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From YouTube: Audit Committee – October 8, 2015
Description
Audit Committee meeting – October 8, 2015 – Audio Stream
Agenda and background materials can be found at http://www.ottawa.ca/agendas.
B
B
Okay,
counselor
oozes
joined
us,
so
we
have
quorum
and
we
can
get
started.
Welcome
everybody
to
the
meeting
of
the
Audit
Committee,
the
October
8th,
2015
meeting
the
let's
see
Kelso
Wilkinson
and
Nelson
Terry
had
notified
us
that
they
are
unable
to
attend.
There
are
way
today,
councilman
F,
we
understand
is
coming
so,
but
we
can
start
now.
We
have
our
quorum.
Is
there
any
declaration
of
interest
by
anybody
on
committee?
No
we're
good.
Okay.
B
A
Motion
to
proceed
on
a
mom
to
committee
morning,
mr.
chair
and
members
of
the
committee
I'd,
like
to
begin
by
introducing
the
staff
of
my
office
on
my
left,
is
my
assistant,
Li's
Renault,
and
on
my
right
or
the
two
deputy
auditors,
general
Sonia,
Brennan
and
ed
minor
and
sitting
up
behind
us
are
two
senior
auditor
Suzanne
Beltran
Louise
prune
to
auditors,
alina
QA
and
janet
onyang
go
Hoos
were
lucky
to
have
she's
filling
in
for
Margaret
sue,
who
was
at
home,
taking
on
her
new
duties
as
as
a
new
mother.
A
Monsieur,
the
police
of
ours,
Eskimo,
say:
regulate
processor,
the
verification,
the
bureau,
the
verification
Oliveira
respectively,
practical
example,
air
daily
non-professional,
the
community
in
international
developer.
Mmmm
are
honest.
You
all.
Thus
we
develop
a
gash
on
the
processor
verification,
comport
capillary,
tap
the
clarification
we
are
kept
solitaire
that
production,
the
reporter
phenyl
mall
is
really
the
verification.
The
office
of
the
Auditor
General
mr.
chair
follows
the
best
practices
of
the
International
Auto
community
by
including
the
practice
of
audit
follow
ups.
A
There
are
four
phases
in
every
audit:
the
members
the
committee
will
recall,
and
they
are
the
planning
phase,
the
fieldwork
phase,
the
reporting
phase
and,
finally,
the
phase
that
we're
here
to
discuss
today.
The
follow-up,
remembering,
of
course,
that
the
outer
work
plan
is
approved
by
a
committee
and
council.
A
A
The
purpose
of
audits,
of
course,
are
to
improve
management
practices.
Enhanced
operational
efficiency
identify
possible
economies.
Basically,
Council
asks
us
to
ensure
that
management
is
doing
what
they've
been
asked
to
do
with
due
regard
to
efficiency
and
economy.
Well,
the
follow-up
identifies
management's
progress
on
the
implementation
of
these
recommendations.
A
This
report
itself
is
not
intended
to
provide
an
assessment
of
each
individual
audit
on
each
individual
recommendation.
Rather,
it
presents
our
overall
evaluation
of
progress
made
to
date
across
all
completed
audits.
Should
counsel
wish
to
have
a
more
detailed
discussion
of
specific
follow-ups.
Our
staff
are
certainly
available
to
do
so.
The
original
audits
I
should
point
out
upon
which
these
follow-ups
are
based
are
available
on
the
website.
A
This
report
covers
10
audits
and
were
listed
there
mr.
chair,
and
they
felt
primarily
out
of
the
2011
out
of
work
plan.
I
won't
list
them
off
they're
shown
there
Oh
Kamal,
civically
rizzuto
that
actual
call
trail
or
serial
a
process
to
develop
casual
and
are
easily
problems
related,
northern,
a
verification,
a
Emilia,
Rayleigh,
practically
Jessie,
o
kissy
ratash.
It's
clear
that
management
is
committed
to
the
audit
process.
Management
has
addressed
the
issues
raised
by
the
audits
to
improve
their
practices.
