►
Description
Administrative Policies Committee meeting from August 6, 2020. For full meeting agenda visit https://bit.ly/30ChBEK
B
B
B
If,
if
you
are
going
to
leave
so
we
already
know
the
vice
chair,
council
kylie
is
leaving
in
around
an
hour
and-
and
so
am
I-
I
have
to
go
to
work
night
shift
tonight,
so
the
chair
and
vice
chair
will
will
be
leaving
at
6,
25
or
6
30,
and
unless
we
get
our
sixth
member,
that
will
be
the
end
of
the
meeting
they're.
That's
all
I
have
to
say
about
that.
Just
be
mindful
of
the
time
and
we'll
be
efficient,
and
I
see
council
mclaren
is
here
as
well.
B
B
B
There
is
a
deferral
to
be
discussed
and
if
it
passes
that
would
remove
it
from
the
agenda.
So
so
why?
So?
What
I'm
basically
proposing
if
you're
looking
at
your
your
list,
is
that
we
go
c
a
d
b
instead
of
a
b
c
d,
so
c
and
then
a
and
then
d
and
then
b
so
moving
c
and
d
forward
to
the
first
and
third
positions.
B
B
B
B
B
I
don't
know
if
you've
all
had
a
chance
to
read
them,
but
after
I
read
the
those
items
and
after
I
read
the
report,
I
prepared
a
motion
to
defer
moved
by
myself
seconded
by
councillor
holland.
So
for
that
reason
I
need
the
vice
chair
to
take
over
proceedings.
So,
mr
vice
chair,
will
you
take
the
chair.
B
D
Here
we
see
so
this
is
deferring
item
c.
We
have
a
mover
and
seconder,
so
we
can
have
comments
to
talk
or
place
about
deferral
and
the
deferral
here
is
reading
deferred
to
the
next
administrative
policies.
Meeting
the
justification
is
so
that
staff
can
further
review
the
properties
listed
on
section
c
and
d
for
the
former
bylaw
consult
with
the
members
of
the
public
who
contacted
the
city
about
the
matter.
I
believe
that's
referencing
the
correspondence
counselor
strategist
mentioned
and
make
further
specific
recommendations
for
the
committee's
consideration.
D
B
Just
briefly
the
the
italics
there
I
don't
need
to
either.
That
was
just
because
of
the
way
I
I
it
came
into
drafts,
so
that's,
it
doesn't
have
any
any
particular
meaning
and
the
rationale
was
pretty
self-evident
and
the
timeline
is
written
in
the
motion
that
for
the
next
meeting,
but
of
course,
staff.
I
also
consulted
with
staff
and
the
staff
member
in
charge
of
this
item
is
has
confirmed
that
it
is
not
time
sensitive
and
that
it
could
come
to
us
as
late
as
october.
E
D
A
C
A
D
B
Yeah,
I
just
want
to
make
sure
we're
doing
what
councilor
chappelle
is
recommending.
So
the
short
term,
the
special
meeting
is
the
special
meeting
is
to
consider
the
procurement
by-law
and
the
october
regular
meeting.
We
already
know
the
short-term
rental
item
will
be
there,
so
so
keller
stell
suggesting
putting
it
on
the
september
meeting,
which
is
the
special
meeting,
and
I
I
don't
have
any
preference
or
another.
So
I,
if
that's
considered
a
friendly,
then
I'm
happy
with
that.
D
C
D
C
D
With
that
said,
and
based
on
the
comments
of
the
the
mover
and
counselor
chappelle,
we'll
take
the
next
meeting
and
the
motion
to
defer
to
mean
the
special
meeting
in
september.
Other
comments
from
committee
questions:
okay,
seeing
none
all
those
in
favor
all
those
opposed
and
it
passes
and
I'll
yield.
The
chair
to
counselor
stroud.
B
B
The
recommendation
is
essentially
to
receive
the
climate
findings
report,
the
audited
financial
statements
of
the
corporation
of
the
city
of
kingston
for
the
year
ending
december
31st
2019.
It
is
included
in
the
report
and
we
have
the
treasurer
and
cfo
here
to
speak
to
us
and
introduce
you
go
ahead.
F
Thank
you,
mr
chair
and
good
evening.
Everybody.
I
thought
I'd
just
take
a
few
minutes
and
I
know
we've
we're
tight
on
time
tonight.
So
we'll
try
to
do
a
bit
of
an
abbreviated
version
here
so
that
we
allow
time
for
any
questions
as
well.
So
I
thought
I
would
start
off,
and
I
just
there's
three
or
four
things
I
would
like
to
highlight
on
the
audited
financial
statements.
Hopefully,
you've
had
a
chance
to
take
a
look
of
them.
F
I
look
at
them,
but
just
a
couple
things
I'd
like
to
go
over
and
then
I'll
turn
it
over
to
lori
huber.
The
audit
partner
from
kpmg
and
laurie
will
go
through
the
audit
findings
report
and
any
of
the
other
anything
else
with
respect
to
the
actual
audit
that
was
that
was
carried
out
itself.
So
just
a
couple
things
to
start.
