the
office
has
sort
of
done
its
work
or
is
this?
F
Is
this
a
is
this
office
anticipated
to
be
this
size
for
seven
more
years
or
this
size
until
the
end
of
things
or
growing
I'm
trying
to
get
a
trajectory
of
where
we're
going
and
again
I'm
new
on
this
committee
so
help
me
understand
that
I.
C
Would
hope
the
end
of
things
is
so
far
off
that
none
of
us
can
really
anticipate
it.
But
of
in
terms
of
my
own
term.
I
would
suggest
that
the
current
AIDS
team
members,
plus
the
two
for
whistleblowing,
would
be
the
steady
state
for
the
duration
of
my
term,
which
is
another
six
years
and
as
to
what
a
successor
might
ask.
I,
really
don't
know
that
I
can
speculate.
F
C
It
was
before
my
time,
but
my
understanding
is
that
the
city's
internal
audit
department
is
about
half
the
size
of
what
it
used
to
be
with
respect
to
whistleblowing.
It
was
never
actually
staffed.
It
was
off
done
off
the
corner
of
the
desk.
Is
my
understanding
and
I'm
not
comfortable
with
an
off
the
corner
of
the
desk
approach
for
my
team
yeah.
D
I
got
it
thanks.
D
Tara
I
just
wanted
to
follow
up
just
to
kind
of
finish
that
point
so
I
felt
it
was
a
bit
rushed
at
the
end
with
respects
to
the
trajectory
around
sort
of
this
notion
of
the
office
recovering
some
of
its
costs
are
paying
for
itself
and
you'd
reference,
Toronto
I
think
in
seven
to
eight,
and
so
can
you
just
sort
of
recap
the
high
level
for
that,
because
I
think
the
expectations
or
the
interest
from
the
public
is
how
does
this
show
value
and
that
often
translates
into
cost
savings?
D
Sometimes
it's
affirmation
of
your
tax
dollars
are
being
spent.
Well,
sometimes
it's
opportunities
for
savings.
You
talked
about
other
principles
like
Equity,
so
I,
just
wonder
if
you
could
sort
of
finish
off
that
framing,
because
I
think
it's
an
important
Point
moving
forward.
C
I
mean
there's,
there's
just
a
salutatory
if
you
will
deterrent
effect
to
the
existence
of
an
audit
office,
knowing
that
something
might
be
looked
at,
I
think
inspires
different
behaviors.
C
This
is
sort
of
the
intention
pretty
hard
to
put
a
quantity
or
pretty
hard
to
quantify
that.
What
we
will
do
with
our
work
is
look
at
the
obvious,
immediate
financial
implications,
but
then
look
at
what
perhaps
the
longer
term
and
the
Toronto
model
is
that
they
look
at
a
five-year.
What
would
be
the
potential
savings
from
our
recommendations
or
the
potential
Revenue
increment
over
a
five-year
period
and
add
that
up?
So
that's
actually
why
I
chose
five-year
period
and
my
service
plan
was
because
I
think
that
that
does
make
sense.
C
The
recommendations
we
make
today
should
have
a
lasting
impact
for
years
to
come,
but
you
can't
claim
victory
forever.
There
has
to
be
an
end
point
in
five
years,
seemed
as
reasonable
the
number
as
anything
else,
and
so
that's
how
we
we
will
be
calculating
it
and
where
we
see
obvious
Financial
gains
or
opportunities.
We
will
make
that
clear
in
the
report
itself.
C
So
that's
an
audited
figure
and
and
then
look
at
what.
C
D
Okay,
that
that's
that's,
that's
clear
and
I
appreciate
kind
of
the
clarity
for
that
I
think
it's
helpful
because
it's
a
new
function
and
people
are
trying
to
understand
it.
Absolutely.
D
The
other
question
that
I
have
is
the
timing
of
this
report
coming
forward
and
I
know
that
in
the
next
report,
we're
going
to
consider
it's,
your
budget
request
for
2024
will
be
brought
forward
in
October.
We
already
received
as
Council
initial
draft
presentation
of
the
2023
budget.
Council
has
yet
to
adopt
it
I'm
just
wondering
why
we
are
late
this
year
in
terms
of
not
syncing
in
with
the
city
budget
process
that
this
is
coming
after
and
potentially
after
council
could
have
conceivably
adopted
a
budget.
D
C
D
C
Is
my
first
run
through
with
an
election
as
well,
so
certainly
something
to
try
to
get
into
your
agendas
earlier
in
four
years?
Hence,
but
we
won't
have
that
issue
for
the
next
three.
D
Okay
and
then
follow
up
and
I
should
know
the
answer
to
this,
but
I
I'm,
hoping
you
do
off
the
top
of
your
head.
Was
this
draft
amount
notionally
included
in
the
draft
2023
budget.
A
Thanks
councilor
Kirby
young,
seeing
nobody
else
on
the
Queue.
