►
Description
Administrative Policies Committee meeting from October 12, 2022. For more details visit https://bit.ly/3RUbmDD
A
Okay,
it
is
six
o'clock,
we're
gonna
call
this
meeting
to
order.
First,
we
will
have
a
public
meeting.
The
administrative
policies
committee
will
host
a
public
meeting
now
at
6
pm
on
Wednesday
October
12th
2022
to
consider
tax,
write-offs
pursuant
to
sections
357
and
358
of
the
municipal
act
2001..
If
anybody
has
any
reasons
why
we
shouldn't
write
these
off,
please
speak
now
or
forever
hold
your
peace.
A
Anybody
in
the
public.
There
are
no
members
hearing,
no
members
in
the
public
and
no
members
of
Staff
having
given
any
reason
why
we
should
go
against
the
staff
report.
We
will
close
this
public
meeting
and
commence
the
regular
meeting
of
the
administrative
policies
committee.
Calling
this
meeting
to
order
now
at
six
o'clock.
Also
I
would
ask
for
an
approval
of
the
agenda
moved
by
counselor
Chappelle
seconded
by
councilor
osterhoff,
all
those
in
favor,
passed
unanimously.
A
Approval
of
her
confirmation
of
the
minutes
motion
reads
that
the
minutes
of
the
administrative
policies
committee,
meeting
number
04
2022
held
Thursday
September
8th
through
2022,
be
approved
and
I
have
a
mover,
please
councilor
osterhoff
councilor
bone
all
in
favor,
please
counselor
Chappelle
is
not
in
favor
or
is
that
thank
you
all
in
favor
disclosure
of
pecuniary
interest
is
anybody?
Does
anyone
have
a
computer.
B
A
Thank
you,
the
disclosure
of
pecuniary
interest.
Does
anybody
have
an
interest
with
reporting
seeing
heads
Shake
I
will
move
on
and
say
there
is
none
delegations,
none
briefings,
none
business.
We
will
now
sorry
redo,
Crest
Board
of
management.
We'll
now
resolve
it.
Sorry,
the
administrative
policies
committee
will
resolve
itself
into
the
board
of
management
for
veto.
Crest
homes
may
have
a
mover
counselor
Chappelle
councilor
bone
seconded
all
in
favor.
A
C
C
Excuse
me,
the
information
that
we
are
looking
at
is
from
August
16th
through
to
September
15th
Rita
Crest
home
has
maintained
an
overall
occupancy
rate
of
just
over
92
percent.
For
this
reporting
period,
the
home's
occupancy
remains
based
on
168
beds,
as
we
continue
to
have
two
beds
held
in
advance
related
to
the
current
resident
washroom
renovation
project.
C
Rita
Crest
had
three
incidents
reportable
to
the
Ministry
of
Health
and
long-term
care.
Over
this
past
four-week
period,
with
no
inspection
visits.
As
of
September
15th,
there
were
484
people
on
the
wait
list
for
the
home.
448
of
those
are
actively
seeking
and
or
requiring
long-term
care.
36
of
those
are
in
crisis
awaiting
placement.
The
home
is
currently
working
with
researchers
from
Queen's
University
to
explore
new
ways
to
monitor
covid-19
activity
at
riddlecrest.
C
The
researchers
are
working
with
utilities,
Kingston
and
KFL,
and
a
public
health
unit
to
collect
Wastewater
samples
for
radio
Crest
home
sewer
output.
We
are
if
we
are
successful
in
measuring
the
covid-19
samples.
This
may
give
us
more
information
on
a
general
level
on
the
current
activity
of
covid-19
we're
just
working
to
try
and
isolate
the
home
from
our
current
neighbors
of
towers.
C
As
noted
in
this
report,
there
was
changes
currently
made
provincially
for
covid-19
response
within
Long-Term
Care
Homes.
As
of
last
week,
however,
there
have
been
further
restrictions
lifted
which
will
be
effective.
As
of
this
coming
Friday
October
12th,
the
province
is
working
to
ease
restrictions
related
to
visitation
resident
activities,
as
well
as
staff
screening
protocols.
C
The
home
is
pleased
to
report
that
92
percent
of
our
residents
have
received
the
fourth
dose
of
the
covid-19
vaccine.
98
of
residents
have
at
least
three
doses.
The
home
has
also
begun
to
provide
those
residents
eligible
with
the
fifth
dose
of
the
bivalent
vaccine
as
well.
