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HomeMy WebLinkAboutAFC 2013-05-06 Minutes.pdfI j l l l ) District of Maple Ridge Audit & Finance Committee Meeting Minutes May 6, 2013 The Minutes of the Audit and Finance Committee Meeting held in the Blaney Room of the Municipal Hall, 11995 Haney Place, Maple Ridge, BC on Monday, May 6, 2013 at 8:00 a.m. PRESENT Municipal Staff J. Rule, Chief Administrative Officer Committee Members Councillor Morden, Chair Mayor Daykin P. Gill, General Manager, Corporate & Financial Services Councillor Bell Councillor Masse K. Swift, General Manager of Community Development, Parks and Recreation Services Guests Councillor Hogarth Councillor Ashlie B. Cox (BOO Canada, LLP) C. Nolan, Manager of Accounting T. Thompson, Manager of Financial Planning A. Gaunt, Confidential Secretary The meeting was called to order at 8:00 a.m. 1. Approval of agenda MOVED by Mayor Daykin and SECONDED by Councillor Bell that the agenda be approved as circulated. CARRIED 2. Approval of minutes of April 22, 2013 MOVED by Mayor Daykin and SECONDED by Councillor Bell that the minutes of April 22, 2013 be approved. 3. 2012 Audit Update Overview of 2012 audit by external auditor The auditor provided an overview of audit findings and reviewed the management letter dated April 23, 2013 CARRIED Audit & Finance Committee Meeting Minutes May 6, 2013 Page 2 He advised that the District has received a clean audit opinion and that all transactions, balances, statements and disclosures are accurate in all material respects. He highlighted the section on possible fraud and illegal activities and advised that it is the auditor's responsibility to report any activities brought to their attention and that there is nothing to report on this issue. The Auditor addressed audit materiality and the level set for materiality. The General Manager of Corporate and Financial Services advised on the transactions in the utility fund. The auditor reviewed the management letter and advised that they look for practices which benefit or do not benefit the organization and put forward recommendations pertaining to a process which may be helpful. He also advised on Canada Revenue Agency regulations relating to the use of a service provided by a non-resident organization. 4. Investments Review of investment listing and ROI information The Manager of Financial Planning reviewed the staff report and the investment report summary. He advised on internal investments and terms as well as the budgeting process for investments. Note: All staff left the meeting at 8:34 a.m. to allow Council to meet with the Auditor. 5. Next Meeting Adjournment -8:45 a.m. Councillor Morden, Chair