• Meeting Minutes

A meeting of the TTC Audit Committee was held at 1:55 p.m. on Monday, April 30, 2012 in Committee Room 3, 2nd Floor, City Hall, Toronto in order to discuss business related to the Committee.

Present

Present were Commissioners J. Parker, P. Milczyn & G. De Baeremaeker (TTC Audit Committee), V. Rodo (Chief Financial and Administration Officer), J. Kennelly (Acting Chief Auditor), D. Dixon (Chief Operations Officer), M. Roche (Chief Financial Officer), P. Buttigieg (Chief Accountant – Financial Services), S. Tippett (Superintendent – Financial Statements), A. Cassar (Supervisor – Accounting Policy & Financial Reporting), T. Baik (Chief Project Manager – Construction), J. O’Grady (Chief Safety Officer), A. Iannucci (Chief Information Officer), D. Garisto (Chief Property Development Officer), J. Griffiths (City Auditor General), C. Russell and M. Walsh (PricewaterhouseCoopers) and D. McDonald (Co-ordinator – Secretariat Services) were present.

J. Parker was in the Chair.

Declaration of Interest - Municipal Conflict of Interest Act

Nil

Committee of the Whole Resolution

Commissioner De Baeremaeker moved that the Committee recess to meet as the Committee of the Whole to deal with advice that is subject to solicitor client privilege after the internal audit reports have been reviewed.
The motion by Commissioner De Baeremaeker carried.

Minutes of the Previous Meeting

Commissioner De Baeremaeker moved that the TTC Audit Committee approve the minutes of the meeting held on Monday, January 23, 2012.

The motion by Commissioner De Baeremaeker carried.

Business Arising Out of the Minutes

Nil

Public Presentations

a) Internal Audit Report – Construction Department

Councillor Denzil Minnan-Wong
City of Toronto

The Committee received the deputation for information (see item 3(h) for minute).

b) Internal Audit Report – Rail Transportation – Streetcar Divisions

Councillor Denzil Minnan-Wong
City of Toronto

The Committee received the deputation for information (see item 3(i) for minute).

c) Internal Audit Report – Information Technology Services Department – Client Services

Councillor Denzil Minnan-Wong
City of Toronto

The Committee received the deputation for information (see item 3(j) for minute).

Notice of Motions

Nil

Motions Without Notice

Nil

Items of Which Notice Has Previously Been Given

Nil

Items deferred from last meeting to permit debate/public presentations

  1. Reports with Confidential Attachments (Committee Of The Whole). (a) PricewaterhouseCoopers LLP Audit Results Report on the Toronto Transit Commission Consolidated Financial Statements for the Year Ended December 31, 2011. The audit committee:
    1. Received the report from PricewaterhouseCoopers LLP (“PwC”), including the information noted in the confidential attachment, regarding the audit of the consolidated financial statements of the Toronto Transit Commission for the year ended December 31, 2011, for information;
    2. Approved forwarding the report to a regular meeting of the Commission for information and then to City Council through the Audit Committee of the City of Toronto; and
    3. Noted that the contents of the confidential attachment remain confidential in its entirety as it contains advice which is subject to solicitor-client privilege.
  2. Presentations
    • Nil
  3. Other Business
  4. (a) Draft Consolidated Financial Statements of Toronto Transit Commission for the Year Ended December 31, 2011
    The audit committee:

    1. Approved the draft consolidated financial statements of the Toronto Transit Commission for the year ended December 31, 2011; and
    2. Approved the forwarding of the consolidated financial statements to a regular meeting of the Commission for formal approval, then to City Council for information through the Audit Committee of the City of Toronto.

    (b) Draft Annual Report Toronto Transit Commission 2011

    The Audit Committee approved the draft annual report of the Toronto Transit Commission for the year 2011.

    (c) Accounts Receivable Considered Uncollectible

    The Audit Committee received the report for information.

    (d) Internal Audit Processes – Update

    The Audit Committee received the report for information.

    (e) Internal Audit Report (January – March 2012)

    The Audit Committee received the report for information.

    (f) Internal Audit – Finance Department – Capital Accounting Section

    The Audit Committee received the report for information.

    (g) Internal Audit – Safety and Environment Department

    Chair Parker moved that staff be requested to report back with recommendations to improve accountability for the reconciliation of funds allocated to safety presentations.
    The motion by Chair Parker carried.

    The Audit Committee received the report as amended.

    (h) Internal Audit – Construction Department

    Commissioner De Baeremaeker moved that staff be requested to report back in six months on the status of the Construction department’s response to the June 2011 internal audit report and further, that the report includes a review and analysis of the City of Toronto Auditor’s 2009 report, with options on how to maximize in-house knowledge and expertise, and a recommendation on the appropriate mix of in-house vs. consultant staffing levels.

    The motion by Commissioner De Baeremaeker carried.

    Commissioner Milczyn moved that the audit report is forwarded to the TTC Chief Executive Officer requesting a report be brought forward to the Commission on reviewing the procurement process and the project management approach for significant construction projects.

    The motion by Commissioner Milczyn carried.

    The Audit Committee received the report as amended.

    (i) Internal Audit – Rail Transportation Department – Streetcar Divisions

    Commissioner De Baeremaeker moved that staff be requested to report back on the action taken for absenteeism, specifically the individual case identified in the subject audit report.

    The motion by Commissioner De Baeremaeker carried.

    The Audit Committee received the report as amended.

    (j) Internal Audit – Information Technology Services Department – Client Services

    Commissioner Milczyn moved that staff be directed to continue working with the City of Toronto Auditor on the implementation of a stringent approval process for overtime and that the City Auditor be requested to report back to the next TTC Audit Committee meeting.

    The motion by Commissioner Milczyn carried.

    The Audit Committee received the report as amended.

  5. New business
    • Nil
  6. Correspondence
    • Nil

The meeting adjourned at 4:55 p.m.