F
G
F
F
I
thought
I'd
I'll
skip
the
audit
report
I'll
leave
that
for
for
ms
huber,
so
I
thought
I
would
start
with
the
statement
of
financial
position,
which
is
page
five
of
the
financial
statements.
I
believe
it's
page
11
of
the
agenda,
so
this
is
our
financial
position,
a
snapshot
at
december
31st
of
2019..
F
We
do
continue
to
report
a
healthy
position
and
if
you
see
right
at
the
very
bottom
of
the
page,
you'll
see
our
total
municipal
equity
and
that
basically
shows
the
resources
that
are
controlled
by
the
city
at
december.
31St
2019-
and
you
see
these
are
all
in
thousands
of
dollars.
So
we
have
gone
up
about
85
million
dollars,
we're
about
1.4
billion
in
terms
of
our
municipal
equity.
F
F
It's
really
made
up
of
two
things.
If
you
think
of
of
what
the
municipality
owns
at
the
end
of
the
day
about
30
million
represents
an
increase
in
our
capital
reserve
funds,
so
that's
taking
our
total,
basically
reserves
and
reserve
funds.
We've
gone
up
about
30
million
dollars,
which
is
in
line
with
our
long-term
strategy
that
we
are
trying
to
build
our
reserve
funds
with
the
one
percent
capital,
as
well
as
other
contributions
to
reduce
our
reliance
over
time
on
debt,
so
that
is
certainly
aligned
with
that.
F
The
other
component
of
that
is
about
50
million
dollars
of
net
tangible
capital
assets.
So
that's
our
capital
assets
that
are
purchased
or
are
built
and
are
now
in
use
sitting
on
the
financial
statement.
So
that's
the
majority
of
that
increase
but,
as
I
said,
we'll
take
a
quick
look
at
that
when
we
get
to
that
statement.
F
F
There
is
a
strategy
there
and
you'll
see
farther
down.
We
have
our
long-term
investments
as
well,
which
has
stated
about
138
million.
It
stayed
fairly
constant
there
excuse
me,
our
long-term
investments
are
monies
that
we
can.
We
know
that
we
don't
need
to
draw
on
for
about
at
least
seven
years,
so
there
are
long-term
monies
that
we're
telling
our
investment
agents.
You
can
use
a
long-term
investment
strategy
and
there
are
because
our
reserve
funds
are
building
up.
F
There
is
sometimes
the
ability
to
add
some
more
money
take
from
the
short
term
and
put
into
that
long
term.
We
did
not
do
that
in
2019,
even
though
we
did
see
the
cash
balances
building
up
for
a
couple
reasons,
mainly
one,
because
we
were
keeping
an
eye
on
the
long
term
rates
and
frankly,
we
were
getting
some
pretty
good
rates
on
the
short
term,
and
so
we
were
finding.
F
H
F
F
So
that's
where
you
see
that
and
that
million
dollars
represented
about
500
000
for
some
of
the
large
retail
assessments
that
you're,
probably
tired
of
me
talking
about,
because
I
think
it's
probably
been
about
five
years
now
that
those
have
been
in
process
with
mpac
and
the
last
year
or
so.
We've
started
to
see
some
of
those
assessments
getting
cleared
out
and
we
were
seeing
some
write-offs
that
were
larger
than.
F
For
and
so
we
wanted
to
build
that
up
and
the
other
500
000
we
expect
will
actually
be
processed
in
2020
that
related
to
an
assessed
value.
It
came
in
as
a
supplementary
assessment.
We
got
the
supplementary
monies,
but
subsequent
to
that,
mpac
actually
reassessed
it
and
dropped
it
down
up
as
well.
So
I
just
wanted
to
clarify
in
terms
of
that
balance.
The
only
other
thing
I
want
to
point
out
is
just
the
temporary
loans.
You'll
see
has
gone
from
60
million
to
95
million.
F
Those
are
the
monies
that
we
borrow
on
the
short
term
from
infrastructure
ontario,
basically,
our
construction
financing
for
our
long-term
debt.
So
once
council
has
approved
projects
to
be
funded
from
debt,
we
actually
do
construction
financing
from
io
on
a
temporary
basis,
which
is
what
this
balance
is.
F
This
again
is
a
consolidated
picture,
but
it
does
align
fairly
closely
to
what
you
would
have
seen
in
the
q4
operating
report
that
we
would
have
brought,
I
believe
in
june.
We
brought
that
to
to
council
and
I'll
show
you
where
that
links
up
in
the
statement
of
municipal
equity,
but
other
than
that
not
too
much
here.
The
only
thing
I
do
want
to
point
out
is
down
at
the
bottom
of
the
page.
F
You
will
see
something
about
three
lines:
up
called
prior
period
adjustment
and
a
reference
to
note
22,
and
I
did
want
to
just
mention
that
to
counsel
I
believe
we
have
that
actually
in
the
report
as
well,
but
you
do
see
through
the
report
you'll
see
where
we've
restated
the
prior
year
numbers
in
a
few
places
and
then
we've
included
this
note.
This
priority
adjustment
relates
to
the
decision
of
council
a
few
years
ago
to
include
impose
fees
in
the
development
charge
regime.
F
So
in
the
past
our
impose
fees
were
actually
charged
under
the
municipal
act
and
reported
one
way
for
accounting
purposes.
