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From YouTube: Audit Committee meeting – October 22, 2019– Audio Stream
Description
Audit Committee meeting – October 22, 2019– Audio Stream
Agenda and background materials can be found at http://www.ottawa.ca/agendas.
A
Good
morning,
everyone
balsa
will
welcome
to
the
Audit
Committee
meeting
of
Tuesday
October
22nd
behaved
near
we'll
get
right
to
the
we
have
a
short
agenda,
we'll
get
right
to
it.
Any
declarations
of
interest.
Colleagues
No.
Thank
you.
Seeing
none
confirmation
of
minutes
for
our
meeting
on
July
4th
the
Latino
chica
throws
you
yeah
Devon
ye
carried
carried.
Thank
you.
A
B
The
supporting
documentation,
titled
office
of
the
Auditor
General
report
on
audit
follow-ups
and
detailed
audit
follow-up
reports
was
not
circulated
with
the
agenda
package.
Therefore,
it
be
resolved
that
the
audit
committee
approved
the
addition
of
this
document
for
consideration
by
the
committee
at
today's
meeting
pursuant
to
section
89
three
of
the
procedure,
bylaw
being
bylaw
number
20
19-8.
B
A
You
is
that
motion
carried
thank
you
and
just
to
note,
councillor
Hubli
had
sent
his
regrets
prior
to
today's
meeting,
and
so
with
that
I
will.
Mr.
auditor
general
you
have
a
presentation,
and
the
nature
of
the
presentation
is
that
he
will.
He
or
his
colleagues
will
touch
on
the
all
the
reports
and
if
we
could
hold
our
questions
until
after
the
presentation
that
works
for
everyone,
I'd
appreciate
it.
Mr.
Katan
yada.
C
C
Sonia
Brennan,
a
UC
ad
minor
here
you've
got
a
list
of
the
staff
of
the
office
of
the
Auditor
General,
and
you
must
realize
that
it
is
not
possible
for
myself
or
even
the
three
of
us
here
at
the
table,
to
do
the
work
that
we
do
by
ourselves
and
I.
Thank
the
the
members
of
the
office
for
the
help
that
they
give
us
every
day.
C
Dola
process
to
the
verification,
Elia
Capra
has
a
Newsome's
EC,
paladin
FS
self.
As
de
suivi.
There
are
four
phases
in
the
audit
process:
you're
familiar
with
the
the
the
planning
phase
which
we,
which
includes
when
we
visit
all
of
the
members
of
council
and
and
seek
out
areas
that
we
wish
to
audit.
But
before
we
begin
every
audit,
we
spend
a
significant
amount
of
time
planning
that
audit
after
the
planning
is
done.
We
conduct
our
fieldwork.
C
C
So
the
office
of
the
Auditor
General
follows
what
are
known
as
best
practices
and
those
best
practices
take
their
direction
from
the
standards
of
the
Institute
of
internal
auditors
and
in
a
few
minutes
we'll
talk
about
the
City
of
Ottawa
audit
standards.
After
we've
presented
our
the
presentation
on
the
for
follow.
Ups
now
lean
on
principle,
the
listed
two
days
or
at
our
in
town
lean
on
Zika,
the
Shephelah
verification
do
our
Institute
a
and
processor.
C
Now
we
see
that
in
the
the
City
of
Ottawa
bylaws
themselves
and
as
I
said,
we'll
be
talking
about
the
City
of
Ottawa
audit
standards
shortly,
the
bureau,
the
verification
general
affected
a
suivi,
the
verification
importantly
misuse
the
verification
or
the
Farrah.
Where
do
you
12-hour
/
LED
puja
report?
C
The
verification
wants
to
delay
at
the
City
of
Ottawa
the
office
of
the
Auditor
General,
conducts
audits
on
each
conducts
follow-ups
on
each
and
every
audit
and,
as
I
said
earlier,
we
wait
over
two
to
three
years
for
management
to
complete
their
work,
complete
the
recommendations
that
they
promised
Council.
