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From YouTube: Audit Committee - 9 November 2017
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A
A
Can
we
have
confirmation
in
a
minute
for
the
12th
of
June
soit
minutes
to
our
12th
meeting,
which
was
held
on
the
June
22nd
2017,
the
minutes
confirmed
or
is
there
any
changes
confirmed?
Thank
you
we'll
now
go
through
the
consent
agenda.
Item
number
1
is
the
office
of
the
Auditor
General
report
on
audit
follow-ups
and
detailed,
auto
audit
follow-up
reports.
The
AG
has
a
presentation
so
we're
going
to
hold
that
item.
We
also
have
a
motion
to
add
the
supporting
documentation
pertaining
to
this
report,
so
vice-chair
Cuccia.
If
you
could,
please
read
that
motion.
A
B
You
chairman
Issa
mr.
Chris
EDA,
whereas
the
supporting
documentation,
titled
office
of
the
Auditor
General
annual
reports
report
on
audit
follow-ups
and
detailed
audit
follow-up
reports
was
not
circulated
with
the
agenda
package,
be
it
resolved
that
the
Audit
Committee
approved
the
addition
of
this
document
for
consideration
by
the
committee
at
today's
meeting,
pursuant
to
section
89
3
of
the
procedures
bylaw
being
by
law,
2016
377
is.
A
That
motion
carried
thank
you
and
item
number
2
is
office
of
the
Auditor
General
2018
audit
work
plan.
The
AG
also
has
a
presentation
on
that.
So
we
will
hold
that
item.
Item
number
3
is
the
status
update,
Audit,
Committee
inquiries
and
motions
for
the
period
ending
27
October
2017?
Is
this
item
received?
Thank
you,
okay.
So,
let's
begin
with
the
first
item,
if
you're
ready
mr.
Otto
general.
C
We
are
thank
you
very
much
mr.
Moser,
officially
Podesta
deli
mom.
The
committee
morning,
mr.
chair
members
of
the
committee
I'd
like
to
begin
by,
if
I
couldn't
introducing
the
staff
of
the
office
of
the
Auditor
General
on
my
right,
I'm
joined
by
executive
assistant
in
s
Santoro,
sorry,
on
my
left
and
on
my
right,
I'm
joined
by
the
to
Deputy,
Auditor,
General's,
Sonya,
Brennan
and
ed
minor,
and
in
behind
us
we
have
our
senior
auditor
Suzanne.
Bertrand
Louise
proved
our
two
auditors
Janet
Onyango
and
Margaret
sue
and
our
a
co-op
student
Paul
Kerr.
C
The
that
we
follow
next
next
slide,
please.
The
committee
will
remember
that
that
we
follow
the
international
auditing
community's
standards
for
the
practice
of
audit,
and
that
includes
the
practice
of
including
all
follow-ups
in
our
audits.
You'll.
Remember
that
there
are
four
stages
to
an
audit:
the
planning
phase,
the
fieldwork
phase,
the
reporting
phase
and
we'll
be
back
in
at
the
end
of
November.
Well,
we
will
provide
our
annual
report
results
of
that
phase
and,
finally,
the
follow
up
phase
and
that's
the
purpose
of
today's
meeting.
C
So
the
Municipal
Act
states
that
the
role
of
the
Auditor
General
is
to
assist
counsel
in
holding
itself
and
the
administrators
accountable
for
the
quality
of
stewardship
and
value
for
money.
And
for
that
reason
the
audits
themselves
address
the
value
for
money.
But
the
follow
up
really
is
where
we
inform
the
Audit
Committee
and
through
the
Audit
Committee
to
counsel
management's
progress
on
the
implementation
of
those
recommendations.
C
I
think
we
can
say
based
on
the
work
that
we've
performed,
that
management
has
demonstrated
a
commitment
to
the
audit
process
and
that
they've
addressed
the
bulk
of
the
issues
that
were
identified
in
those
audits.
When
we
speak
about
follow-up
results,
we
we
break
them
down
into
four
categories:
complete,
partially
complete,
not
started
and
no
longer
applicable
and
I.
Think
you
can
see
that
71%
of
the
recommendations
that
were
addressed,
71
percent
of
the
recommendations
that
were
applicable
are
complete
and
I.
Think
that's
I
think
that's
a
good
record.
We're
certainly
satisfied
with
that
progress.
D
Thank
you.
The
original
audit
tabled
in
2013
identified
opportunities
for
improving
the
effectiveness
of
the
construction
supervision
processes
in
several
areas.
Some
of
these
included
the
inspections
of
critical
water
mains
posting
bid
opportunities,
more
extensively,
recording
and
evaluating
vendor
performance
and
the
change
order
process
related
to
cost
recoveries.
13
recommendations
were
made
and
agreed
to
by
management.
We
verified
that
10
of
the
recommendations
are
fully
complete
and
three
are
partially
complete
at
this
time.
