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Minutes - Audit Committee - 20240625 Town of Aurora Audit Committee Meeting Report Date: Time: Location: Tuesday, June 25, 2024 6:15 p.m. Council Chambers, Aurora Town Hall Council Members: Mayor Tom Mrakas (Chair) Councillor Ron Weese Councillor Wendy Gaertner Councillor Michael Thompson Councillor Harold Kim Members Absent: Councillor Rachel Gilliland Councillor John Gallo Other Attendees: Doug Nadorozny, Chief Administrative Officer Rachel Wainwright-van Kessel, Director of Finance Elizabeth Adams-Quattrociocchi, Manager, Financial Reporting and Revenue/Deputy Treasurer Jason Gaertner, Manager, Financial Management/Deputy Treasurer Michael de Rond, Town Clerk Linda Bottos, Council/Committee Coordinator _____________________________________________________________________ 1. Call to Order The Mayor called the meeting to order at 6:17 p.m. Audit Committee consented to recess the meeting at 6:22 p.m. and reconvened the meeting at 6:33 p.m. 2. Land Acknowledgement The Committee acknowledged that the meeting took place on Anishinaabe lands, the traditional and treaty territory of the Chippewas of Georgina Island, recognizing the many other Nations whose presence here continues to this day, Audit Committee Meeting Report Tuesday, June 25, 2024 2 the special relationship the Chippewas have with the lands and waters of this territory, and that Aurora has shared responsibility for the stewardship of these lands and waters. It was noted that Aurora is part of the treaty lands of the Mississaugas and Chippewas, recognized through Treaty #13 and the Williams Treaties of 1923. 3. Approval of the Agenda Audit Committee approved the agenda as circulated by Legislative Services. 4. Declarations of Pecuniary Interest and General Nature Thereof There were no declarations of pecuniary interest under the Municipal Conflict of Interest Act, R.S.O. 1990, c. M.50. 5. Delegations None. 6. Consideration of Items Requiring Discussion 6.1 FIN24-031 - 2023 Audited Financial Statements and Audit Report Item 6.1 was considered following consideration of item 6.2. Maria Khoushnood, Lead Audit Engagement Partner, KPMG, presented an overview of the 2023 audit findings report including status, materiality, significant risks and results, other risks of material misstatement and results, uncorrected and corrected misstatements, and new accounting standards. Audit Committee recommends: 1. That Report No. FIN24-031 be received; and 2. That the 2023 Audit Reports and Financial Statements for the year ended December 31, 2023, be approved and published on the Town’s website. Carried Audit Committee Meeting Report Tuesday, June 25, 2024 3 6.2 FIN24-032 - 2023 Year-End Operating and Capital Results - as of Dec. 31, 2023 Audit Committee recommends: 1. That Report No. FIN24-032 be received for information. Carried 7. Adjournment The meeting was adjourned at 6:41 p.m.