Development
charges
are
actually
reported
a
different
way
for
accounting
purposes.
They
actually
don't
form
part
of
our
municipal
equity
because
there
are
monies
that
belong
to
the
developers.
F
It's
treated
almost
like
an
error
in
that
we
we're
changing
something
different,
almost
like
a
change
in
accounting
policy
and
therefore
we
go
back
so
that
we
have
some
comparable
numbers.
So
we
have
gone
back,
we've
changed
the
20
2018
numbers
for
those
transactions,
and
then
we
had
to
actually
do
a
catch-up
from
the
start
of
18
to
get
that
money
out
of
equity.
So
it's
about
30
million
dollars
of
impulse
fees,
we've
pulled
out
of
municipal
equity
and
we
actually
show
as
deferred
revenue
on
the
statement
of
financial
position.
F
So
you
will
see
that
referenced
a
few
times
going
through
just
a
couple
more
things,
then,
looking
at
the
consolidated
schedule
of
municipal
equity,
which
I
believe
would
be
page
14
of
the
agenda
package.
So
this
is
the
statement
I
was
referencing
earlier
that
breaks
down
the
1.4
billion
dollars.
So
you
can
see
in
terms
of
what
makes
that
number
up
the
numbers
at
the
top.
The
current
fund
surpluses
that
you
see
there,
which
are
by
each
of
the
consolidated
entities
that
are
in
with
the
statements.
F
If
you
compare
the
general
operating
surplus
number
there,
that
number
ties
into
what
was
reported
to
council
in
june
on
the
q4
operating
report.
So
that's
our
link
back
to
the
the
information.
That's
in
that
report,
as
I
said
also
within
the
municipal
equity,
is
the
investment
that
we've
made
in
our
tangible
capital
assets,
so
that
becomes
part
of
the
assets
that
council
owns
and.
C
F
The
only
other
thing,
I
guess
two
other
small
things
that
I
wanted
to
just
mention.
So,
first
of
all,
within
the
notes
I
mentioned
the
prior
period
adjustment
note,
which
is
on
page
43,
so
that'll
give
you
lots
of
information
on
the
the
adjustment
we
made
with
respect
to
the
impulse
fees,
page
42
of
the.
H
F
Also
includes
note
21,
which
is
a
subsequent
event
note,
with
respect
to
the
coven
19
pandemic.
So
under
public
sector
accounting
principles,
we
do
have
to
disclose
any
events
that
arose
subsequent
to
the
financial
statement
date
that
potentially
could
cause
changes
either
to
our
assets
or
liabilities
or
our
operating
results
in
the
future.
If
it's
significant,
so
in
working
with
the
auditors,
we
felt
this
was
significant.
Most
financial
statements
for
2019
have
included
some
type
of
a
subsequent
and
no
subsequent
event.
F
F
and
that's
the
the
prior
period
adjustment
note.
The
very
last
line
there
had
said
annual
surpluses
restated
the
numbers,
don't
change.
The
numbers
were
correct,
but
that
reference
to
that
61
million
dollar
number
should
have
said
deferred
revenue,
not
annual
surplus.
So
it
was
just
a
typing
error,
but
we
wanted
to
get
it
fixed
before
the
the
statements
go
to
council
and
before
they're
actually
approved
and
finalized,
so
that
was
distributed
just
late
this
afternoon.
B
I
was
just
reminded
by
your
final
comment
there
that
there
was
something
on
the
addendum
that
we
should
have
approved
when
we
approved
the
agenda.
We
did
not
approve
the
addendum
when
we
approved
the
agenda,
so
maybe
we
could
do
that
now.
Mr
clerk
is
that
is
that
procedurally
correct
to
to
approve
the
addendum
at
this
point
before
we
go
any
further.
B
D
Thank
you,
mr
chair.
One
question
quickly
now
for
me:
miss
kennedy,
high
level
question.
Sorry,
I
don't
remember
this
from
last
year,
but
is
it
usual
for
this
audit
report
to
lump
different
services
together?
So,
for
example,
there
is
protective
services
or
general
government
or
social
services
where
it's
not
actually
a
breakdown
of
each
say
police
and
fire,
etc.
It's
just
one
kind
of
bigger
catchment
is
that
is
that
a
normal
practice.
F
G
A
Yes,
thank
you
for
your
chair.
I'm
just
wondering
why
there
are
no
write
downs
on
any
of
our
assets,
some
assets
like
transit,
considering
an
asset
and
see
how
such
assets
would
be
able
to
retain
their
value
over
an
extended
period
of
time.
So
you
know
we've
added
30
million
dollars
in
assets,
but
I
would
have
thought
there
would
have
been
some
results
on
assets
that
you
could
hold.
You
know,
physical
infrastructure,
that
I'm
sure
needs
to
be
replaced.
A
F
Thanks
councillor
chappelle,
so
first
of
all
in
terms
of
the
tangible
capital
assets,
so
the
number
that
shows
on
the
statement
of
financial
position,
so
the
1.7
billion
dollars
of
tangible
capital
assets,
that's
actually
a
net
book
value,
so
those
have
been
written
down
from
cost.