They
would
implement.
C
So
the
audit
follow-ups
themselves
identify
really
management's
progress
on
the
implementation
of
recommendations.
The
follow-up
report
presents
the
overall
evaluation
of
the
progress,
or
should
we
news
new
present
or
otras?
We
read
the
verification,
a
suivi
dollar
verification
days,
a
pass
on
parallel
de
doom
in
case
as
we
vidole
examine
shall
a
method.
The
trade
model
are
poured
a
psalm
to
the
service,
selecting
Anton
Laurier,
a
report
or
deficit
deficit.
Valley
Depot
declare
a
dollar
so
to
the
service.
Allah.
C
The
results
show
that
management
has
addressed
almost
all
of
the
issues
raised
by
the
audits
to
improve
management
practices,
new
evolve,
worker
Katherine,
Randy's
whip
result,
a
recommendation
also
adopt
a
pile,
a
policy,
so
we
can
see
that
98%
of
the
recommendations
have
been
adopted
and
implemented
by
by
management
and
that's
certainly
a
good
program.
Progress
and
management
should
be
commended,
and
now
the
deputy
Auditor
General's
will
take
you
through
the
the
reports
themselves.
D
Thank
you
mrs.
levy
day
we'd,
like
mandazi
own
effect
on
the
verification,
there's
a
space
on
power
hill
to
do
meal
cans.
The
recommendations
in
this
audit
can
be
best
characterized
as
opportunities
for
improvements.
The
activities
were
focused
on
improving
existing
protocols,
clear
clarifying
roles
and
responsibilities
and
enhancements
to
training
and
communication.
We
found
strong
progress
with
seven
out
of
eight
recommendations,
fully
implemented.
D
What
item
was
partially
implemented?
This
was
with
respect
to
a
recommendation
for
the
city
to
adopt
best
management
practices
for
maintenance
activities
in
both
sensitive
and
non
sensitive
areas
in
order
to
protect
the
species
at
risk
and
their
habitats.
While
the
best
management
practices
have
been
developed
and
now
are
operational,
we
were
unable
to
provide
full
assurance
on
this
aspect,
as
none
no
projects
were
fully
complete
at
the
time
we
completed
our
work
to
to
see
that
they
were
in
fact
being
used
in
practice.
D
E
We
followed
up
on
the
26
recommendations
made
in
the
2016
review
of
the
CSC
Laurier
cash
handling
process
and
cash
discrepancy.
Eo.
You
may
recall
that
the
recommendations
made
in
the
review
were
broader
than
strictly
CSC
lorry
operations
as
such
when
we
followed
them
up.
We
tested
implementation
of
the
new
procedures
at
both
the
Orleans
and
the
Laurier
client
service
centers.
We
found
solid
progress,
as
all
26
of
the
recommendations
have
been
fully
implemented.
E
News
upon
failures,
we
read
the
C's
recommendation
fade
on
lonk
it
the
do
Mills
de
CET,
so
to
our
deficit.
The
de
poele
declare
a
don't
list
says
they
say
we
followed
up
on
the
six
recommendations
made
in
the
2017
investigation
into
the
three
reported
CSC
deposits
shortages,
similar
to
the
follow-up
of
the
2016's
Laurier
CSE
review.
We
tested
the
implementation
of
the
new
procedures
at
both
the
Laurier
and
at
the
Orleans
client
service
centres
and
again
we
found
solid
progress
and
we
assess
that
all
six
of
the
recommendations
had
been
fully
implemented.
C
Mr.
chair
members
of
the
committee,
he'll
you'll,
remember
that
that
up
until
a
few
audit
committees
ago,
we
talked
about
a
follow-up
report
that
was
embargoed
because
of
litigation
that
was
in
progress.
That
report
was
the
follow-up
to
the
2010
audit
of
the
West
End
flooding
event.
That
presentation
was
made
to
counsel
in
camera
because
the
litigation
and
we
are
now
making
that
report
public.