Additional
efforts
are
still
required
in
a
few
areas.
D
Two
of
the
partially
completed
recommendations
are
related
to
the
application
of
a
procedure
to
ensure
that
the
reason
for
contractor
change
orders
is
documented
to
ensure
cost
recovery.
While
we
found
that
the
project
managers
were
aware
of
the
procedure
and
the
requirement
there
was
a
lack
of
compliance,
project
managers
had
completed
the
forms
required
in
only
two
out
of
the
ten
projects
that
were
were
reviewed.
D
The
intent
of
this
procedures
to
ensure
that
the
city
recovers
its
costs
when
warranted
the
recovery
value
can
be
significant,
which
is
why
it
is
important
that
compliance
in
this
area
is
improved.
Infrastructure
Services
has
indicated
that
they
expect
to
launch
a
new
project
management
system
next
year
and
that
it
will
include
this
procedure.
The
audit
also
recommended
that
the
city
document
the
performance
of
contractors
and
use
this
information
when
awarding
new
work.
D
E
You
know
at
the
audit
of
specific
contracts
and
processes
in
the
Fleet
Services
branch,
the
original
audit
identified
opportunities
to
improve
management
of
the
napa
parts
and
cal
tire
contracts.
Eight
recommendations
were
made
and
management
agreed
with
all
of
them
at
the
time.
Since
then,
the
napa
contract
for
management
of
the
parts
inventory
was
cancelled
in
2016,
and
the
activity
was
brought
back
in
under
city
management.
As
part
of
this
follow-up
should
say,
we
did
not
test
to
review
the
analysis
that
was
done
supporting
this
decision,
as
also
as
a
result
of
this
change.
E
Two
of
the
eight
original
recommendations
were
no
longer
applicable.
We
and
then
we
found
that
five
of
the
six
remaining
recommendations
had
been
fully
implemented.
The
one
recommendation
that
we
assessed
is
being
partially
implemented
was
a
better
monitor
and
control.
The
tyre
program
management
of
inventory,
sorry
management
of
use,
tire
inventory
could
be
improved
with
better
documentation
of
inventory
counts
and
as
well
city
staff
need
to
assess
the
condition
of
tires
being
held
by
the
service
providers
before
disposal,
as
was
recommended.
E
The
last
thought
follow-up
we
can
conduct.
It
was
a
review
of
the
city
funding
of
the
Ottawa
School
of
Speech
and
Drama.
The
original
audit
was
conducted
after
fortuitously,
says:
D
ceased
operations
in
February
2014,
o
SSD
had
received
grants
and
loans
from
the
city
and
a
portion
of
the
loan
had
not
been
recovered
when
it
ceased
operations.
In
addition,
a
property
developer
had
paid
funds
to
ossd
as
part
of
an
application
approved
by
the
city
for
a
building
height
and
density
exception.
E
In
return
for
community
benefits,
the
payment
was
not
handled
through
the
city
standard
process
for
posting
securities
and
making
payments
the
reviews,
recommendations
to
improve
policies
and
procedures
and
processes
regarding
payments
related
to
community
benefits
under
sections,
thirty-seven
and
forty-one
of
the
Planning
Act
were
implemented,
as
will
the
recommendation
to
improve
the
management
of
cultural
funding.
The
recommendation
to
improve
monitoring
of
the
section,
37
and
41
agreements
was
partially
implemented.
We
found
that
payments
were
being
monitored.
However,
the
agreements
do
not
contain
an
audit
clause,
as
was
recommended
in
the
audit.
C
C
We
can
say
that
the
City
of
Ottawa
office
of
the
Auditor
General
follows
the
best
practice
of
amusing
follow-ups
after
audits
are
completed,
and
we
believe
that
is
an
important
part
of
the
audit
process
and
that
management
has
committed
to
implementing
council
approved
recommendations
and,
in
conclusion,
I'd
like
to
thank
mr.
Kenna
lacus
and
his
staff
for
the
cooperation
that
they
provided
us
through
each
of
these
follow-up
products.
Thank
you.
F
Have
we
have
any
process
in
place
for
some
of
the
company
or
construction
company
who
failed
to
deliver
on
time
on
budget
and
and
then
they
pop
up
with
a
different
name
or
different
company
numbers?
Do
we
have
a
follow
up
mechanism
to
make
sure
these,
because
we
heard
more
than
once,
you
know
it
was
a
failure
in
this
area
and
but
then
yet
we
see
them
under
different
umbrella
or
different
name.
Do
we
have
a
process
in
place
where
we
can
monitor
those
construction
company.
C
F
D
Chair,
yes,
we
do
have
a
process
to
monitor
that.
Not
only
are
the
scores
recorded
in
our
vendor
performance
program,
but
under
the
purchasing
bylaw.