A
However,
we
would
really
like
to
draw
attention
to
one
audit,
where
progress
of
recommendations
has
not
been
up
to
the
same
level
as
others
in
this
report.
As
you
can
see
from
from
this
chart
about
85,
84
percent
of
the
audits
were
50
to
100
percent,
complete
at
the
time
of
our
follow-up,
and
what
we've
done
is
we've
carried
categorized
each
of
the
Ottawa
follow
ups
based
upon
the
following
criteria.
A
We
refer
to
an
auditors
making
solid
progress
if
percent
or
more
of
the
recommendations
are
evaluated
at
75
to
100%
complete
little
or
no
progress.
Category
refers
to
audits,
where
50%
or
more
of
the
recommendations
are
evaluated.
At
being
in
less
0
to
49
percent,
complete
and
finally
gradual
process
for
any
others,
so
as
you
can
see
from
slide,
10,
eight
of
the
ten
audits
fell
into
the
solid
progress
category.
A
The
next
slide
11
indicates
that
we
had
a
we
found,
one
audit
with
little
or
no
progress,
and
that
was
the
audit
of
the
human
resources
master
plan
and
we'll
talk
about
that
in
a
minute.
Mr.
chair
and
finally,
there
was
one
audit
where
we
saw
a
gradual
progress,
and
that
was
the
audit
of
the
OSI
transport
communication
of
canceled
bus
trips.
A
The
bureau,
the
verification,
allows
what
the
T
rail
official
so
then
verification,
particularly
with
a
biga
date.
F
ma
de
la
maison
lived
a
vacuum:
Adagio
Nats
en
passe
we
days
altura
proposal,
a
verification
of
the
plug
detected,
a
racers
Amen
voyage
Illinois
CA,
their
recommendation
or
80
knots
here,
ma
well,
girl,
calcium,
is
on
earth.
The
sheriff's
column
is
on
a
desert,
him
Adagio.
They
they
initiate
amore
to
the
Dominicans.
We
ate
a
report.
A
ado
made
this
week,
we'd
like
to
draw
your
attention
to
one.
A
Our
progress
on
recommendations
has
not
been
up
to
has
not
been
to
the
same
level
as
the
others.
In
this
report
we
found
in
the
audit
of
human
resources
master
plan
that
just
under
half
of
the
recommendations
were
considered
complete
or
substantially
complete.
The
timeline
for
addressing
the
outstanding
recommendations
was
originally
identified
as
2014,
and
it's
been
revised
to
2014.
He
revised
to
2018
human
resources,
in
our
opinion,
should
continue
to
implement
these
recommendations,
but
we
would
like
them
to
consider
the
benefits
of
an
than
the
revised
implementation
date.
A
The
two
delayed
improvements
were
related
to
improvements
to
human
resources,
department,
workforce
planning
practices
and
proceed
and
processes.
In
our
opinion,
that's
an
important
activity
at
the
seven
at
the
City
of
Ottawa,
given
the
larger
dependence
on
human
resources
for
municipal
program
delivery.
A
Conclusion.
Mr.
president,
the
bureau,
the
verification
doctoral,
predict
the
sweida
plactic
exemplar
nepal
soccer
at
least
tastefully
saw
in
an
amount
portal
g
processor,
the
verification.
We
believe
that
in
inclusion
we
believe
that
the
follow-ups
are
best
practice
and
that's
why
we
followed
here
at
the
city
of
Aria.
We
see
the
follow
ups
as
an
important
part
of
the
other
process,
and
that's
where
management
completes
the
commitment
to
implementing
the
council
improved
recommendations.
A
A
Mccallum
of
Emsworth
all
de
Mesilla
director
municipality
in
the
direction
in
the
personnel
polar
collaboration
area,
cost
upon
all
it
processes.
The
verification
we
sort
of
like
to
express
the
continued
support
that
we
get
from
both
the
city
manager
and
the
staff
as
we
as
we
go
through
a
lot
of
process.
