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Minutes - Audit Committee - 20250624 Town of Aurora Audit Committee Meeting Report Date: Time: Location: Tuesday, June 24, 2025 6:15 p.m. Council Chambers, Aurora Town Hall Council Members: Mayor Tom Mrakas (Chair) Councillor Ron Weese Councillor Rachel Gilliland Councillor Wendy Gaertner (arrived 6:16 p.m.) Councillor Michael Thompson Councillor John Gallo Councillor Harold Kim Other Attendees: Doug Nadorozny, Chief Administrative Officer Patricia De Sario, Director, Corporate Services/Town Solicitor Robin McDougall, Director, Community Services Marco Ramunno, Director, Planning and Development Services Sara Tienkamp, Director, Operational Services Rachel Wainwright-van Kessel, Director, Finance Ishita Soneji, Deputy Town Clerk Linda Bottos, Council/Committee Coordinator _____________________________________________________________________ 1. Call to Order The Mayor called the meeting to order at 6:15 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, 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 Audit Committee Meeting Report June 24, 2025 2 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 revised 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 5.1 Shawn Deane, Resident; Re: Risk and Surpluses Shawn Deane expressed concerns regarding the levels of reserve fund balances and budget surpluses, and requested that residents be given the opportunity for public consultation and detailed discussions on the 2026 Budget toward a zero per cent municipal property tax increase in 2026. Audit Committee received the comments of the delegation for information. 6. Consideration of Items Requiring Discussion 6.1 FIN25-035 - 2024 Audited Financial Statements and Audit Report Maria Khoushnood, Lead Audit Engagement Partner, KPMG, presented an overview of the audit findings report for the year ended December 31, 2024, including audit highlights, significant risks and results, accounting policies and practices, and audit quality framework. Audit Committee recommends: 1. That Report No. FIN25-035 be received; and Audit Committee Meeting Report June 24, 2025 3 2. That the 2024 Audit Report and Financial Statements for the year ended December 31, 2024, be approved and published on the Town’s website. Carried 6.2 FIN25-037 - 2024 Year-End Operating and Capital Results - as of Dec. 31, 2024 Audit Committee recommends: 1. That Report No. FIN25-037 be received for information. Carried 6.3 FIN25-036 - 2024 Aurora BIA Audit Report and Financial Statements Audit Committee recommends: 1. That Report No. FIN25-036 be received; and 2. That the Aurora BIA’s 2024 Audit Report and Financial Statements for the year ended December 31, 2024, be approved. Carried 7. Adjournment The meeting was adjourned at 7 p.m.