The
definition
of
supplier
related
to
supplier
performance
applies
to
any
associated
companies
as
well
as
well
as
the
directors
of
those
companies.
So
if
they
did
open
another
or
company
and
begin
bidding
the
past
performance
and
any
application
of
remedies
would
be
applied
to
them
as
well.
So.
F
D
You
mr.
chair
and
the
follow
up
on
it,
construction
supervision.
You
indicated
that,
through
your
testing,
you
found
that
infrastructure
services
was
not
using
the
change.
Holder,
rationale
developed
what
what
did
testing
consists
of,
and
were
you
able
to
determine
any
impacts
as
a
result
of
this
process
not
being
followed?
D
Mr.
chair,
through
to
councillor
Manette,
we
we
took
a
sample
of
project
files
and
we
reviewed
them
to
see
that
the
forms
were
were
required
and
were
filled
in
when
the
forms
were
not
in
the
files.
We
did
then
check
with
management
to
see
if
they
had
been
in
another
place
or
had
not
been
filed
appropriately.
What
we
found
was
that
the
forms
in
those
cases
were
not
just
were
not
done
for
the
ones
where
we
looked
at.
G
D
E
All
right-
yes,
sorry,
sorry,
physically,
what
it
is.
The
the
agreements
under
Section
37
I,
do
not
contain
an
auto
clause.
We'd
recommended
that
not
equality
put
in
so
that
we
could
follow
into
the
city
could
verify
if
need
be
and,
and
that
has
not
been
put
into
those
agreements.
So
that's
what
we're
waiting
on
to
for
pokomoko
group
or
full
implementation.
B
Thank
You
chair
hubli
on
the
on
the
first
audit
of
construction
supervision.
The
second
point,
in
some
instances,
part
of
the
entire
cost
of
the
change
order
were
due
to
consultants,
errors
and
omissions
and
I
know
that
the
audit
deals
with
that.
A
related
question
when
there
are
changes
due
to
staff
requests
based
on
a
technical
issue
or
a
a
desire
change
issue.
Is
there
a
a
business
case
that
is
done?
That
is
returned
to
the
appropriate
committee
for
approval
of
that,
whether
it
be
within
the
budget
allocation
or
not,
or
was
that
part?
D
B
G
So,
mr.
chair,
we
do
have
a
fairly
rigorous
process
in
place.
That's
acknowledged
in
the
audit
related
to
project
charters,
so
the
project
charters
are
really
there
to
define
basically
the
scope
of
the
of
the
project.
If
there's
any
deviation
from
the
scope,
we
also
have
a
formal
process
in
place
in
terms
of
there
are
acquired
approvals
to
be
able
to
support
any
changes
to
the
scope.
So
when
we're
talking
about
the
change
orders
that
that
is
under
recommendations,
two
and
three
that
are
outstanding,
those
are
actually
change
orders,
while
the
contract
is
ongoing.
G
So
let's
say:
there's
quantity
overruns
for
example,
or
wrought
that
had
his
encounter.
That
was
not
foreseen
where
we
need
to
do
a
change
to
to
the
contract
itself.
That's
when
the
change
order
would
process
would
would
take
in
if
it's
a
change
in
scope.
That
is
a
totally
separate
process.
That's
under
changer
charter
process
and
all
of
our
charters
in
terms
of
the
projects
are
actually
approved.
The
actual
budget
allocation
is
approved
through
annual
budget
process,
so.
G
B
That
that's
with
reference
to
the
financial
aspect
and
that
that's
important,
but
the
if
there
was
change
to
the
within
the
budget,
to
the
outcome
to
be
deliverable
to
the
you
know
something
substantive
and
I
know:
that's
a
qualitative
term,
not
a
quantitative
term
with
that.
How
would
that
be
handled?
Is
that
just
at
the
Charter
level,
or
would
that
go
back
to
committee?
B
G
It
is
a
substantive
change.
Let's
say
that,
basically,
we've
totally
changed
limits
of
what
had
been
approved
in
terms
of
instead
of
rebuilding
from
A
to
B
were
rebuilding
from
B
to
C
and
now
had
not
been
articulated
in
the
budget
approval.
We
would
actually
go
back
through
that
process
to
concede
that
amendment.
If
it's
tweaking
with
them
the
project
itself,
then
Bishop
would
proceed
under
delegate
authority
would
also
be
discussing
what
the
affected
councilors
in
terms
of
the
impacts
of
the
to
the
project.
I
guess.
G
D
Chair
if
I
may
add
to
mr.
Dante's
comments
a
good
example
of
this
year,
where
we
had
a
project
where
the
scope
changed
substantially
and
we
did
come
back
to
counsel-
was
on
the
Prince
of
Wales
reconstruction
project,
where
there
were
unforeseen
site
conditions,
most
significant
geotechnical
issues
that
change
the
scope
and
that
came
back
for
a
further
council
approval
and
we
did
that.
