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MINUTES - Audit Committee - 20140401 TOWN OF AURORA SPECIAL GENERAL COMMITTEE AUDIT COMMITTEE MEETING REPORT Council Chambers Aurora Town Hall Tuesday, April 1, 2014 ATTENDANCE COMMITTEE MEMBERS Mayor Dawe in the Chair; Councillors Abel, Ballard, Buck (arrived 6:15 p.m.), Gallo, Humfryes (arrived 6:07 p.m.), Pirri, and Thompson MEMBERS ABSENT Councillor Gaertner OTHER ATTENDEES Chief Administrative Officer, Director of Legal and Legislative Services/Town Clerk (Acting), Director of Corporate and Financial Services/Treasurer, Manager of Financial Planning, and Council/Committee Secretary The Chair called the meeting to order at 6:02 p.m. 1. DECLARATION OF PECUNIARY INTEREST AND GENERAL NATURE THEREOF There were no declarations of pecuniary interest under the Municipal Conflict of Interest Act. 2. APPROVAL OF THE AGENDA General Committee recommends: THAT the agenda as circulated by Legal and Legislative Services be approved. CARRIED 3. DELEGATIONS (a) Giselle Bodkin, Partner, and Andrea Nauss, Manager, BDO Canada LLP Re: Item 1 – CFS14-015 – Audit Plan for 2013 Fiscal Year Ms. Bodkin highlighted elements of the Audit Committee letter attached to staff report CFS14-015, including terms of reference, engagement objectives, independence, audit team, audit strategy, materiality, risk areas, fraud, and reliance on an expert. She advised that the audit has commenced and it is planned that the financial statements would be available in June. Ms. Bodkin responded to questions from Council. Special General Committee – Audit Committee Meeting Report Tuesday, April 1, 2014 Page 2 of 2 4. CONSIDERATION OF ITEMS 1. CFS14-015 – Audit Plan for 2013 Fiscal Year General Committee recommends: THAT report CFS14-015 be received; and THAT the 2013 Year End Audit Plan as proposed by BDO Canada LLP be endorsed. CARRIED 2. LLS14-005 – Risk Management General Committee recommends: THAT report LLS14-005 be received for information. CARRIED 5. CLOSED SESSION None 6. ADJOURNMENT General Committee recommends: THAT the meeting be adjourned at 6:23 p.m. CARRIED _________________________________ _________________________________ GEOFFREY DAWE, MAYOR WARREN MAR, TOWN CLERK (ACTING) THE REPORT OF THE SPECIAL GENERAL COMMITTEE – AUDIT COMMITTEE MEETING OF APRIL 1, 2014 RECEIVED FINAL APPROVAL BY COUNCIL ON APRIL 8, 2014.