Residents
and
staff
have
both
started
influenza
vaccines,
which
was
initiated
this
week
through
clinics,
as
of
the
end
of
August,
Rita
Crest
home
has
spent
just
under
55
percent
of
its
Municipal
contribution,
which
places
us
752
thousand
dollars
under
budget
budget
figures.
C
A
Seeing
none
I!
Thank
you
very
much
for
your
presentation
and
I
now
move
that
we
rise
from
the
board
of
management
and
return
to
the
administrative
policies
committee.
So
the
motion
reads
that
the
administrative
policies
committee
arrives
from
the
board
of
management
of
Regal
Crest
homes.
May
I
have
a
mover,
counselor
Chappelle
seconded
by
Council
Mr
Hoff,
all
in
favor,
unanimous
welcome
back
counselors
Item,
B
tax,
write-offs
pursuant
to
the
municipal,
Act
and
Treasurer.
Let
us
know
who's
not
going
to
pay
the
taxes
this
year.
D
Thank
you
through
Mr
chair.
So
this
is
the
periodic
report
that
comes
before
this
committee
for
Council
approval
of
the
write-offs.
There
is
a
exhibit
to
the
report
that
lists
per
property
each
of
the
write-offs
that
are
being
recommended
totaling
just
over
two
hundred
thousand
dollars,
which
will
be
charged
against
our
estimates
provided
for
in
the
2022
operating
budget.
A
D
Thank
you
through
you
Mr
chair.
So
this
is
a
report
that
we
bring
to
the
committee
on
an
annual
basis,
recommending
that
we
write
off
and
remove
from
the
tax
roll,
some
properties
that
have
been
deemed
uncollectible
and
particularly
where
there
is
no
it's
not
in
it's,
not
effective
or
appropriate
to
conduct
a
tax
sale
or
where
we
have
done
that,
and
we
have
not
been
successful
again.
The
exhibit
to
the
report
lists
about
just
under
sixty
five
hundred
dollars
of
taxes
that
we
are
recommending
be
written
off.
D
The
exhibit
does
give
some
additional
information
on
the
reasons
for
each
the
majority
of
the
properties
are
included
in
the
inappropriate
to
actually
conduct
a
tax,
sale.
Category
and
you'll
see
from
the
dollar
values
that
the
properties
that
are
included
are
assessed
for
very
low
values,
and
so
those
are
before
the
committee
for
approval
tonight.
A
Having
seen
that,
there
is
no
public
and
no
questions
from
the
committee,
we
will
call
a
question.
May
I
have
a
mover,
counselor,
osterhoff
counselor
Chicago,
that
the
administrative
policies
committee
recommended
Council
that
Council
authorized
the
city
treasurer
to
write
off
on
collected
bold
taxes
in
the
amount
of
6
347.92,
of
which
5
739.25
is
the
city
portion
and
the
amount
of
charge
back
to
the
school
boards
in
downtown
Kingston
business
Improvement
Association
is
593
dollars
and
two
cents
and
15.65
cents
respectively,
for
the
properties
listed
in
exhibit
a
to
report.
Number
ap22-023.
A
D
Thank
you
through
Mr
chair
last,
one
I
promise.
So
the
this
report
reflects
the
upcoming
2022
external
audit
that
KPMG
will
be
performing
and
as
part
of
their
process.
They
like
to
come
before
this
Committee.
Just
to
present,
the
audit
plan
for
the
2022
fiscal
year
provide
the
committee
members
with
an
opportunity
to
discuss
directly
with
the
Auditors
any
concerns
that
they
have
or
input
to
that
plan.
F
Thank
you,
Mr
chair.
It's
our
pleasure
to
be
here
before
you
this
evening,
just
as
Ms
Kennedy
had
articulated
to
really
gain
your
embark
on
our
audit
plan
for
the
fiscal
2022
year.
Our
formal
audit
plan
was
pre-circulated
as
part
of
your
package
here
tonight,
but
certainly
between
Caitlin
and
I
will
walk
you
through
the
highlights
and
really
would
welcome
any
questions
or
comments
that
you
may
have
so
starting
on
starting
on
the
slide.
That
speaks
to
our
audit
platform,
which
is
KPMG
Clara,
pretty
new
and
exciting.
F
For
us
as
a
firm
this
year,
we've
talked
about
this
for
a
few
years.
Certainly
you
would
have
seen
this
in
our
audit
plans
in
previous
years
little
Snippets,
but
2022
is
going
to
certainly
be
a
year
of
change.