The
time
during
the
midterm
adjustment
of
numbers
explain
that
rationale
for
that
project.
So
that's
an
example
of
where
we
would
bring
them
back.
D
C
D
C
C
D
So
mr.
chair,
it's
management's,
opinion
that,
where
the
city
is
the
recipient
of
section
37
money
and
just
for
the
record,
we
no
longer
collect
section
41
money.
We
don't
do
that
anymore,
but
in
section
37
and
accordance
to
the
procedures,
bylaws
Council,
the
city
itself
is
the
recipient
for
the
vast
majority
of
those
funds
for
city
projects
such
as
bike
lanes
and
we're
already
exposed
to
audit
for
any
project
we
would
do
through.
As
we
see
today.
D
What
the
Auditor
General
has
recommended
is
when
there
is
a
situation
which
are
rare,
where
we
are
actually
taking
money
in
and
giving
it
to
a
third
party
that
we
would
insert
a
standard
clause
related
audit
and
we're
committed
to
do
that
and
legal
services
will
work
with
us
and
those
will
whenever
that
it's
not
the
city
itself
receiving
the
money,
because
we're
city
receives
money,
we're
already
exposed
to
audits
a
standard
procedure.
But
when
it
goes
to
a
third
party,
there
will
be
an
audit
clause
and
any
going
forward
agreements.
A
You
counsel,
welcome
ttan
and
I.
Just
would
like
to
congratulate
the
Auditor
General
on
his
team,
as
well
as
the
city
manager
on
these
follow-ups.
But
this
is
good
to
me.
I
see
a
lot
of
the
recommendations
have
been
adopted
and
what
we
wanted
to
achieve,
what
the
audit
is
getting
done.
A
couple
questions
that
I
do
have
and
I'll
start
with
the
Drama
School
from
the
time
of
the
audit
to
when
you
did
your
follow
up.
C
A
A
Page
page
8,
second,
last
paragraph
that
talks
about
let's
see
here
there
was
a
hundred
for
almost
hundred
five
thousand
dollars
and
delays
penalties.
However,
under
the
current
terms
and
conditions
of
the
contract
penalties
to
not
increase
the
longer,
the
delays
remain
outstanding.
I'm
just
wondering
if
there
was
a
recommendation
to
change
that
or
if
you'd
like
to
speak
to
it
is
there's
an
effort
underway
to
change
that,
because
obviously
would
help
with
reducing
the
penalties.
Thank.
D
You
chair
mary
gracie
fleet
services,
so
that
recommendation,
if
I'm
correct,
was
made
with
regard
to
Napa,
there
was
penalties
related
to
where
they
were
slower
in
bringing
parts
on
and
delaying
work
in
the
in
the
shop,
and
so
what
we
have
now
is
an
internal
standing
offer
set
up,
so
the
performance
of
those
vendors
we
have
now
is
managed
through
that
contract,
but
it
doesn't
include
as
much
service
as
the
Napa
one
did.
So
it's
managed
a
little
bit
differently
more
as
a
supplier
relation,
so.
A
D
A
C
Yeah,
in
this
case,
that's
no
longer
applicable
because
the
the
out
sourced
activity
has
been
brought
in
house,
but
certainly
we
would
certainly
recommend
that
management
ensure
they
did.
They
do
have
a
mechanism
in
place
to
ensure
that
suppliers
perform
to
the
to
the
terms
of
the
contract
and
staff
has
indicated
that
they
always
have
the
option
of
changing
suppliers,
and
that's
certainly
one
option.
But
another
option
that
you
that
could
be
built
into
into
contracts
is
pending
the
clause
for
non-performance
without
the
need
to
change
vendor.
Okay,.
A
Thank
you,
okay.
Thank
you
both
now
one
last
question
with
people
the
city
manager
we
talked
about
when
we
track
and
report
on
contractor
performance.
What
I'm
not
clear
on
is
that
will
that
a
list
of
substandard
performance
be
public?
Will
we
be
publicizing
the
names
of
the
the
contractors
that
we're
having
trouble
with
or
is
it
going
to
be
an
internal
list?
I
know.
H
A
C
A
A
C
As
usual
mr.
chair,
we
had
generally
begin
by
reminding
the
committee
of
the
processes
that
we
follow
in
the
office
of
the
Auditor
General
and
this
time
bujji
occur
in
organizational
communities
poor
poorer
than
a
levy.
Bureau
developer,
Katrina,
Jean
eval
in
send
a
committee
of
sponsoring
organizations
a
or
discrete
digestion
of
the
risk,
not
the
police
control
in
town,
a
Palazzo
della
fraud.
C
The
proves
equal,
a
system
to
control
and
Telma
sank
Campos
own.