We
actually
do
apply
a
depreciation
to
them,
and
so
that's
a
net
book
value.
F
The
other
thing
that
we
do
do
and-
and
ms
huber
may
refer
to
this
in
her
audit
report,
but
we
actually
have
another
process
when
we're
doing
the
year-end,
that
we
look
at
those
net
book
values
and
and
to
see
whether
they
should
be
written
down
even
more
so
is
there
a
reason
that
some
of
our
assets
are
even
less
than
what
that
depreciated
value
is.
We
didn't
need
to
do
any
write-downs
on
those
this
year,
but
it's
certainly
a
process.
We
look.
F
Each
year,
that's
required
under
public
sector
accounting
principles
to
make
sure
that
what
you're
showing
that
there
is
that
actually
is
a
realistic
and
a
realizable
value
on
those
with
respect
to
the
committed
expenses.
So
you
normally
in
under
financial
reporting
principles.
You
would
not
include
your
committed
expenses
and
I'm
just
trying
to
remember
whether
or
not
because
we
actually
do
calculate
committed
expenses
now
on
our
system.
F
So
we
actually
have
commitment
accounting
on
the
system,
we're
still
working
out
a
few
bugs
in
terms
of
how
that's
working,
but
but
we've
come
a
long
way
with
a
new
system
with
that,
but
we
I'm
trying
to
recall.
I
don't
believe
it's
something
and
ms
folds
is
on
the
line.
She
might
correct
me
if
I'm
wrong,
but
I
don't
believe
we
actually
do
show
it
on
the
quarterly
report.
F
A
A
A
So
we
have
a
great
big
budget
for
transportation,
our
great
big
budget
for
public
works
and
and
then
we
have
these
trickled
in
effects
of
having
a
new
garbage
truck
or
a
new
chassis,
and
you
can't
keep
track
of
where
those
physical
assets
are.
Unless
you
go
line
by
line-
and
we
don't
have
any
of
that
information
in
front
of
us
as
counselors,
it's
all
piecemealed
in
different
reports
that
we
we
don't
get
to
see.
So
it's
really,
I
would
say,
a
real,
a
mugs
game.
A
You
got
these
shells
moving
around
and
you
have
no
idea
on
how
to
get
to
a
granular
perspective
on
where
we
sit
for
the
fiscal
position,
and
I
realize
the
the
these
the
budget
is
being
presented
as
where
we
stand
today
and
we
don't
know
the
impacts
of
covert
19.
We
don't
know
the
impacts
of
of
all
of
our
parking
rates.
We
don't
know
how
that's
going
to
impact
us
going
into
the
budget.
Yet
when
we
look
at
the
cost
for
or
over
10
million
dollar
increase
in
staffing
budgets
from
2019.
A
Well,
how
do
we
approach
that
next
year?
The
staffing
continues
to
grow.
You
know
two:
three
percent
increase
in
staffing
salary
is
a
huge
impact
when
the
number
is
over
a
hundred
million
dollars
in
income
in
costs.
So
I
would
like
to
have
greater
granularity
in
these
budgets.
I
know
this
is
what
we
need
to
supplement
and
support
the
provincial
request,
because
we're
looking
at
a
global
perspective
based
on
this
categorization-
and
I
appreciate
the
effort
that
that
goes
into
that,
but
I
think
for
city
council
purposes.
We
need
a
little
more
granularity.
B
B
So
if,
as
counselor
chappelle
was
just
saying,
you
want
more
detail
or
you
want
stuff
broken
down
in
with
greater
granularity
or
all
those
suggestions.
That
is
something
that
is
input
that
the
cfo
can
take
for
the
following
year
report.
Also,
it's
important
to
know
that
this
is
not
a
budgetary
session.
We
do
have
a
separate
budgetary
process
and
a
lot
of
your
points
would
be
arguments
in
favor
of
expanding
the
budgetary
process
having
an
auto
committee
that
kind
of
thing.
F
Yeah,
just
thank
you,
mr
chair.
Just
just
respond,
so
yeah
certainly
take
those
comments,
and
you
know
we
can
take
a
look
at
that.
But
what
I
can
say
I
would
not
recommend
that
that
detail
be
in
the
financial
statements.
I
think
that
the
financial
statements
play
a
different
role,
but
we
can
certainly
look
at
the
the
monthly
or
the
quarterly
information
that
comes
on
operating
and
capital
to
council,
as
well
as
the
the
even
finer
detail
that
we
bring
at
budget
time.
B
H
Okay,
great,
thank
you
through
you,
mr
chair,
we're
pleased
to
be
here
this
evening
to
walk
you
through
the
very
high
level
overview
of
our
audit
findings
report
with
respect
to
the
2019
financial
year.
My
opening
remark,
perhaps
for
ms
kennedy,
is
to
take
a
quick
look
at
note,
15e,
with
respect
to
some
some
outstanding
capital
commitments,
and
I
think
there's
good
information
there
with
respect
to
one
of
the
previous
queries.
H
So
with
respect
to
our
own
report,
executive
summary
speaks
to
where
we
are
with
respect
to
the
audit.