C
C
On
these
three
audits
I'd
like
to
conclude
by
thanking
the
staff
at
the
City
of
Ottawa,
who
have
given
us
their
complete
cooperation
as
we
go
about
our
work,
whether
it's
working
on
our
audits
or
working
on
the
follow
ups
and
that
concludes
our
presentation,
and
we
will
pause
here
in
case
there.
Any
questions.
A
C
B
B
Good
morning,
first
of
all,
I'd
like
to
commend
the
department
for
implementing
the
recommendations
that
were
contained
in
the
Auditor
General's
report,
but
I
just
want
to
go
back
to
before
the
recommendations
were
implemented.
I
want
to
know
why
it
takes
the
Auditor
General's
Department
to
identify
a
lack
of
procedure
when
it
when
it
comes
to
having
personnel
deal
with
cash.
It
seems
from
this
report
that
there
was
very
little
training
very
little
standards
really
procedure.
Then
I
want
to
know.
B
F
Through
you,
mr.
chair,
thank
you
for
the
question
and
it's
a
good
one.
We
had
procedures
that
were
being
followed.
They
were
not
clear
enough.
We
had
not
had
any
discrepancies
in
cash,
so
we
were
to
some
degree
unaware
that
perhaps
our
procedures
weren't
as
clear
as
they
needed
to
be,
and
there
was
some
room
for
interpretation-
everybody
was
trained,
they
are
trained
and
they
continue
to
be
trained.
We
have
annual
training.
Now
the
audit
that
we
received
was
very,
very
informative
and
it
did
identify
for
us.
F
You
know
the
real
nuances
of
cash
handling
that
an
expert
brings
to
the
table
that
we
were
unaware
of,
and
it
wasn't
until
we
had
a
discrepancy
that
we
really
were
made
aware
of
maybe
some
of
the
misinterpretations
of
our
of
our
policy.
So
it's
completely
solid.
Now
we
have
had
no
problems
since
we've
put
in
this
procedures.
That's
very,
very
detailed.
Are.
C
B
G
G
D
Mr.
chair,
through
to
you
councillor,
that
question
might
be
better
directed
at
management.
With
respect
to
the
audit
itself,
our
report
outlines
all
the
areas
we
looked
at.
We
looked
at
information
sources
that
staff
we're
using
and
we
made
specific
recommendations
around
those,
as
opposed
to
specific
communications
and
regular
operational
interactions
with
with
other
parties.
Okay,.
G
G
Can
you
talk
about
lessons
learned
from?
Are
we
putting
in
place?
Is
management
putting
in
place
the
the
kinds
of
protection
we
need
for
future
situations?
What
we
saw
in
in
the
past,
where
we're
going
to
have
in
the
future,
because
we've
got
we
had
a
situation
in
the
spring
where
we
were
caught
off
guard
in
terms
of
a
hundred
year,
flood
that
happened
after
that
one
from
the
two
years
before,
so
these
situations
are
going
to
keep
happening.
So
what
lessons
learned
have
are
being
applied
from
this
situation
from
the
carp
River
watershed.
A
H
Mr.
chair
and
mr.
Conte
will
assist
me
to
talk
about
the
Copper
River
specific
situation.
It
predates
my
time
here
and
I
have
a
have
an
issue
of
perceived
conflict
of
interest
so
on
a
card
wherever
mr.
GaN
Xie
will
answer
any
specific
questions,
but
more
your
question
was
more
general,
so,
first
on
species
at
risk,
we
work
in
close
cooperation
with
the
National
Capital
Commission,
the
conservation
authorities.
This
is
done
on
a
very
regular
basis.
H
We
will
have
information
in
time
over
exactly
what
happened
in
this
spring's
event
and
what
caused
it,
but
we
are
doing
a
real
climate,
resiliency
plan
right
now
and
we're
doing
new
climate
projections
in
collaboration
with
the
NCC,
which
we
ready
early
in
the
new
year,
which
will
inform
our
infrastructure
planning
and
our
infrastructure
master
plan
updates.