Normally,
we
begin
each
of
our
meetings
with
the
committee
to
inform
them
of
the
aspects
of
the
other
processes
that
are
followed
by
your
shop
and
who
provides
that
direction.
Today,
I'm
going
to
talk
about
the
committee
of
sponsoring
organizations,
affectionately
known
in
the
outer
world
as
Co
so
and
they
provide
guidance
on
audit
processes
to
the
audit
community.
They
talk
about
things
like
Enterprise,
Risk,
Management,
internal
control
and
fraud,
deterrence
and
this
past
June.
C
They
released
a
document
entitled
the
integration
of
enterprise
risk
management
with
strategy
and
performance
COSO
talks
about
the
five
components
to
the
internal
control
system,
and
here
we
would
talk
about
the
control
environment,
which
includes
certain
things
that
we
definitely
have
in
place
here
at
the
city,
integrity
and
ethical
values,
a
Board
of
Directors,
which
would
be
a
control
and
and/or
Audit
Committee.
A
risk
assessment
process
and
I
think.
The
committee
is
well
aware
that
the
city
uses
the
city
has
a
enterprise
risk
management
system
and
the
foundation
of
the
determination
of
the.
C
I
should
point
out
that
that
risk
assessment
isn't
just
it's
not
just
a
list
of
risks,
its
practices
that
are
put
in
place
to
actually
manage
those
risks,
and
it's
for
that
reason
that
staff
have
implemented
an
enterprise
risk
management
system
and
then
in
the
office
of
the
Auditor
General.
We
rely
on
risk
so
heavy
heavily
in
not
just
determining
the
subjects
that
our
audit,
but
when
we
move
into
an
area
to
conduct
our
audit,
we
use
detailed
risk
assessments
to
identify
the
areas
that
we
will
focus
on.
C
Real
applaud
the
verification,
alcohol,
the
diesel
to
deliver
exactly
mom
derecho,
say
the
cuts
period
legs,
a
Mandela
documents
on
bougie,
tired
legs,
amend
the
verification
plus
adult
II.
You
see
new,
examine,
only
verification,
the
plan,
the
verification
base,
altered
municipality,
so
we're
here
to
talk
about
audit
work
plan
and
we
come
to
you
each
year
and
this
year,
as
in
previous
years,
we
met
with
members
of
council
and
members
of
senior
management.
We
reviewed
the
budget
documentation,
we
reviewed
previous
audits.
C
We
looked
at
the
audits
and
the
work
plans
from
other
municipalities
and
we
meet
with
our
audits
staff.
At
the
beginning
of
the
the
audit
planning
process
and
share
with
them
the
areas
that
we
would
like
to
to
focus
on
and
we
get
their
feedback,
these
are
the
auditors
who
are
actually
going
throughout
the
corporation,
doing
the
the
audit
work
and
then,
of
course,
we
meet
with
our
own
staff
after
we've
conducted
interviews
with
senior
managers
and
counselors
before
we
come
to
before
the
final
lists.
C
C
We
will
conduct
an
audit
of
city
leases
leases
that
will
be
performance
and
operational
audit,
and
here
we're
talking
about
city
properties
that
are
released
to
others,
to
carry
on
either
city
activities
or
non
city
activities,
and
we'll
be
looking
at
how
those
leases
are
managed
by
by
city
staff.
We'll
look
at
the
audit
of
the
we'll
perform
an
audit
of
the
City
of
Ottawa
superannuation
fund.
This
is
a
legacy
from
the
from
prior
to
amalgamation.
C
For
those
workers
that
contributed
to
to
a
pension
plan
that
was
in
place
prior
to
OMERS
that'll
be
a
compliance
audit.
We
intend
each
each
year.
Over
the
last
couple
of
years,
we've
looked
at
the
areas
of
risk
that
we
saw
in
in
relation
to
the
light
rail
project
and
this
year
we'll
look
at
the
land
negotiations
and
purchases
from
the
light
rail
project
and
that'll
be
a
compliance
time.
Audit
compliance,
type,
audit,
Council
and
committee
would
be
aware
that
that
we
have
found
instances
in
the
past
where
the.
C
Land
purchasing
policy
wasn't
completely
complied
with,
and
and
thus
it's
an
area
that
we
will
will
will
on
it,
we
looked
at
audit
will
be
auditing,
Fire
Services
that
will
be
performance
audit,
it's
a
an
area
with
about
a
thousand
FTEs
and
a
budget
of
a
hundred
and
sixty
million,
so
that
alone
would
attract
the
attention
of
our
office
and
it's
an
audit.
It's
an
area
that
hasn't
received
much
attention
from
the
office
of
the
Auditor
General.
C
There
are
aspects
of
planning
services
that
we
will
conduct
our
operational
audit
of
and
staff
estimates
and
by
staff
estimates.
I.