We
are
finally
at
the
point
where,
by
a
KPMG,
audit
in
Canada
is
going
to
look
very
similar
as
it
will
in
other
countries.
We
have
now
developed
and
created
a
standardized
software
and
a
standardized
platform
for
all
of
our
audits
in
the
city
of
Kingston,
we'll
be
moving
into
that
into
that
workflow
this
year.
F
So
we've,
given
you
a
slide
there,
to
give
you
a
little
bit
of
insight
in
terms
of
the
things
that
we
were
able
to
do.
Obviously,
with
new
technology
comes
new
Tools
in
our
toolkit.
If
you
will
in
terms
of
how
we
do
our
audit,
certainly
embedding
more
technology
and
more
to
more
data
and
analytics
in
terms
of
how
we
will
execute
our
audit
procedures
moving
forward
so
from
an
audit
perspective,
certainly
exciting
times.
That's
where
moving
the
dial,
certainly
from
somewhat
of
an
Antiquated
process
to
where
we
are
going.
F
So
in
terms
of
the
highlights,
of
course,
part
of
our
financial
statement.
Audit
continues
to
be
very
much
a
risk-based
audit.
You
will
see
in
our
slides
in
terms
of
the
highlights
we
have
identified
for
you
significant
risks.
As
part
of
our
risk
assessment,
you
will
see
the
significant
risk
that
we
have
identified
our
our
significant
risks
that
have
been
identified
in
previous
years
and
are
certainly
those
ones
that
are
actually
mandated
To
Us
by
the
profession.
So
there
are
certain
presumptions
related
to
the
risk
of
Fraud
and
the
and
the
assumed
or
presumed.
F
If
you
will
management
override
of
controls
related
to
any
financial
statement,
audit
in
Canada,
so
those
are
certainly
baked
into
our
audit
again
this
year
and
certainly
are
not
unique
to
the
corporation
and
we
have
addressed
in
previous
years
and
will
continue
to
address
moving
forward.
The
next
slide
speaks
to
materiality
and,
as
we've
had
conversations
here
at
the
community
level
in
terms
of
materiality,
it
really
is
important
audit
concept
to
have
a
conversation
around
in
terms
of
what
it
means.
F
It
really
is
sort
of
the
measure
if
you
will
in
terms
of
how
we
scope
out
our
audit,
so
the
concept
of
materiality
is
meant
to
say
what
would
change
a
user's
decision
on
the
financial
statements,
be
it
either
from
a
quantitative
or
qualitative
perspective.
You'll
see
on
the
next
slide.
We
have
actually
set
out
to
have
materiality
remain
consistent
with
what
we
have
identified
in
previous
years.
At
about
two
percent
of
your
overall
revenues
and
expenditures,
two
percent
is
sort
of
middle
of
the
road.
We
can
go
anywhere
between
0.5
percent
to
three
percent.
F
It
is
a
matter
of
professional
judgment
on
where
we
certainly
see
the
internal
systems
of
controls
processes
along
with
any
areas
identified
in
previous
years
and
any
areas
of
adjustment
So
based
on
those
things
in
general.
We
have
left
materiality
at
10
million
dollars
year
over
year
and
certainly
will
have
have
that
same
level
of
reporting,
and
they
come
back
to
you
in
the
spring
in
terms
of
our
findings.
So
with
that
I'll
pass
it
over
to
Caitlin
he'll
speak
to
you
on
the
next
few
slides.
G
Perfect
thanks
Lori,
so
moving
forward
to
the
next
Slide.
The
item
I'll,
be
speaking
to
will
be
the
group
audit
and
specifically
our
scoping.
So
we
are
providing
an
audit
opinion
on
the
Consolidated
financial
statement
of
the
city,
so
this
includes
all
the
organizations
and
other
businesses
that
are
owned
or
controlled
by
the
city
which
we
refer
to
on
this
slide
as
the
components
as
you
can
see
here.
What
we
really
highlighted
is
that
we
do
as
across
KPMG.
G
There's
a
lot
of
information
here,
but
in
summary,
we
focus
on
reviewing
the
reporting,
including
the
audit
plans,
audit
findings,
report
and
financial
statements
of
each
of
the
financially
significant
components,
and
we
verify
that
all
components
are
appropriately
Consolidated
into
the
financial
statements.
At
the
end
of
the
day,
we
also
have
touched
upon
our
risk
assessment
and
our
areas
of
audit
Focus.
So,
as
Laurie
mentioned,
our
audit
is
risk-based
and
we
attend.
We
focus
our
attention
on
areas
where
we
feel
like
there
is
a
higher
level
of
risk.