If
you
have
something
specific
on
carp,
mr.
GaN,
she
can
answer
that.
I
Chair
the
de
flooding
that
we
experienced
back
in
2009
that
affected
the
West
End
were
really
related
to
high
intensity
events
that
affected
our
sewer
system
and
our
storm
drainage
systems.
Not
river
flows
like
we
have
experienced
in
2017
and
2019.
So,
although
both
resulted
in
flooding,
there
varied
thinked
sources
of
flooding.
I
The
events
that
we
we
saw
back
in
2009
were
really
a
factor
of
communities
that
were
built
to
the
standards
of
the
date
and
have
the
same
level
of
protection
as
to
what
we
afford
now.
So
part
of
it
was
really
trying
to
retrofit
those
communities
to
provide
a
higher
level
of
protection
and
increase
the
resiliency,
which
should
also
help
from
a
climate
change
perspective.
Yeah.
G
I
There's
a
number
of
fact:
it's
one
of
the
big
factors
is
how
pipes
can
only
handle
so
much
water.
So
the
question
is
basically
one
the
the
capacity
of
the
pipes
are
exceeded.
How
do
we
manage
to
have
flow
on
the
surface?
We
have
much
better
practices
now
in
terms
of
managing
a
flow
under
surface,
certainly
reduction.
That
source
is
a
key
part
of
the
of
the
overall
strategy.
Okay,.
G
So
we're
applying
this
to
across
Ottawa
right
now,
because
one
is
one
of
the
issues
that
I
found.
Even
though
we
had
a
flood
situation
that
I
actually
hear
more
about
ground
water
problems,
sudden
rain
downpours
of
water
are
a
bigger
issue
than
than
the
actual
river
flooding
so
I
take
it.
This
was
a
similar
situation
just
in
terms
of
the
water
having
nowhere
to
go
correct.
I
G
I
J
You
I
thank
you,
mr.
chair
and
thanks
to
my
car
for
those
question,
but
I
think
I
want
to
I
want
to
say.
Thanks
to
the
other
general
you
know,
I
know
there
was
a
lot
of
hold
back
because
of
legal
issue
with
the
carp
flooding
and
that's
the
reason
was
not
released.
Publicly
am
I,
correct.
Okay,
sorry.
C
J
Question
to
you:
if
I
may,
we
use
satisfy
with
the
investment
the
city,
the
private
developer,
whatever
they
made
to
Medicaid
that
flood,
because
since
then
we
haven't
had
an
issue.
Even
we
had
high
rise
in
water
in
2017
and
2019.
We
did
not
see
a
major
flood
in
those
areas,
so
is
that
meaning?
The
auditor
was
satisfied
with
with
the
what
took
place.
C
Mr.
chair
threw
you
to
the
to
the
counselor,
although
that's
an
excellent
question,
we
haven't
done
any
work
to
be
able
to
substantiate
an
opinion
one
way
or
the
other,
but
certainly
those
are
the
types
of
those
are
the
types
of
projects
that
could
be
looked
at
and
considered
for
future
for
future
audits.
But
we
generally,
we
always
support
the
process
here
at
the
city,
where
every
time
a
decision
has
to
be
made
that
a
business
case
is
built
to
ensure
that
all
of
the
alternatives
are
presented
with
all
of
the
costs.
C
All
of
the
pros
all
of
the
cons
and
the
the
eventual
decision
is
appropriately
supported
so
that
when
a
decision
is
taken,
you
can
see
the
logic
behind
that
decision
and
I
would
expect
to
see
the
same
sort
of
information
to
support
the
decisions
that
were
taken
in
this
case.
If
we
were
to
to
audit
that
that
project,
okay.
J
K
You
mr.
chair
I
just
want
a
comment
on
I
want
to
thank
the
Auditor
General
and
the
team
for
presenting
this
update
for
us.
I
know
that,
specifically,
the
client
service
file
has
been
very
complicated
and
I
know
that
you've
done
a
lot
of
work
throughout
last
three
years
on
that
and
I
just
want
to
congratulate
actually
the
the
management
and
the
team.