Think
committee
and
council
are
certainly
aware
of
the
number
of
estimates
that
are
provided
by
by
staff
to
support
decisions
that
council
has
to
take
based
on
recommendations
made
by
staff,
so
it
could
be
every
when,
in
the
past,
we've
looked
at
the
estimates
that
were
that
were
provided
for
the
the
Orgaworld
program.
For
example,
we
have
estimates
for
the
the
life
of
various
city
assets,
including
landfills.
C
We
have
estimates
of
ridership
estimates
of
attention
at
City
activities.
Estimates
of
pretty
well
every
activity,
the
city
does.
Staff
must
come
up
with
estimates
to
support
their
analysis
and
for
that
reason
we'll
be
looking
at
those
activities
can't
say
at
this
point
in
time
which
estimates
we'll
look
at,
but
it's
that
process
we're
looking
to
see
some
so
robust
procedures
around
those
processes.
C
C
C
There's
about
14
of
those
also
listed
to
the
material.
Now
there
were
a
number
of
fraud
and
waste
hotline
investigations
that
are
in
process
committee
would
be
aware
that
we
had
started
to
conduct
a
review
of
long
term
care
homes
in
the
in
the
summer,
and
we
were
then
informed
that
the
province
had.
C
Had
approached
a
staff
with
with
a
number
of
findings
from
from
their
investigations,
with
some
orders
and
we've
agreed
to
defer
that
work
and
we'll
be
going
in
there
in
the
new
year
and
we're
finishing
a
review
of
the
city's
practices
for
the
procurement
of
commercial
vehicles,
which
also
came
out
of
the
fraud
and
waste
online.
There's
some
work
that
will
be
done
based
on
external
contingencies
and
they're
all
remind
committee
and
council
that
the
we
were
directed
by
Council
to
review
the
staff
analysis
of
the
examination
of
the
Orgaworld
contract.
C
The
Springhill
contract
was
the
the
spring-heeled
audit
was
quarantined
because
of
ongoing
litigation.
At
this
point
in
time,
that
audits
quite
dated
and
what
we
yeah,
what
we're
proposing
is
that
we
will
go
and
do
a
review
as
well
as
a
combined
follow-up,
because
the
given
the
time
that's
that's
passed
and
the
changes
in
the
activity.
C
It
just
makes
more
more
sense
to
go
to
go
us
for
us
to
go
in
there
and
do
a
an
updated
review
and,
of
course,
the
follow-up
to
the
source,
separated
organics
contract,
the
the
Orgaworld
issue
so
other
than
then
that
work.
The
other
work
that
we
do,
of
course,
is
we
send
management
letters
directly
to
management.
They
don't.
Those
are
items
that
are
of
lower
importance
that
that
we
believe
is
important
enough
to
us
to
bring
to
management
attention,
but
don't
don't
appear
an
audit
report
and
thus
aren't
followed
up
on.
C
C
Should
point
out
to
remind
the
members
of
the
audit
committee
that
that
when
we,
when
we
go
into
each
area,
to
do
audit,
the
the
areas
that
we
always
include,
where
applicable,
are
succession
planning
because
of
the
importance
of
the
conduit
continuity
of
the
organization,
any
potential
savings
and,
of
course,
occupational
health
and
safety
I
spoke
previously.
Both
the
reports
that
are
that
are
being
held,
that
at
the
advice
of
the
city,
clerk
and
solicitor.
C
I
Thank
you
very
much,
mr.
chair
and
well.
Let
me
start
by
thanking
you,
mr.
Hughes,
for
including
the
audit
of
light
rail
land
negotiations
and
purchases
that
compliance
audit,
and
this
year's
work
plan,
as
you
know,
is
something
I've
been
very
interested
in
having
you
do
and
kind
of
been
on
you
for
a
couple
of
years
about
that.
So
I'm
really
happy
to
see
it
here.
So
thank
you
for
that.
I
The
second
issue
that
I
wanted
to
raise
is
the
audit
of
staff
estimate,
and
you
sort
of
broadly
spoke
about
that,
but
you
didn't
give
any
specifics
of
which
ones
that
you're
committed
to
doing
so
to
that
I'm,
particularly
interested
in
one,
is
light
rail
transit.
The
eight
ridership
estimate,
so
I
really
think
that
that's
important
for
us
to
have
a
solid
sense
of
how
those
estimates
are
arrived
upon
and
the
other
one
that
I'd
really
like
to
see
and
I.
I
Think
it's
quite
timely
is
the
audit
of
budget
requirements
because
and
we're
in
the
budget
right
now
and
we're
seeing
questions
about.
Are
the
numbers,
sustainable
and
I
think
budget
requirement
ought?
It
would
be
very
interesting
for
all
of
us
and
informative
and
help
us
do
our
job.
So
that's
my
suggestion.
