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AUDIT COMMITTEE MINUTES
SEPTEMBER 21, 2009
CITY OF KITCHENER
The Audit Committee met this date commencing at 4:07 p.m.
Present:
Mayor C. Zehr - Chair
Councillors J. Smola, J. Gazzola, K. Galloway, G. Lorentz, B. Vrbanovic and C. Weylie
Staff :
C. Ladd, Chief Administrative Officer
D. Chapman, General Manager, Financial Services
P. Houston, General Manager, Community Services
J. Will mer, Acting General Manager, Development & Technical Services
M. Hildebrand, Director, Community Programs
G. Murphy, Director, Engineering Services
K. Kugler, Director of Enterprises
L. Alonzo, Performance Measurement & Internal Auditor
C. Goodeve, Committee Administrator
1. INTERNAL AUDITOR'S WORKPLAN & RISK MANAGEMENT UPDATES
The Committee was in receipt of a presentation dated September 21, 2009 providing an
overview of the internal auditor's activities during the second and third quarter of 2009 and the
status of the various risk reviews that are being conducted throughout the Corporation.
Ms. L. Alonzo reviewed the presentation and advised that work continues on the risk
assessments for the Consolidated Maintenance Facility (CMF), DELTA project, and the King
Street Reconstruction project. She added that the Kitchener Utilities' risk assessment is
scheduled to begin in October 2009.
2. CAO-09-043 - COMMUNITY CENTRES AUDIT REPORT
The Committee considered Chief Administrator's Office report CAO-09-043, dated September
14, 2009, regarding an administrative audit of all of the City's community centres.
Ms. L. Alonzo reviewed the findings of the report and advised that the overall lack of
technology has begun to impact the level and quality of service being delivered. She added
that community centres will require assistance through technology and administrative systems
if they are to continue to meet their mandate now and into the future. She noted that this audit
does not present any opinions or recommendations on the financial viability or feasibility of
operating the community centres. She stated that Community Services staff are in the process
of reviewing the audit report and will respond to the recommendations in late November 2009.
It is anticipated that their response will be presented to the Audit Committee in the first quarter
of 2010.
In response to questions, Ms. Alonzo advised that currently Neighbourhood Associations use
manual registration forms and payment receipt books. She stated that implementing a point-
of-sale system (POS) or CLASS program would allow the community centres to verify
revenues more accurately and better determine the use of their programs. She added that at
present, most community centres are only able to accept cash or cheques and implementing
this recommendation would provide for electronic payment options. Further, developing an
online registration process, either through CLASS, the City's website, or other means, could
optimize this service to the community. Ms. Alonzo advised that the implementation of online
registrations would be an additional component expanding the current registration process.
Councillor K. Galloway expressed concerns that some of the people who register for these
programs may not have access to the internet and suggested that this issue should be
examined in greater detail prior to this matter coming back before the Committee.
In response to further questions, Ms. Alonzo clarified that currently the use of computers is not
within the scope of certain community centre job profiles. Accordingly, it is being
recommended that all staff should be using computers to access email andtheintranet.ln
addition, she advised that in most cases bank deposits are picked up by security staff for
delivery to the bank, and it is recommended that this be implemented at all community centres.
AUDIT COMMITTEE MINUTES
SEPTEMBER 21, 2009
- 8-
CITY OF KITCHENER
2. CAO-09-043 - COMMUNITY CENTRES AUDIT REPORT - (CONT'D)
Councillor J. Gazzola questioned if Neighbourhood Associations provide a summary of their
total revenues / expenses and it was noted that while some do, at present the City does not
receive a full reporting from all of the Neighbourhood Associations. In addition, Councillor
Gazzola asked whether the Neighbourhood Associations were given a chance to review the
audit's findings, and was advised that they would be given an opportunity to comment on the
recommendations that will be brought forward by Community Services staff.
3. ADJOURNMENT
On motion, this meeting adjourned at 4:38 p.m.
C. Goodeve
Committee Administrator