Would
someone
like
to
move
a
motion
councilor
Montague,
all
in
favor,
seeing
unopposed?
Is
there
any
discussion.
A
A
Yeah,
no,
no,
that's
I!
Guess
we
didn't
need
to
okay,
anyway,
okay,
so
seeing
no
discussion
all
in
favor
receiving
this
being
unopposed.
That
passes,
and
that
concludes
item
two.
A
C
D
Oh,
thank
you.
I
want
to
ask
a
question
with
respects
to
sort
of
house
set
in
stone
and
how
much
ability
there
is
to
adapt
to
new
requests
or
opportunities
that
may
come
forward,
and
so,
for
example,
I'm
aware
that
the
Vancouver
Park
board
has
called
notice
on
a
motion.
They
will
consider
in
January
to
invite
the
auditor
general
in
potentially
to
do
an
audit
of
at
their
discretion
or
your
discretion
that
they
see
fit
with
respect
to
part
Port
operations
and
then
I'm.
D
Looking
at
the
plan,
2022
plan
that
you
previously
excuse
me
presented
to
the
committee
and
one
of
the
items
was
the
city
park,
business
coordination.
So
two-part
question
is:
is
there
linkage
between
those
and
is
their
ability
within
the
2023
plan?
If
that
motion
passes
to
potentially
incorporate
some
of
that
work
next
year,
could.
D
C
I'll
perhaps
answer
those
questions
in
Reverse.
If
I
may
sure,
the
work
with
the
park
board
is
something
that
I
very
much
look
forward
to.
And
yes,
it
is
part
of
my
my
work
plan
and
it
will
be
a
project
that,
assuming
the
emotion
passes
at
the
at
the
park
board
in
January,
that
we
will
be
commencing
almost
immediately
and
that
actual
audit
topic,
though,
will
depend
based
on
conversations
that
I
have
with
the
board
with
Senior
Management.
C
Excuse
me
at
the
park
board
and
we'll
make
an
ultimate
determination
once
we
begin
planning
and
learning
a
little
bit
more
about
it
in
terms
of
flexibility
when
I
present
my
audit
plan
in
January,
the
one
thing
I
I
can
say
the
only
certain
thing
about
it
is
that
it's
certain
to
change
and
having
that
the
flexibility
and
the
opportunity
to
Pivot
it's
a
little
challenging
with
an
office
our
size,
because
we're
also
beginning
work
at
The
Vancouver
Police
board.
C
Those
were
two
very
large
projects,
but
I
always
I
do
like
to
leave
some
capacity
if
possible,
for
emerging
issues
and
and
pivot
as
necessary.
C
D
Thank
you.
Thank
you,
segwayed,
beautifully
into
my
next
question,
which
was
just
an
update
on
the
status
with
the
police
board.
I
know
there
was
previously
a
motion
by
this
Council
as
a
suggestion
that
that
might
work
might
be
undertaking
with
the
VPD,
and
it
was
on
your
plan,
but
as
I
understand
it
did
have
us
need
a
similar
process
to
what
the
part
board
is
doing
to
be
invited
in
to
do
that.
Work,
I.
C
D
If
you
could
just
provide
an
update
on
this
on
sort
of
the
status
of
that
and
what
the
response
from
the
police
board
was
around,
that
work.
C
The
motion
from
Council
last
December
was
to
it
was
a
motion
that
to
request
the
park.
Excuse
me
the
police
board,
to
invite
me
in
to
do
a
piece
of
work
which
is
consistent
with
the
requirements
under
the
auditor
general
bylaw.
That
motion
did
not
actually
come
through
until
last
month,
and
so
we
have
preliminary
meetings
booked
with
board
and
Senior
staff
early
in
January
to
get
that
project
underway.
D
Okay,
and
as
are
you
able
to
identify
publicly
at
this
point,
what
that
describe
what
that
means
in
terms
of
what
does
VPD
performance
monitoring
mean,
we.
C
Haven't
started
even
the
process
of
gathering
information
to
to
really
be
able
to
speak
to
that
I
put
down
topics
in
the
audit
plan
based
on
an
intention,
but
what
the
actual
scope
of
the
project
is.
This
is
can't
really
nail
down
until
we've
actually
begun
the
work
and
understand
the
specifics.
A
Great
thanks,
Council
Curry
Young
and
thanks
Mike.
Would
someone
like
to
move
a
motion
by
councilor
Kirby
young?
Is
there
any
discussion
seeing
none
all
in
favor,
seeing
none
opposed
and
I
guess?
Are
you
fine
with
that
clerks
doing
it
verbally
great
thanks?
Okay!
Well.
That
concludes
our
items
on
the
agenda.
Is
there
a
motion
to
adjourn?
A
Oh
well,
thank
you.
Councilman
all
in
favor,
say
yay
opposed,
nay,
all
right.
The
motion
carries
unanimously
and
this
meeting
is
adjourned.
Thank
you,
chair
thanks
clerks
thanks,
Mike.