Thank
you
and
now
see.
Mr.
president,.
B
C
General
Hughes,
it's
good
to
see
you
welcome
back
a
motion
aware
as
the
supporting
documentation,
titled
report
on
audit
follow-ups
and
detailed
audit
follow-ups
report
tabled
at
the
Audit
Committee
October
8
2015
was
not
circulated
with
the
agenda
package.
Therefore,
be
it
resolved
that
the
Audit
Committee
approved
the
addition
of
these
documents
for
consideration
by
the
committee
at
today's
meeting,
pursuant
to
section
89
3
of
the
procedures
by
law
by
law,
2014
4,
4
1.
C
B
C
A
C
Further
to
you,
your
comment,
just
at
the
end,
am
I
to
understand
that
unless
there's
a
motion
or
a
request,
you
in
the
general
course
of
and
your
office
in
your
colleagues,
there
would
be
no
further
follow-ups
on
these
on
these
items.
Unless
a
new
direction
from
Council
would
would
would
be
forthcoming.
That's.
A
C
Can
you
or
one
of
your
colleagues,
explain
to
me
how
we
evaluate
management's
compliance
I,
see
on
page
three
of
your
report
substantially
complete
or
complete
75%
of
the
audit
recommendations,
22
plus
53,
when
I
calculate
in
the
report,
management's
assessment
of
their
level
of
completion
I
come
up
with
that
they've
completed
100
and
completed
85
of
those
117
recommendations
and
substantially
completed
13
so
for
a
total
of
98
out
of
the
117?
Can
you
tell
me
how
or
can
Madame
Jones
tell
me
how
that
assessment
is
made,
whether
something
is
complete,
partially
complete.
A
The
way
the
process
works,
mr.
chair
is
when
we
are
going
to
be
scheduling
our
follow-up
work.
We
we
ask
management
their
indication
of
where
they
see
themselves
as
as
towards
the
as
regards
the
implementation
of
the
recommendations,
and
it's
we
reduce
it
to
numbers,
there's
really,
no
other
other
way
to
do
it
in.
A
Is
that
considered
one
hundred
hundred
percent
complete
in
our
view,
and
we
may
not
see
that
as
a
as
a
hundred
percent
completed
me
when
we
may
see
that
as
a
80
percent
complete
at
the
end
of
the
day?
Whether
something
is
is
you
know,
75,
80
or
85
percent
complete,
the
actual
number
itself
is
less
important.
What
is
important
is
that
there
is
progress
towards
implementation
and
when
mr.
A
chair,
when,
when
management
submitted
their
comments
with
the
the
original
audit
report,
where
they
agreed
with
the
recommendations
and
provided
an
implementation
date
once
Council
has
approved,
those
recommendations,
is
a
virtual
contract
between
staff
and
and
and
and
Council
to
to
complete
that
project
and
between
the
office
of
the
Auditor
General
and
Council
to
go
in
afterwards
and
and
verify
their
progress
towards
completion
that
to
completing
the
the
response
to
the
recommendation.
So
I.
It's.
The
numbers
themselves
are
less
important
as
the
fact
that
there
is
progress
towards
the
implementation.
C
C
You
report
on
page
35
of
your
of
your
report:
little
progress.
What
you've
qualified
is
little
or
no
progress,
and
but
what
management
on
page
36
qualifies
as
something
that
is
well
underway,
only
two
items
needing
where
action
has
been
initiated,
the
other
items
being
complete.
So
I
guess
my
my
question
and
maybe
it's
fur
for
mrs.
Jones
on
on
some
of
the
items
and
I'm
looking
at
if
I
look
at
recommendation,
eight
from
the
audit
plan
from
2011.
C
A
B
A
Mr.
chair,
if
I
could
it's
a
bit
of
a
time?
Some
of
it
is
a
timing
difference,
but
there
are,
and
and
I
would
agree
with
with
staff
that
that
that
there
is
work
that
that
goes
on
after
we
do
our
follow-up,
but
I
think
there
are
a
couple
of
recommendations
where
there
is,
in
our
view,
more
work
that
that
that
should
be
done
and
we're
suggesting
that
that,
when
they
ended
when
they
had
initially
indicated
it
would
be
completed
by
2014.