I
There
I,
hope,
you'll
take
it
I
I
really
here
today,
because
in
looking
at
the
document
that
we
provided,
what
seemed
to
be
missing
was
the
system's
audit
of
long
term
care
homes
and
I
know
you
spoke
about
it,
but
it's
not
in
the
document
that
you're
doing
it
and
I
agree
that
it
makes
sense
to
wait
until
mr.
Krueger
is
finished
with
his
work,
but
it
seems
to
have
like
been
eliminated
from
the
page.
So
if
you
could
just
put
it
back,
that'd
be
great.
C
Mr.
chair,
through
you
to
the
counselor
person,
well,
thank
you
for
your
recommendations
for
staff
estimates.
Once
again,
we
we
haven't
determined,
which
estimates
we'll
look
at,
but
the
ones
that
we
select
will
be
based
on
criteria
which
include
risk
and
so
addressing
your
question
with
long-term
care.
Our
the
front
and
waist
investigation
that
we
were
scheduled
to
conduct
in
the
late
summer
in
long-term
care
is
going
ahead
and
it's
it'll
be
starting
in
January
and
it
it
will.
It
would
be
different
than
it
perhaps
will
be
different
than
the
work
being
done
by
mr.
C
few
jer
will
certainly
be
meeting
with
him,
not
entirely
sure
what
the
scope
is
of
his
work
other
than
what
I've
read
in
the
media,
but
certainly
would
be
interested
in
what
he's
looking
at.
We,
we
have
the
ability,
if
to
to
conduct
investigations
for
things
that
come
out
of
the
fraud
and
waste
online,
and
we
are.
C
I
So
what
I
understood
that
you
were
going
to
do
is
what
I
thought
was
called
a
systems
audit,
where
you
would
look
at
things
like
how
information
is
transferred
from
one
nursing
staff
to
the
next
of
a
shift
change
how
medication
is
administered
all
of
those
systems
that
are
in
place
inside
the
home.
It
is
that
what
you're
going
to
open
mr.
C
I
I'm
willing
to
respect
that,
and
and
the
other
thing
when
you
visited
the
counselors
and
asked
for
suggestions
for
audit
the
one
suggestion
that
I
made
that
I
don't
see
here
in
any
of
the
documents
is
in
the
audit
of
Ottawa
2017.
There
was
a
lot
of
money
spent,
there's
been
very
little
transparency,
accountability
around
that
money
and
I
think
it
would
be
very
timely
to
do
an
audit
of
2017
and
2018.
C
Mr.
chair,
through
to
the
counselor,
if
I
provided
a
list
of
all
of
the
audits,
that
I
was
asked
to
do
by
senior
managers
and
members
of
council,
it
would
be
a
very
long
list
and
we
don't
have
the
resources
to
do
it
all
and
when
we
decide
what
is
going
to
be
on
our
list
risk
that
comes
into
it
and
but
at
the
same
time
there's
also
some
work
that
we
have
to
do
because
it
hasn't
been
done
in
a
long
time.
C
I
B
Massey,
we
should
proceed
on
just
a
couple
of
questions
on
page
two:
the
fire
services
audit.
Can
you
tell
me
a
little
bit
more
of
that
in
the
context
of
is
the
fire
department
not
audited
or
to
get
its
certification
by
some
sort
of
international
alliance
or
North
American
lines
of
fire
departments?
And
my
question
is:
is
this
doubling
up
on
that
work
that
I
believe
the
fire
department
is
already
all
is
already
subject
to.
C
Mr.
chair,
through
you
to
the
vice
chair,
it's
an
excellent
question.
Yes,
you're
right,
there
is
a
certification
process
that
that
the
fire
department
undergoes
and
I
can
tell
you
that
when
we
looked
at
one
of
the
planned
audits
of
that
we
were
scheduled
to
do
in
public
health.
We
were
made
aware
of
a
certification
process
that
they
had
undergone.
C
That
report
I'm
aware
that
there's
a
certification
process
in
fire
services-
and
we
will
we
will
look
at
the
certification
process
that
that
they've
undergone
and
that
may
very
well
cause
us
to
to
look
in
other
areas
of
fire
services,
depending
on
the
robust.
How
robust
that
certification
process
is
and
if
it
addresses
the
issues
that
that
we
identify
in
our
own
risk
analysis.
C
There
are
likely
areas
that,
even
if
we
were
to
determine
that
the
certification
process
was
adequate,
there
would
likely
be
areas
that
we
would.
We
would
still
still
look
at,
but
I'm
not
going
to
I
can't
predict
what
those
could
be
at
this
point
in
time
because
we
are,
we
haven't,
started
to
plan
that
audit.
Yet,
but
that's
good
question.
Okay,.
B
Thank
you
and
on
page
three
part
of
your
follow
up
audits
and
the
audit
of
the
Byward
in
Parkdale
markets.
Recently
the
structure,
the
governance
of
the
park
Galen
by
word,
markets
where
it
was
changed
to
a
corporate
municipal,
a
Municipal
Corporation,
and
it
that
impacts
your
follow
up.