Because,
if
you
look
at
from
the
40
recommendation,
we've
done,
there
is
39
already
completed.
K
One
partial
is
done:
that's
mean
that
there
is
communication
and
we'll
be
able
to
adjust
our
policies
and
move
forward,
because
I
know
that
the
amount
of
the
cash
that
the
city
handle
year
after
year
from
the
taxes
and
well
it's
good
to
have
a
better
process
robust
process.
So
thank
you
and
I
want
to
give
congratulation
to
actually
to
Donna
gray
and
to
Nancy
green
for
for
for
their
effort
and
working
with
your
team
to
making
sure
we
implement
this
because
I
know
my
office
and
the
world.
K
A
Thank
you
all
I
had
a
couple
of
questions
and
it
would
be
for
Nancy,
please
and
and
her
colleagues
and
first
of
all,
I
wish
all
the
auditor-general
reports
were
like
this
and
and,
like
my
colleagues
have
have
said.
Thank
you.
Congratulations
to
staff
for
implementing
the
the
recommendation
so
diligently.
L
You,
mr.
chair,
so
to
address
the
piece
on
training,
it's
been
really
a
multi-pronged
approach.
What
we've
done
is
combined
emulsion
of
e-learning
policies,
combination
of
in-person
training,
classroom
training,
and
that's
from
the
moment
we
on
board
staff
and
secondly,
when
it
comes
to
the
oversight.
What
we've
put
together
is
a
fair
amount
of
reports
that
are
produced
on
a
monthly
basis
by
our
quality
assurance
team
and
several
other
partners
from
the
finance
department
and
through
that
management
can
monitor
and
determine
if
there
are
any
compliance
issues.
F
So,
mr.
chair,
what
we
do
do
is
when,
when
staff
are
hired,
they're
hired
and
they're
trained
on
the
cash
handling
policy,
once
a
year,
they're
obligated
to
do
an
e-learning
module,
which
they
must
complete
a
test
at
the
end
of
it
and
they
must
get
100%.
We
save
that
as
a
record
that
they
have
completed
that
training.
As
we
change
the
policy
we,
obviously
we
will
change
the
training.
F
We
have
made
additions
to
the
policy
on
recommendations
of
the
second
audit
that
we
received,
and
we
then
have
reports
that
the
management
team
has
a
standing
item
on
their
their
agenda
every
month,
where
they
review
any
feedback
that
we
get
from
our
quality
assurance
team.
And
again
the
reports
referenced
by
my
colleague
from
Finance.
F
It
is
built
into
our
policy
that
we
are
able
to
discipline
and
that
can
go
anywhere
from
a
written
warning
to
you
know
suspension
depending
on
the
infraction,
and
we
have
you
know,
we
have
had
some
of
those
instances
where
we've
seen
non-compliance,
so
this
is
we're
taking
this
very
very
seriously.
This
is
the
number
one
focus
I
would
say
of
our
management
team.
With
respect
to
services
delivered
at
the
client
service,
centers.
A
B
C
Thank
you,
madam
chair,
through
the
through
the
chair,
the
the
fraud
and
waste
policy
directs
the
the
responsibilities
and
the
the
responsibilities
of
both
my
office
and
management
in
supporting
the
fraud
and
waste
online
and
in
carrying
out
the
various
investigations.
The
office
of
the
Auditor
General
is
responsible
to
administer
the
fraud
and
waste
hotline,
and
we
we
receive
all
of
the
we're
the
first
people
that
receive
all
of
the
reports
and
then
decide
what
will
be
done
with
those
reports.
C
The
fraud
and
waste
hotline
is
paid
for
and
out
of,
the
budget
of
my
office,
and
it's
current
currently
involves
about
as
I
report
every
year
in
the
annual
fraud
and
waste
report
about
two
FTEs
plus
the
costs
of
of
operating
the
hotline.