Advancing
it
to
2018.
C
Like
you
said,
I
would
just
like
to
see
progress
on
on
this,
as
we
look
at
the
recommendations
that,
according
to
the
Auditor
General's
Office
recommendations,
two
three
and
eight,
they
all
have
the
words
and
I'm.
Looking
back
at
the
audit
of
the
work
plan
of
2011,
the
word
workforce,
planning
planning,
needs
analysis
and
Workforce
Planning
analysis.
All
those
words
are
in
those
recommendations
and,
as
my
colleagues
on
council
and
I
are
looking
forever
thousand
dollars
slice
we
can
in
the
upcoming
budget
deliberations.
C
C
We
are
as
efficient
as
effective
in
our
planning
analysis
as
possible
and
I
don't
want
to
spend
money
on
the
Auditor
General's
Office
to
to
make
recommendations
that
are
not
implemented
as
fully
as
possible,
so
that
our
our
employees
are
as
productive
as
possible
and
that
we
use
the
taxpayers
dollars
as
efficiently
as
possible.
So
can.
B
Solution
of
this
would
be
for
miss
Phelps
to
meet
with
the
Auditor
General
and
yourself
and
myself
and
we'll
take
a
look
at
these
recommendations
that
are
worked
on
sensing
and
we
can
come
back
to
committee
and
suggest
whether
further
follow-up
needs
to
be
done
because
they
are
very
important.
So
that's,
okay
with
everybody,
we'll
schedule
something
between
now
on
the
next
meeting
and.
A
B
B
B
Question
is
going
to
be
around
the
hedging
I
just
want
to
echo
what
my
colleague
said
about.
We
do
audit
and
cause
us
a
lots
of
money
and
we
always
look
about
saving
and
potential
saving
in
2011
auditor
report
I.
If
I
read
it
right,
the
area
of
potential
saving
is
to
discontinue
dodgy
and
that's
going
to
give
us
almost
saving
approximately
two
million
dollars,
and
yet
we
keep
doing
hedging
and
I
just
want
to
see.
B
What's
the
rationale
behind
it
and
I
understand
at
that
time,
public
or
disagree
with
it,
but
I
mean
from
the
numbers
that
were
seeing.
We
are
losing
money
year
after
year.
My
other
question
is
we
did
report
the
losses
or
the
saving,
but
we
never
reported
the
losses.
I
mean
City
Council,
probably
they
want
to
hear
what
they're
saving
and.
A
A
B
B
B
B
Thank
you
for
your
work
on
that
and
I
find
it
troubling
that
we're
not
doing
an
analysis
of
what
the
requests
are
that
are
coming
in
for
vehicles
is
that
one
of
the
maybe
miss
Jones
wants
to
answer.
This
is
what
are
we
from
a
management
perspective
doing
on
this,
because,
as
you
know,
as
part
of
the
the
budget
deliberations,
we
are
now
talking
about
a
car
and
truck
diet
here
at
the
cities.
So
this
could
really
go
a
long
way
to
help
that
general
manager,
while
speak.
C
B
C
B
You
will
also
come
up
with
a
plan
and
come:
are
we
going
to
hear
back
about
this
at
Council
or
fedko
or
somewhere
on
what
the
the
steps
are
going
to
be
taken
to
evaluate
whether,
in
fact,
the
person
needs
the
vehicle
being
requested?
Yes
chair,
we
will
end
the
specific
vehicles
as
well.
Like
you
know,
truck
versus
car.
That
kind
of
we're
gonna
go
right
into
this.
Are
we
that's
correct
sure
perfect?
Thank
you.
Mr.
Wylie,
that's
good
news
as
a
taxpayer.
That's
great
news.
B
The
other
question
I
had
mr.
Hughes
for
you,
as
I
noticed
in
these
recommendations.