Might
might
we
see
there
some
recommendations
and
I
know.
This
is
a
follow
up
some
recommendations
that
were
made
as
part
of
that
audit.
That
would
be
not
applicable
any
more
given
the
new
governance
structure.
C
F
Sure
that
the
auditor-general
expect
me
to
ask
the
question
again
so
Springhill
been
so
long,
even
the
first
audit
is
no
longer
valid.
Now
you're
saying
we
still
in
a
legal
penalty
box,
whatever
the
term
is
here.
So
what
are
we
a
today
I
mean
this
item.
I
think
been
survived,
you're
the
third
auditors
and
we
haven't
seen,
result
about
it.
Yet.
C
C
C
F
Think
I'm,
looking
at
maybe
maybe
mister
of
Connor,
can
help
me
to
understand
this.
So
so,
if
someone
or
its
organization
have
some
legal
litigation,
so
that
me
they
don't
get
audit
like,
and
so
that's
one
way
to
to
hide
behind
the
litigation
of
whatever
that
litigation
is
and
not
to
be.
Audit
for
12
years,
like
I,
mean
really
I'm,
not
sure
how
long
we
supposed
to
be
waiting
as
elected
official,
to
understand
what
what's
that?
F
What's
what's
there
in
that
operation,
because
that's
a
legacy
from
the
amalgamation
and
I
think
we
have
the
right
to
know
how
and
what
and
what's
our
option
here
but
I
mean
just
to
say
we
have
a
legal
litigation
where
we
are
litigated,
while
talking
to
our
speaking
I
mean
seriously
12
years,
I'm,
not
sure
I'm,
sort
of
content.
If
you
have
any
time
on
this
file.
C
C
C
C
A
C
C
H
Well,
mr.
chair,
the
the
auto
general
is,
is
correct,
I
mean,
as
you
know,
the
orga
role
contract
is
in
litigation.
We
have
been
in
discussions
so
with
company
representatives
about
how
to
move
this
forward,
while
the
litigation
has
been
ongoing
and
we
are
endeavouring
to
do
that,
work
to
meet
the
direction
of
of
counsel
and
be
able
to
share
that
with
the
Auditor
General
prior
to
any
resolution
of
this
file.
That's
our
intent,
I
think
thank.
A
A
Are
we
going
to
get
there
in
the
next
year,
the
next
two
years,
because
this
contract
could
have
expired
before
we
take
a
look
at
whether
it's
in
the
taxpayers
best
interest
to
cancel
the
contract
or
not
correct?
And
my
concern
is,
since
this
audit
came
out
in
2014,
we
continue
to
pay
or
overpay
I.
Think
is
the
right
term
for
this
contract
and
at
last
report
we're
still
at
only
about
a
40
percent
diversion
rate.
A
So
that
tells
me
where
we're
not
putting
in
anywhere
near
the
product
that
we're
paying
for
so
I'm
just
wondering.
Is
there
some
interim
measures
that
we
can
work
out
with
this
company
to
try
and
protect
some
of
the
taxpayers
money
involved
in
this
until
you
can
come
back
to
Council,
with
a
report
on
whether
we
should
cancel
this
contract
or
perhaps
amend
this
contract,
to
make
it
much
more
favorable
for
our
balance
for
taxpayers.
H
Mr.
chair,
well,
the
you
know:
we've
had
a
a
very
wet
year,
so
we
are
going
to
meet
our
put
or
pay
I
mean
we've
projected
SAR.
We
going
to
surpass
that,
so
we
aren't
going
to
be
paying
for
something.
We
didn't
deliver
number
one
number
two
to
amend
the
contractor
to
look
at
things
that
could
mitigate
some
of
the
exposure
that
we've
had
from
the
other
contract
is
challenging
while
we're
in
litigation
and
while
we're
having
discussions,
because
they
obviously
are
pursuing
legal
course,
and
that's
wrapped
up
into
the
discussions
about.
H
How
can
we
move
away
from
that
and
come
back
with
a
revised
agreement?
As
for
the
timeframe,
I,
don't
think
it'll
be
another
couple
years,
I'm
hoping
that
we
will
be
able
to
before
the
term
is
over
bring
something
back
to
committee
and
counsel
that
represents
where
we're
at
with
our
discussions
of
where
we're
at
with
the
litigation.
Thank.
A
A
Let's
see
here
so
is
the
recommendation
on
the
work
plan
carried
committee.
Thank
you,
and
so
that's
it
are
there.
No
in
camera
items,
any
notices
of
motions
were
good,
no
inquiries.
Other
business
motion
to
adjourn
and
the
next
scheduled
meeting
will
be
Thursday,
November
30th,
which
will
be
our
regular
as
well
as
our
budget
meeting.
Thank
you.