G
The
first
item
we
flagged
is
a
significant
risk
of
management,
override
of
controls
and,
as
Laurie
mentioned,
this
is
a
presumed
risk
of
fraud
across
all
organizations.
So
within
our
audit
plan,
you'll
see
we've
Incorporated
the
required
procedures
to
address
this
risk,
which
largely
includes
testing
the
controls
surrounding
the
financial
reporting
process,
as
well
as
specific
journal
entries
are.
G
Other
areas
of
focus
are
laid
out
as
well
as
the
reason
we
have
flagged
them
as
having
a
risk
of
error,
as
in
our
underlying
audit
approach
to
address
these
risks,
these
largely
remain
unchanged
from
the
previous
year,
so
I
will
not
go
through
them
in
detail,
but
consistent
with
what
we
would
have
reported
to
in
the
past.
One
of
the
key
areas
we
focus
is
on
employee
future
benefit
obligations
because
of
the
element
of
estimation
and
certainty
involved.
In
that
financial
statement,
caption.
A
G
The
remainder
report
is
the
appendices,
so
I
won't
propose.
We
go
through
them
in
too
much
detail,
they're
largely
there
for
your
informational
purposes,
but
there
are
two
key
appendices
that
I
might
flag.
So
we
have
highlighted
one
new
auditing
standard
as
well
as
one
upcoming
accounting
standard
that
will
be
effective
in
the
next
fiscal
year
for
your
information.
B
Thank
you,
Council
McLaren,
Mr
chair.
One
of
the
questions
that
I've
raised
previously
was
trying
to
get
an
account
of
all
of
the
times
that
we've
hired
consultants
and
have
a
report
just
on
Consultants.
Is
that
something
that
can
be
put
forward
in
the
2022
plan
so
that
the
public
and
the
residents
of
Kingston
can
have
an
understanding
of
the
number
of
consultants
and
the
value
of
those
Consultants
per
Department.
As
a
report
for
us
as
residents
of
the
King
City
of
Kingston,.
F
Perhaps
through
you
Mr,
chair,
I'll,
take
a
first
cut
at
that
question,
recognizing
it
has
been
addressed
in
previous
years.
Certainly
Ms
Kennedy
has
had
discussions
on
this
topic
in
the
past.
We
can
easily
produce
a
report
on
any
types
of
financial
information,
and,
along
with
that
would
be,
you
know,
a
separate
engagement
based
on
a
separate
level
of
materiality
based
on
a
separate
sort
of
you
know.
Right
of
you
know,
agreement
terms
of
arrangement
terms
of
reference.
All
that
sort
of
thing.
D
Thank
you
and
through
you
Mr
chair,
so
yes,
we
have
done
that
in
previous
years,
so
there
is
certainly
the
opportunity
to
to
pull
together
that
summary
I
believe
when
we
provide
it
in
the
past.
We
actually
just
went
back
to
all
of
the
delegated
authority
reports
that
had
come
to
Council
on
a
monthly
basis,
so
everything
over
20
000,
that
was
a
Consulting
type
service.
We
pulled
and
provided
by
department
and
summarized
that
way.
So
that
is
certainly
information.
D
A
F
A
D
A
Thank
you
very
much
welcome
councilor
Holland.
We
are
on
Section
D
external
audit
plan.
Did
you
have
any
questions?
Okay,
then?
The
recommendation,
let's
put
it
on
the
floor,
that
the
2022
audit
plan,
as
presented
by
KPMG
and
attached,
as
exhibit
a
to
report
APA
22-020,
be
received
for
information
purposes?
May
I
have
a
mover
councilor
bone
counselor
Chappelle
all
in
favor
passes
unanimously.
A
B
Thank
you,
I
thought.
The
motion
would
have
to
be
presented
at
Council,
but
the
motion
would
simply
be
that
we
have
a
report
associated
with
the
planning
with
the
finance
report
from
KPMG
that
outlines
the
amount
and
and
the
department
to
which
Consultants
were
hired
at
the
city
of
Kingston
for
the
previous
year.
A
E
A
That's
an
option:
I
would
recommend
against
it,
considering
that
that
would
mean
that
it
would
be
coming
to
the
next
administrative
policies
committee,
which
I
do
believe
will
be
after
the
next
election.
If
you
want
to
move
it,
I
would
suggest
that
you
give
it
to
the
regular
city
clerk
for
the
next
council
meeting,
which
will
be
before
the
next
before
the
next
inauguration.