I
recall
them.
We
decided,
as
this
tournament
Council
that
we
would
do
this
type
of
reporting
to
follow
up
on
the
recommendations
and
previous
audits
just
to
make
sure
that
we
are
getting
the
full
benefit
out
of
all
the
work
that
your
office
does
and
I
notice.
A
lot
of
your
staff
are
here
today
and
I
appreciate
all
their
efforts.
B
One
of
the
things
I
didn't
see
here
in
the
follow-ups
is
any
follow
up
on
the
dollar
values
that
used
to
be
attached
to
audits
as
the
potential
savings
and
that
so
I
just
wonder.
If,
if
you
could
help
us
with
an
idea
on
how
we
can
go
about
doing
that
in
the
future,
but
to
identify
the
potential
savings
that
are
there,
how
can
we
quantify
them
and
perhaps
provide
a
context
for
those
numbers.
A
A
It
is
their
responsibility
to
deliver
up
a
program
and
therefore
they
it
would
not
be
fair
for
us
to
prescribe
a
particular
process
on
them
and,
more
importantly,
would
impair
our
independence
and-
and
one
of
the
things
that
we
have
to
do
as
auditors
is,
is
being
the
independent
of
the
processes
that
that
review.
So
the
the
first
piece
that
we've
got
to
identify
is
that
we
will.
A
We
will
identify
savings,
that
we
will
quantify
savings
and,
if
we're
going
to
quantify
savings
and
then
have
a
follow-up
on
those
savings,
and
currently
there
is
when
we
do
our
follow-ups,
we
ensure
that
management
has
kept
the
agreement
with
Council
that
they
made
when
they
respond
to
the
recommendations.
We
do
not
review
the
savings
that
were
identified
in
the
report.
We
don't
follow
up
with
management
to
ensure
that
those
savings
were
realized.
A
B
Asked
and
mr.
Hughes
that
you
meet
with
the
city
manager
the
the
deputies
to
explore
if
there's
any
opportunity
to
do
this
going
forward,
and
we
can
come
to
some
sort
of
an
agreement,
how
we
could
do
it,
because
when
we
look
at
these
recommendations,
you
know
that
there's
six
recommendations
and
and
only
two
of
them
been
done.
B
But
if
one
of
those
are
the
ones
that
were
supposed
to
generate
all
the
savings
out
of
that
recommendation,
I
think
it's
very
important
to
us
to
know
or
have
a
sense
of
whether
we're
achieving
any
of
the
savings
and
I
realize
we're
asking
a
lot
that
could
prove
you
possibly
asks
for
you
to
meet
with
the
management
city
manager's
office,
to
try
and
explore
that
for
us
and
then
come
back
to
the
committee
at
a
future
meeting.
Let
us
know
the
possibilities.
Mr.
A
B
Fantastic.
Thank
you
now
for
the
one
piece.
That's
not
in
this
audit
follow-up
report
that
I'm
sure
most
residents
are
looking
for
an
update
on
I'd
like
to
find
out
where
we're
at
with
the
Orgaworld
audit
recommendations,
I
believe
mr.
O'connor
you're
about
there.
Could
you
maybe
give
us
an
update
on
where
we
are.
A
Mr.
chair
I
can't
speak
to
the
operational
issues.
If
committee
is
interested,
I
can
give
you
an
update
on
the
legal
side
of
things
because,
as
members
have
been
apprised
from
time
to
time,
there
is
ongoing
litigation
between
the
City
of
Ottawa
Onarga
world.
So
I
can
do
a
summary
of
that.
If
you
like
to
hear
Feliciano.
B
I
am
able
to
talk
to
I'm
trying
to
get
out.
Mr.
O'connor
is,
of
course
we
want
to
get
the
legal
update
where
you're
out,
with
the
the
good
work
you're
doing
on
that
file,
but
also
in
the
last
Audit
Committee
meeting.
When
that
audit
was
tabled.
