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MINUTES - General Committee - 20060627 TOWN OF AURORA SPECIAL GENERAL COMMITTEE MEETING AUDIT COMMITTEE REPORT NO. 06-13 Council Chambers Aurora Town Hall Tuesday, June 27, 2006 ATTENDANCE COMMITTEE MEMBERS Mayor Jones in the Chair; Councillors Buck, Gaertner, Hogg, Kean, Morris, Vrancic and Wallace MEMBERS ABSENT Councillor West was absent. OTHER ATTENDEES Chief Administrative Officer, Director of Corporate Services/Town Clerk, Director of Building, Director of Planning, Director of Public Works, Director of Financial Services/ Treasurer, Town Solicitor, and Council/Committee Secretary. Mayor Jones called the meeting to order at 7:00 p.m. I DECLARATIONS OF PECUNIARY INTEREST There were no declarations of pecuniary interest under the Municipal Conflict of Interest Act. II APPROVAL OF AGENDA General Committee recommends: THAT the content of the agenda as circulated by the Corporate Services Department be approved as presented. CARRIED III DELEGATIONS a) Mr. John Gutteridge, Director of Financial Services/Treasurer Re: 2005 Financial Statements Firstly, Mr. Gutteridge introduced Ms Laura Sheardown, who has recently been hired in the position of Budget Co-ordinator. Mr. Gutteridge then addressed Committee to review the 2005 Financial Statements, indicating that the process has been completed 5-6 months earlier than last year, and addressing specific areas within the financial statements. Special General Committee Report No. 06-13 Page 2 of 3 Tuesday, June 27, 2006 b) Mr. Allister Byrne, Grant Thornton, Auditors Re: 2005 Financial Statements Mr. Allister Byrne addressed Committee to advise that Grant Thornton has a few more issues to finalize, particularly relating to the conversion to the Vadim system. Mr. Byrne advised that, once these issues are concluded, a formal management letter will be presented to General Committee (Audit Committee). General Committee recommends: THAT the comments of the delegates be received for information. CARRIED IV CONSIDERATION OF ITEMS REQUIRING SEPARATE DISCUSSION 1. FS06-020 – 2005 Financial Statements General Committee recommends: THAT the audited financial statement for the year 2005 be received and be published in accordance with Section 295 of the Ontario Municipal Act; and THAT $43,000 of the 2005 Surplus be carried forward to fund Planning Projects started in 2005; and THAT $940,587 of the 2005 Surplus be transferred to the Fire Services Capital Discretionary Reserve; and THAT $135,000 of the 2005 Surplus be transferred to the Future Legal Discretionary Reserve Fund; and THAT $507,132 of the 2005 Surplus be transferred to the Municipal Capital Discretionary Reserve. CARRIED 2. FS06-021 – Water and Sewer Financial Statements General Committee recommends: THAT Council adopt the practice of presenting the Sewer and Water Budgets and Financial Statement as separate reports; and THAT Council authorize the utilization of $205,000 from the Sewers Reserve Fund and $205,000 from the Water and Sewer Reserve Fund to cover the 2005 operating deficit. CARRIED General Committee recommends: THAT staff report back on how unanticipated donations and/or fundraising proceeds will impact future capital costs and development charges; and THAT the report be submitted prior to any final decision making on the donation from Mr. Stronach. CARRIED Special General Committee Report No. 06-13 Page 3 of 3 Tuesday, June 27, 2006 V ADJOURNMENT General Committee recommends: THAT the meeting be adjourned at 7:55 p.m. CARRIED THE REPORT OF THE SPECIAL GENERAL COMMITTEE MEETING 06-13 WAS CONSIDERED AND ADOPTED BY COUNCIL AT ITS MEETING HELD ON TUESDAY, JULY 11, 2006. ______________________ _________________________________ T. JONES, MAYOR B. PANIZZA, TOWN CLERK