So
we
were
in
front
of
this
committee
back
in
october
2019
to
deliver
our
audit
plan
and
we
are
here
tonight
to
walk
through
the
highlights
of
our
audit
findings
report.
Certainly,
our
audit
findings
does
build
upon
our
plan
and
we
have
completed
our
audit
with
in
accordance
with
that
plan,
and
certainly
you
will
see
through
the
balance
of
our
report.
H
H
We
will
be
able
to
release
our
audit
report
in
final
once.
Council
accepts
and
approves
responsibility
for
the
financial
statements
which
is
slated
for
september
1..
The
only
unique
piece
that's
still
outstanding
to
complete
our
audit
file
relates
to
two
responses
from
our
legal
letters.
It's
ordinary
and
customary
practice
to
write
to
legal
firms
to
which
the
city
engages
in
throughout
the
course
of
the
year
with
respect
to
any
ongoing
legal
matters,
and
those
letters
need
to
come
back
closer
to
the
audit
report
date.
H
So
we'll
stay
we'll
stay
on
top
of
those
and
certainly
work
with
the
team
to
make
sure
that
there's
nothing
significant
that
happens
in
the
intervening
period
next
page
on
page
number,
two,
the
only
thing
really,
I
would
highlight
here
just
a
reminder
of
our
independence.
So
as
the
external
auditors
of
the
city
of
kingston,
we
are
required
to
maintain
our
independence.
So,
to
the
extent
we
might
provide
any
non-audit
services
to
the
city
through
the
course
of
the
year.
H
We
need
to
be
mindful
of
those
and
make
sure
that
there
are
adequate
safeguards
in
place,
and
we've
certainly
done
that
again
this
year
and
there's
nothing
from
our
perspective
that
causes
any
concern
with
respect
to
our
independence
flipping
through.
I
will
stop
on
page
four
of
our
report,
which
says
audit
risks
and
results
continued
at
the
very
top
of
the
page.
This
speaks
to
additional
risk
areas
that
we
had
identified
through
the
course
of
our
conversation
as
part
of
our
audit
plan.
H
With
this
committee
back
in
the
fall
each
and
every
year,
we
are
required
under
canadian
auditing
standards
to
incorporate
an
unpredictable
procedure
in
the
course
of
our
audit
process,
and
we've
done
that
again
this
year
and
certainly
based
on
the
conversations
we
had
at
this
committee.
We
really
did
zone
in
on
the
procurement
process
in
a
couple
of
different
areas.
So
you
can
see
there
with
respect
to
our
response
and
significant
findings.
We
did
test
a
number
of
procurements
this
year
to
assess
compliance
with
the
city's
most
current
procurement
policy.
H
We
also
did
test
some
expense
reports
of
the
leadership
of
the
city
to
make
sure
that
those
were
in
compliance
with
city
policies
for
travel
and
expense
reimbursement,
and
we
also
tested
a
sample
of
corporate
credit
cards
and
their
reconciliation
to
make
sure
that
they
were
also
in
compliance
with
policy,
with
the
appropriate
supporting
documentation
and
reviews
and
approvals.
So,
based
on
all
of
that
work
that
we
did
do
this
year,
that
was
a
little
bit
new
and
unique.
We
have
not
identified
any
significant
matters
to
bring
to
the
attention
of
this
committee.
H
So
the
employee
featured
benefits
is
actually
derived
by
a
management
expert,
so
they
employ
the
work
of
an
external
actuary
and
we
rely
on
the
work
of
that
actuary
as
well.
Fiscal
2019
was
actually
a
full
valuation
year,
which
is
required
every
three
years.
So
from
an
audit
perspective,
we're
also
required
to
make
sure
that
the
data
that
the
actuary
is
using
is
valid.
H
So
we've
done
that
work
again
this
year
to
make
sure
that
the
data
going
in
is
supported
by
the
results
coming
out
and
this
year
the
city
did
also
employ
a
new
actuary.
So
we
made
sure
that
we
understood
their
professional
confidence
and
objectivity
as
well.
So
all
of
those
things
wrapped
together,
we
believe
that
the
process
for
estimating
this
liability
at
the
end
of
the
year
is
appropriate.
H
Speaking
to
covet
19,
I
think
through
ms
kennedy's
presentation.
I
think
she
has
done
a
great
job,
summarizing
summarizing
the
impact
from
a
financial
statement.
Point
of
view,
certainly,
from
an
audit
point
of
view,
we
developed
a
very
extensive
questionnaire
in
light
of
covid19
to
really
take
a
deep
dive
at
a
number
of
the
financial
statement,
captions
on
the
balance
sheet,
in
particular
to
make
sure,
in
light
of
the
uncertainty
and
the
economic
impact
of
the
pandemic,
to
make
sure
all
of
the
assets
and
liabilities
were
appropriate.
G
Thank
you
lori.
So,
with
respect
to
the
technology
in
the
audit,
we're
really
continuing
our
journey
to
a
data
enabled
audit.
So
a
couple
of
highlights
from
the
plan
tools
and
technologies
in
our
audit
plan.
The
first
one
is
our
client
collaboration
site,
which
is
our
secure
platform
for
sharing
information
with
management,
and
this
proved
exceptionally
useful
this
year,
given
that
the
year-end
audit
work
was
performed
completely
remotely
with
our
teams
at
their
respective
homes
and
management
between
the
office
and
home
as
well.
