April 11, 2018, 2:00 p.m. – 3:30 p.m.
Guelph Trillium Room
Present: June Hofland (Chair), Guy Gardhouse, Nancy MacDonald and Nancy Sullivan.
Regrets: George Bridge and Cam Guthrie.
Staff: Dr. Mercer, L. Bowden, K. Wilson, Shanna O’Dwyer and Sylvia Muir (Recording Secretary).
Guests: Matthew Betik and Brendan D. Hall, KPMG (Auditors).
1. Call to Order
J. Hofland called the meeting to order at 2:00 p.m.
J. Hofland welcomed M. Betik and B. Hall, Auditors, from KPMG.
2. Disclosure(s) of Pecuniary Interest
There were no declarations of conflicts indentified.
3. Approval of Agenda
MOTION: “To approve the Agenda for April 11, 2018 meeting, as presented.”
- Moved: N. Sullivan
- Seconded: G. Gardhouse
- CARRIED
4. Approval of Minutes
MOTION: “To approve the Minutes of the meeting of February 14, 2018.”
- Moved: G. Gardhouse
- Seconded: N. MacDonald
- CARRIED
5. Audit Committee Report(s)
BH.02.APR1118.R02 – WDGPH Risk Management Strategy
Dr. Mercer and L. Bowden reviewed Audit Committee Report BH.02.APR1118.R02:
Not having a Risk Register has been problematic for those Health Units that have been audited by the MOHLTC.
- WDGPH has identified two (2) external risks for 2018.
- Labour-disruption risk has declined now that WDGPH has a 3-year contract.
Committee request to add “Review BOH Recruitment Protocol” on Appendix “A”, 4(c) - Changes in BOH membership – under “Key Risk Indicators”.
(a) MOTION: “That the Audit Committee makes recommendation to the Board of Health to receive Audit Committee Report BH.02.APR1118.R02 WDGPH Risk Management Strategy, as amended, for information.”
- Moved: N. Sullivan
- Seconded: G. Gardhouse
- CARRIED
BH.02.APR1118.R03 – 2017 Draft Audited Financial Statements
NOTE: The Independent Auditors’ Report was circulated at the meeting by the Auditors. The Independent Auditors’ Report to be included in BH.02.APR1118.R03 - 2017 Draft Audited Financial Statements brought forward to the BOH meeting of May 2, 2018.
Dr. Mercer introduced Audit Committee Report BH.02.APR1118.R03 and S. O’Dywer presented a detailed PP Presentation in conjunction with the Report:
- Financial Statement are for the year-ended December 31, 2017.
Motion to receive and accept the Draft Audited Financial Statements to take place after the Auditors present their report – KPMG Audit Findings Report (2017) for WDGPH
6. Presentation(s)
KPMG Audit Findings Report (2017) for WDGPH
M. Betik and B. Hall, Auditors, provided information with respect to KPMG’s Audit Findings Report (2017) and reviewed the following:
- There were no changes to the Audit Planning Report KPMG previously presented at the February 14, 2018 Audit Committee meeting.
- KPMG is in a position to table a “clean audit” to the BOH.
- Pages 3-4 – Executive Summary – No changes to KPMG’s approach from the original plan.
- Page 6 – Audit Risks and Results – No issues identified.
- Pages 7-8 – Other Areas of Focus:
Committee requested that the Auditors tweak the example to provide more clarity (“employees with payroll expenditures coded to Healthy Smiles Ontario were correctly assigned positions (example dental hygienists, etc.) within that program.
- Page 9 – Significant Accounting Policies and Practices – No differences were noted.
- Page 10 – Other Matters – three (3) significant matters were highlighted (Comparative Information, Commitment + Contingencies and Interest Income).
- Pages 11-12 – Audit Adjustments and Differences – Management uncorrected difference re vacation accrual for certain individuals intended to be corrected through fiscal 2018.
- Outstanding matters = on-going lawsuits.
Discussion took place around interest income. WDGPH is working on drafting a Policy on interest income.
M. Betik advised that next year the form and the audit content is going to change due to changes made to the Canadian Auditing Standards.
(a) MOTION: “That the Audit Committee makes recommendation to the Board of Health to receive and accept the Draft Audited Financial Statements, presented in Appendix “A” of Audit Committee Report BH.02.APR1118.R03 – 2017 Draft Audited Financial Statements, as amended.”
- Moved: N. Sullivan
- Seconded: G. Gardhouse
- CARRIED
(a) MOTION: “That the Audit Committee makes recommendation to the Board of Health to receive the KPMG Audit Findings Report for Year-Ended December 31, 2017, as amended.”
- Moved: N. Sullivan
- Seconded: G. Gardhouse
- CARRIED
7. Closed Session
- Approval of Closed Session Audit Committee Minutes of February 14, 2018.
- Discussion between Auditor and Audit Committee, without the presence of WDGPH Management. S. Muir (Recorder) to remain for Closed Session.
(2:46) MOTION: “To move into Closed Session for discussion with Auditors without the presence of WDGPH Management.”
- Move: G. Gardhouse
- Seconded: N. MacDonald
- CARRIED
CLOSED SESSION
Present: June Hofland (Chair), Guy Gardhouse, Nancy MacDonald and Nancy Sullivan.
Regrets: George Bridge and Cam Guthrie.
Staff: Sylvia Muir (Recorder) - No WDGPH Management.
Guest(s): Matthew Betik and Brendan D. Hall, KPMG (Auditors).
CLOSED SESSION MINUTES TO BE PROVIDED UNDER SEPARATE COVER.
(2:56) Returned to Open Session
(2:56) WDGPH Management/Staff returned to Open Session meeting. Auditors left meeting.
9. Next Meeting
- At the call of the Chair.
10. Adjournment
The meeting was adjourned at 3:00 p.m. MOTION: “To adjourn meeting.”
- Moved: G. Gardhouse
- Seconded: N. Sullivan
- CARRIED