So
that's
probably
in
the
neighborhood
of
two
hundred
and
thirty
thousand
dollars
to
operate
the
to
operate
the
fraud
and
waste
hotline
the
next
year.
With
the
request
for
proposals
that's
out
on
the
street.
C
B
C
C
The
in
answer
to
the
first
question,
madam
chair,
the
there
are
many
municipalities
that
have
things
certainly
see
it
as
a
valuable
process,
and
there
are
those
that
it
that
are
contemplating
implementing
it
and
the.
As
far
as
the
costs
to
support
the
fraud
and
waste
hotline
the
when,
when
you
compare
the
budget
of
this
Audit
Office
to
to
others
when
you're,
comparing
the
the
dollar
value
as
a
percentage
of
the
budget,
if
you're,
comparing
against
a
municipality
that
doesn't
have
a
fraud
and
waste
hotline
that
it
isn't,
a
valid
comparison,
do.
B
A
B
A
Thank
you.
All.
Colleagues,
we're
on
item
number
one
the
follow
up
reports.
Seeing
no
other
questions
is
that
recommended
that
the
audit
committee
recommend
Council
received
the
report.
Thank
you
any
in
camera
items.
Thank
you,
notices
of
motions
inquiries,
other
business
to
Cheryl
jerk.
Yes,
mr.
Agee.
C
C
A
C
So
mr.
president,
lean
on
the
very
cash
order,
the
de
la
vela
to
Alfonzo
lean
on
destitute
they,
these
are
Italian,
tell
the
audit
standards
returning
our
attention,
the
audit
standards,
as
I
indicated
earlier
in
our
presentation.
The
audit
standards
here
at
the
City
of
Ottawa
are
based
on
the
Institute
of
internal
under
standards.
C
The
Institute
of
Internal
Auditors
is
a
worldwide
organization
that
that
is
recognized
as
the
the
guiding
body
for
audit
professionals,
but
there
is
included
in
those
standards
standards
in
relation
to
consulting
services,
and
there
are
internal
audit
groups
around
the
world
that
provide
consulting
services
to
management
because
of
the
independent
requirements
of
Auditor
General's
in
the
Municipal
Act.
It
is
not
possible
for
this
office
to
provide
consulting
services,
so
the
City
of
Ottawa
has
always
adopted
the
Institute
of
internal
auditor
standards,
except
for
the
standards
in
relation
to
consulting
services.
C
We
follow
the
standards
as
they
are
amended,
but
we
find
ourselves
from
time
to
time,
not
necessarily
in
conflict,
but
there
could
be
different
because
there
are
differences
between
the
city
of
artists,
Ottawa
Standards
and
the
the
IAE
standards
you'll
see
in
the
next
one.
There
was
an
addition.
That's
that's
come
out
since
2017,
so
the
point
that
I'm
making
mr.
C
chair
is
that,
since
the
the
purpose
of
the
City
of
Ottawa
standards,
when
they
took
a
snapshot
at
a
point
in
time
in
2012,
the
intent
has
always
been
to
follow
the
Institute
of
Internal
Auditors
standards.
This
minor
housekeeping
item
I'm
recommending
that
that,
with
midterm
governance
approaching
with
the
the
help
of
the
city
clerk,
we
could
make
the
changes
so
that,
as
the
Institute
of
internal
auditor
standards
change
from
time
to
time,
that
will
be
in
compliance.
If
we
just
changed
the
wording
around
the
in
the
bylaw
around
our
standards
and
that's
it.
Mr.
C
A
A
Well,
thank
you.
Thank
you.
Okay,
thank
you,
mister
auditor
general,
so
we
were
at
that
was
that
other
business
and
the
next
meeting
just
for
adjournment.
The
next
meeting
we'll
have
the
work
plan
of
the
Auditor
General
for
2020,
the
Ernst
&
Young
audit
plan
for
their
audit
of
the
financial
statements,
the
annual
report
and
the
budget,
and
that
will
be.
That
is
a
date
that
will
be
set
very
shortly
for
that
meeting
and
now
motion
to
adjourn.