So
it
was
a
great
time
to
bring
that
tool
into
use.
G
We
were
also
able
to
leverage
some
of
our
advanced
capabilities
to
look
at
the
grant.
Revenue
account
the
matrix
is
on
that
following
page
and
perform
a
number
of
procedures
around
journal
entries
and
the
results
of
those
are
summarized
through
the
following
slides,
but
at
a
high
level
we
did
not
identify
any
issues,
and
the
purpose
of
using
these
tools
is
to
give
us
comfort
at
analyzing
the
whole
population,
so
all
of
the
transactions
within
the
year
and
focus
our
testing
on
any
of
the
outliers
or
exceptions.
G
So
no
findings
with
bringing
in
those
tools
to
the
audit
this
year
and
the
last
thing
to
highlight
from
this
slide,
was
a
data
and
analytics
routine.
We
performed
where
we
looked
at
potential
matches
between
vendor
addresses
in
your
procurement
system
and
employee
addresses
in
the
payroll
system
and
so
based
on
those
routines
and
those
investigations.
We
did
not
identify
any
issues
of
concern
through
that
work,
so
I'll
jump
to
page
12
of
our
audit
findings
report,
page
66
of
the
package
and
just
at
a
high
level.
G
The
financial
statements
presented
by
the
treasurer
are,
in
our
view,
reflective
of
the
accounting
policies
and
practices
under
peace
up
and
adequately
describe
the
change
in
accounting
policy.
With
respect
to
that
collection
of
development
charges
to
fund
the
growth
of
the
water
and
wastewater
infrastructure,
there
were
no
new
changes
to
the
accounting
standards
framework
for
this
year
that
impacted
the
city
and
just
to
close
off
the
matter.
Around
accounting
estimates.
G
It's
a
little
bit
down
the
road.
It
won't
be,
in
effect
till
fiscal
2023,
but
there
will
be
a
leg
work
leading
up
to
that
year.
End
and
we've
already
begun
those
discussions
with
management
and
brought
in
one
of
our
specialist
partners
within
the
past
year
to
speak
to
what
that
standard
will
look
like
in
the
years
to
come.
G
Continuing
on
to
page
14,
page
68
and
through
the
audit
there
were
three
other
items
we
wanted
to
share
with
this
committee,
and
the
first
was
the
work
that
we
performed
around
the
accounting
treatment
for
the
restated
balance.
So
we
did
look
at
the
bylaw
and
the
resulting
restatement
of
the
comparative
information
and
it
did
not
modify
our
audit
opinion
and
the
disclosures
you
saw
in
the
financial
statements
are
adequate.
G
On
the
following
page,
going
through
our
uncorrected
differences
in
corrected
adjustment,
so
the
consolidated
financial
statements
that
were
presented
do
reflect
one
adjustment
that
was
identified
throughout
the
course
of
the
audit.
The
details
are
within
the
appendices,
but
at
a
high
level
there
was
a
3.6
million
dollar
adjustment
recorded
related
to
a
december
progress
billing
for
the
third
crossing.
So
it
did
not
impact
the
statement
of
operations,
but
rather
was
an
increase
to
the
tangible
capital
assets
and
it
increased
the
accounts
payable
and
accrued
liabilities
on
the
statement
of
financial
position.
G
So
the
balance
of
our
report
are
our
appendices
that
include
some
further
reading
on
that
accounting:
standard
change
for
asset
retirement
obligations,
some
resources
for
the
committee
related
to
covid19,
and
there
is
one
required
communication,
of
course,
that
I'd
love
to
speak
to
and
that's
our
independent
auditor's
report,
it's
on
page
20
or
page
74
of
the
report.
So
this
is
our
contribution
to
management's
financial
statement.
So
our
report
includes
an
unqualified
or
clean
audit
opinion
for
the
year
ended
december,
31st
2019.
G
You
would
see
here
that
we
have
a
new
paragraph,
titled
emphasis
of
matter
for
the
comparative
information
that
has
been
restated
related
to
the
water
and
wastewater
dc's
and
at
the
bottom
of
the
second
page.
Our
audit
report
is
dated
september
1st
2020.
So
upon
council's
approval
of
the
financial
statements
and
our
remaining
subsequent
event
procedures,
we
would
be
prepared
to
finalize
our
audit
report
to
be
attached
to
the
statements.
B
B
It
will
be
an
interesting
report
a
year
from
now,
because
it
will
contain
actual
effect
of
the
pandemic
on
the
city
finances
we'll
see
having
the
2020
report
so
look
forward
to
that.
Seeing
no
further
questions.
Thank
you
very
much.
We'll
move
back
to
the
committee
for
deliberations,
so
we
need
a
mover
and
a
second
before
the
recommendation
to
get
it
on
the
floor.
B
Moved
by
a
councillor
fell
second
by
council
kylie.
You
see
it
as
item
a.
I
won't
read
the
whole
thing.
Essentially
it's
that
this
committee
received
the
report
and
the
audit
findings
report
and
that
we
recommend
to
counsel
that
council
receive
and
approve
the
audited
financial
statements
for
2019,
which
is
in
this
report.