There
was
a
lengthy
discussion
on
opportunities
to
improve
this
contract
to
benefit
the
taxpayers
of
Ottawa
I'm.
Just
curious.
We
haven't
heard
anything
on
it
can.
Can
you
give
us
an
update
on
that.
A
Miss
Jones
for
the
broader
question,
as
members
of
the
committee,
probably
recollecting.
In
hindsight,
the
oil
contract
went
through
the
arbitration
process.
The
city
was
successful:
the
Orgaworld
the
company
filed
to
court
hearings
as
a
result
of
that
in
July
of
2014
they
filed
an
appeal
and
effectively.
The
appeal
was
to
say
that
the
arbitrator's
decision
was
wrong
in
law
and
they
should
actually
overturn
it
and
give
them
the
appropriate
favorable
decision
and
they
also
filed
an
application.
The
appeal
was
heard
this
past
January
as
I
think
most
members
know,
and
the
city
was
successful.
A
Again
there
was
a
clause
in
the
agreement
between
the
parties.
That
said,
the
decision
by
the
arbitrator
will
be
final
and
binding,
and
the
Superior
Court
of
Justice
said.
That
means
no
appeal
or
event
of
that
loss
and
went
off
to
the
Court
of
Appeal
and
argued
it
again,
and
in
this
past
year
we
were
successful
again
where
the
Court
of
Appeals
said
no.
There
is
no
more
appeal
of
this.
This
was
an
arbitration
decision
so
that
ended
that
stream
of
the
litigation
process.
A
We
continue
on
with
the
application,
and
the
application
is
an
allegation
by
Orgaworld
that
the
arbitration
process
itself
was
flawed
for
a
number
of
procedural
reasons
and
that
the
matter
should
be
sent
back
by
the
courts
to
another
arbitrator
for
another
round
of
arbitration.
Obviously,
the
city's
opposing
this
there
have
been
a
number
of
interim
little
procedural
matters
before
the
courts
on
this
one.
Mr.
chair
and
right
now
it
is
scheduled
in
its
finality
to
be
heard
in
sorry.
A
B
Litigation
with
that
in
the
meantime,
where
are
we
on
the
operational
side
with
the
actual
renegotiating
the
contract,
or
is
that
not
moving
forward?
Well,
the
legal
issues
are
being
dealt
with,
because
that
tells
me
that
the
taxpayers
are
paying
too
much
for
a
contract
that
in
the
audit
it
was
clearly
identified
that
the
company
did
not
have
the
capacity
to
deliver
what
they
were
billing
us
for.
So
are
you
telling
me
that
we're
still
paying
for
that
shall
recall
the
imaginary
capacity
again.
A
A
B
Not
sure
if
we
can
add
further
understood,
but
there
is,
we
also
have
to
appreciate
that
taxpayers
won't
know
what's
going
on
with
this,
because
it
was
a
very
good
audit
that
was
delivered.
I
think
everybody
accepted
the
findings
of
the
audit
and
you
know,
while
it's
still
in
litigation
that
could
stay
in
litigation
forever.
We
still
have
to
try
to
move
forward
here
and
get
a
better
deal.
Counsel,
cooter
just.
C
A
A
B
C
You
chair
quick
motion,
whereas
on
December
3rd
2014,
City
Council
to
prove
the
2014-2018
council
governance,
a
review
report
which
included
that
both
the
terms
of
reference
for
the
transit
commission
and
the
reporting
protocols
for
the
Auditor
General
will
be
revised.
Such
that
audits
related
to
OC
Transpo
operational
matters
would
be
referred
to
the
transit
commission
for
consideration
of
the
transit
commission
as
part
of
standard
practice.
C
B
Thank
you,
so
any
incomes,
no
notices
of
motion
for
support
meetings,
we're
good.
The
next
meeting
will
be
November,
26
I
believe
the
Auditor
General's
prepared
to
table
his
report
is
annual
report
at
that
meeting
and
will
also
deal
with
the
2016
work
plan.
Correct,
that's
correct!
Mr.
chair.
Thank
you
very
much.