B
B
F
F
F
Kpmg
was
the
only
vendor
that
submitted
on
the
proposal.
There
were
actually
four
firms
that
actually
took
the
proposal
documents
because
now
that
we
do
it
electronically,
we
can
see
that
information,
but
kpmg
was
the
sole
person
that
responded
to
that,
and
so
we
are
recommending
their
appointment
for.
B
A
F
There
was
one
other
national
firm
that
I
believe
was
out
of.
I
think
it
was
out
of
ottawa
and
then
there
was
another
one
that
was
from
down
in
the
states.
It
wasn't
even
an
auditing
firm,
so
I'm
not
sure
why
they
even
took
the
documents,
so
they
were
more
of
a
research
type
firm.
So
so
there
was
really
just
the
three.
A
This
is
a
substantive
contract
and
I
would
hope
that
when
we
have
our
discussion
on
on
looking
at
purchasing
items
and
services
at
our
next
meeting,
that
we
actually
have
a
department
like
yours
to
aggressively
go
out
and
actually
have
conversations
with
the
parties
who
are
local
vendors
who
do
services.
I
have
no
questions
or
concerns
with
kpmg,
but
I
do
know
that
we
do
have
other
substantive
organizations
that
may
or
may
not
have
been
aware.
You
can
post
on
a
website,
but
in
the
chaos
of
everything,
that's
happened.
F
F
We
also
contacted
a
partner
in
all
of
the
local
firms,
not
the
one-man
ones,
that
we
knew
wouldn't
have
the
resources
to
do
it,
but
all
of
the
other
local
firms
were
contacted
to.
Let
them
know
that
the
rfp
was
out
on
the
street
and
available
for
them
to
look
at.
I
can
certainly
offer
my
my
thoughts
on
this
in
terms
of
why
there
was
only
one
the
in
terms
of
resourcing,
I
would
hesitate
to
say
that
there's,
probably
maybe
the
other
one
other
local
one.
F
F
Don't
have
the
resources
or
don't
have
the
expertise
to
do
it,
particularly
on
the
utility
side.
Now,
when
we
do
the
rfp,
we
do
split
it
between
city
and
utilities,
so
that
if
there
was
a
proponent
that
wanted
to
do
one
and
not
the
other,
they
could
actually
propose
that
way.
But
I
just
think
in
terms
of
resources,
there's
probably
nothing
locally.
That
could
do
that.
F
We
all
have
december
year
ends,
and
so
that's
a
challenge
too,
because
it's
their
busiest
time
and
so
to
add
on
something
like
the
size
of
the
city
of
kingston.
So
I
think
that
puts
us
to
looking
at
the
the
other
national
firms
that
would
come
out
of
either
toronto
or
ottawa,
and
I
would
suggest
that
probably
the
challenge
there
and
I
wasn't
able
to
get
a
hold
of
the
other
one.
That
came
from
toronto,
but
I
would
say
the
challenge
there
is
rates.
F
F
Why
didn't
we
get
anybody
else
and
what
was
the
situation?
And
I
think
you
know
it
is
certainly
something
that
when
we
think
about
what
we
ended
up
with
at
the
end
today,
we
know
we
have
a
very
fair
fee.
Kpmg
has
only
increased
it
by
two
percent
from
what
they've
charged
us
for
the
2019
on
it
and
they've
actually
held
it
at
that
for
two
years,
so
20
and
21
will
be
the
same
fee.
F
So
I
think
we've
got
a
very,
very
fair
fee
and
and,
as
you
say,
you
know,
we've
been
very
happy
with
kpmg,
but
I
would
say
the
other
advantage
we
have
is
we
have
access
to
national
resources
if
they
don't
have
the
expertise
here
in
kingston,
for
something
other
than
audit.
We've
got
access
to
that
elsewhere,
right
across
the
nation.
So
just
just
give
you
a
little
bit
of
background
from
some
of
the
research
that
I've
done
the
last
couple
weeks.
B
Thank
you
any
other
questions
from
members
of
the
committee.
Remember
that
if
you've
got
comments
about
the
process,
you
wait
both
on
four
and
it's.
Your
turn
give
me
comments.
We've
just
lost
counselor
kylie
and
I
will
I
have
five
minutes
left
before
I
have
to
change
into
my
uniform
and
go
to
the
hospital.
So
any
other
questions,
none
we
need
to
move
in.
Second,
the
recommendation
get
it
on
the
floor.
B
B
B
See
none.
I
will
call
the
question
on
the
recommendation
on.
I
guess
all
five
causes
the
introductory
cause
and
the
other
four
clauses
for
those
in
favor
opposed
and
passes
unanimously.
Thank
you
very
much.
Now
we
move
on
to
the
rideau
crest,
that's
item
b.
We
need
to
move
into
the
board
of
management.
I
can.
I
can
linger
a
little
bit
longer
if
you
don't
mind
me
being
off
screen.
B
While
I
change
into
my
uniform,
I
can
still
be
present
and
listening
to
the
to
the
members
of
the
committee
and
to
the
presentation,
but
we
need
a
mover
and
secondary
to
move
into
committee.
Yes,
move
by
council
hall
and
second
by
council
mclaren
that
we
resolve
into
the
board
of
management
for
rideau
crest,
all
those
in
favor
suppose
so
we're
now
the
board
of
management.
E
Thank
you,
mr
sharon,
good
evening,
I'll
just
keep
this
brief.
For
my
summary,
just
being
cautious
of
time
and
and
if
we
do
lose
counselor
stroud,
then
we
won't
be
able
to
remain
so.
This
is
the
second
report.
That's
provided
to
the
reader
cross
board
of
management
for
2020,
and
this
report
contains
information
from
may
through
to
the
end
of
june
of
this
year,
reutercrest
home
had
three
incidents
reportable
to
the
ministry
of
long-term
care.
E
E
E
As
of
june
2020,
there
were
458
people
on
the
waiting
list
for
the
home
264
of
those
are
actively
seeking
or
requiring
admission
to
long-term
care
of
which
50
are
in
crisis
awaiting
placements.
At
this
time,
as
of
the
end
of
june,
readercress
has
spent
48.81
of
its
municipal
contributions,
excluding
commitments
which
is
96
000
under
budget.
E
E
E
Readercrest
continues
to
work
very
closely
with
ministry,
health
and
long-term
care,
our
local
health
integration
network
and
our
local
public
health
unit
to
ensure
the
safety
and
security
of
the
residents
and
our
staff
related
to
the
covet-19
pandemic.
As
of
the
end
of
june,
the
home
has
not
reported
any
positive
cases
of
covid19
in
staff
or
residents.
E
The
home
will
continue
to
complete
home-wide
staff,
swabbing
of
all
staff,
every
two
weeks
until
further
notice.
We've
been
doing
this
since
the
beginning
of
june,
and
one
time
in
may
as
well.
We
will
continue
to
test
all
symptomatic
staff
in
residence
and
they
will
remain
isolated
until
a
negative
swab
is
obtained
and
they
are
symptom-free.
E
As
of
march
13th,
all
visiting
to
the
home
outside
of
those
deemed
essential
were
restricted
by
the
province.
The
home
did
begin
outdoor
visits
with
residents
and
families
on
the
22nd
of
june,
as
allowed
by
the
province,
and
as
part
of
that
implementation,
we
had
to
ensure
extreme
infection.
Prevention
and
control
measures
were
in
place
in
order
to
safely
execute
those
visits.
We
then
starting
on
the
22nd
of
july,
have
implemented
indoor
visits
for
families
and
and
residents,
and
we
do
continue
with
that
now.
E
As
of
the
end
of
june,
the
home
has
received
121
thousand
dollars
in
emergency,
coveted,
19,
provincial
funding.
This
funding
supports
the
cost
of
increased
supplies,
screening
costs
and
other
incremental
pandemic
expenses.
As
of
the
end
of
june,
the
home
had
utilized
ninety
two
thousand
dollars
of
this
funding.
The
home
has
also
received
a
final
lump
sum
funding:
initial
one-time
payment
of
forty
six
thousand
dollars
in
july
so
beginning
of
july.
E
I
Thank
you,
mr
chair.
Thank
you
for
miss
keys,
I'm
curious
about
so
the
funding
the
extra
emergency
funding
from
the
province
does
it?
Does
it
cover
any
extra
costs
associated
with
visitations,
and
do
you
see,
I
think,
really
what
I'm
getting
at
is?
Will
we
be
able
to
continue
to
maintain
and
expand
upon
visitation,
or
is
there
a
staff
capacity
issue.
E
E
In
those
cases,
we
are
looking
to
move
forward
starting
next
week
with
essential
caregivers,
which
is
a
new
term,
which
is
we're
anticipating
to
see
a
number
of
families
who
will
be
able
to
come
in
and
provide
hands-on
care
or
emotional
care
to
help
support
the
residents
and
and
the
families.
Through
this,
what
has
been
a
very
traumatic
four
months.
E
They
will
also
be
required
to
wear
full
ppe
during
those
times,
so
that
will
will
help
cover
that
cost.
75
000
seems
like
a
lot,
but
when
we're
we're
spending
that
much
on
supplies,
we're
we're
hopeful
that
we'll
we'll
be
able
to
get
through
to
the
end
of
the
year.
No,
if
we
don't
have
to
declare
no
break
at
this
time,.
B
C
G
B
B
Okay,
so
we
have
the
report.
It
is
information
only.
It
was
an
opportunity
to
ask
questions
and
it's
no
public
record,
seeing
no
further
questions.
We
will
then
resolve
back
to
out
of
the
board
of
management.
So
I
need
a
mover
and
second
order
for
that
move
by
councilmember
transit
by
council
chappelle
that
we
rise
from
the
board
of
measurement
of
reader
quest
home
all
those
in
favor
and
that
carries.
B
Or
notices
of
motion
is
there
any
other
business
see
the
correspondence
was
on
the
addendum.
There
are
two
items:
there
is
our
next
meeting,
there's
a
special
meeting
on
september
9th
and
then
our
next
regular
meeting
is
october
8th
and
I
need
a
motion
to
adjourn
counselor
mclaren,
all
those
in
favor.