August 19, 2021
Minutes of the Audit and Evaluation Committee (AEC) Meeting
August 19, 2021
09:30am to 12:00pm
Microsoft Teams Meeting
Members:
Graham Fraser, External member - Chair
André Grondines, External member
Caroline Maynard, Information Commissioner Secretary to the Committee:
Bojana Terzic, Team Lead - Strategic Planning, Governance, Policy and Program Evaluation and Audit Regular attendees:
France Labine, Deputy Commissioner, Corporate Services, Strategic Planning and Transformation Services, Chief Financial Officer (CFO) and Chief Audit Executive (CAE)
Senior Management Committee:
Layla Michaud, Deputy Commissioner, Investigations and Governance Gino Grondin, Deputy Commissioner, Legal Services and Public Affairs Guests:
Riowen Abgrall, Principal, Office of the Auditor General of Canada
Stephen Campbell, A/Director, Finance, Procurement, Administration and Security and Deputy Chief Financial Officer (DCFO)
Manon Côté A/ Director, Communications and Public Affairs
Michael Walsh, Financial Management Advisor
Meeting Summary
Approval of Record of Decisions and action items from the June 2, 2021 meeting.
Presentation of Financial Statements and Annexes.
OAG Financial Statement Audit Report & Management Action Plan
Recommendation from the AEC to the Commissioner to approve the Financial Statements.
Sectorial Updates including Parliamentary Affairs and Communication directorate.
1. Welcome and Opening Remarks
The Chair and the Commissioner welcomed everyone to the meeting. The new Secretary to the Committee was introduced and welcomed (Bojana Terzic). The Chair noted and congratulated the office on demonstrated stability and continuity of the operations in the past period. The Commissioner praised the staff for resilience and agility demonstrated in this period and noted the high quality of cadre that the OIC employs.
2. Minutes and Action Items from the June 2, 2021 Meeting.
The members approved the minutes of the June 2, 2021 meeting. The action items were reviewed and approved.
Action item: Publication of the minutes of the June 2, 2021 meeting on the OIC website.
3. Financial Statements and Annex – Presented by S. Campbell
The A/DCFO presented Financial Statements and Annex for the approval and made special acknowledgment to contributors from the OIC and the OAG.
The A/DCFO noted great communication, collaboration, flexibility and overall contributions from all parties.
The A/DCFO provided a detailed review of the 2020-21 Financial Statements including the Annex to the Statement of Management Responsibility and Internal Control Over Financial Reporting (ICFR). The highlights and significant variances were explained and discussed as per the PowerPoint presentation provided.
The Office of the Auditor General of Canada confirmed that the OIC has sufficient controls and processes in place to ensure the financial statements are fairly presented. There were no material misstatements and it was stated that the financial statements are an accurate representation of the OIC financial position and performance.
The A/DCFO also mentioned that the significant variance from last FY was primarily the results of additional funding approved for the program and compensation from the recently signed collective agreements.
External Member asked about pay advances and the A/DCFO explained that if there is an issue with an employee’s pay or pay file not transferred, the office would provide an advance to the employee. The Chair asked about Nutanix and the A/DCFO explained that this is a server that was acquired.
External Member enquired about CHRC ICFM attestation letter confirming the compliance on the level of internal controls. The A/DCFO stated that a copy will be provided separately.
Action item: Provide a copy of the attestation letter to the external members.
4. OAG Financial Statement Audit Report & Management Action Plan – Presented by R. Abgrall
The principal indicated that once all outstanding items noted in his report are addressed, the OAG will issue an unmodified opinion on OIC’s financial statements. The Principal acknowledged great work done by the OIC finance staff on Financial Statements
The OAG remained independent of the OIC throughout the audit and did not encounter any difficulties or disagreements with management that would require the Audit Committee’s attention. The OAG had not identified any significant deficiencies in internal control and did not identify opportunities for procedural changes that would improve internal control systems, streamline operations, and/or enhance financial reporting practices.
The Chair congratulated all who participated and expressed that he’s impressed with work done. The Commissioner joined in congratulations to staff.
Action item: No action required.
5. Recommendation from the AEC to the Commissioner to approve the Financial Statements
After the members reviewed and discussed the information presented, it was proposed that the Commissioner, the Chair and the External Member approve the Financial Statements and the Commissioner agreed.
Action item: No Action Required.
6. Corporate Services Update – Presented by F. Labine
The Deputy Commissioner, Corporate Services provided an overview of the main activities for the next quarter including updates from her various sectors related to Human Resources, IM/IT, Finance, Procurement, Security, Administration, Strategic Planning, Governance, Policy, and Audit & Evaluation.
The members reviewed and discussed the information presented.
Action item: No action required.
7. Investigations Update – Presented by L. Michaud
The Deputy Commissioner provided an update on the team’s results on the priorities for 2021–22 up to date such as the closure of investigation files, the management of inventory, the implementation of legislative amendments, the optimization of operations, and current statistics of complaints registered and closed. In addition, the Deputy Commissioner noted excellent work in building capacity and progress made by hiring quality cadre for the sector, work on new employee integration and training.
The members reviewed and discussed the information provided.
Action item: No action required
8. Legal Services Update – Presented by G. Grondin
The Deputy Commissioner, Legal Services and Public Affairs provided an overview of the Legal Service activities and staffing updates. Good communication within the team was praised.
The members reviewed and discussed the information provided.
Action item: No action required
9. Parliamentary Activities and Communication Update – Presented by Manon Côté
The A/Director provided an update on activities such as the Commissioner’s engagements, internal Communications, tabled reports, translation services, and ATIP.
It was noted that increased amount of work for ATIP function has been responded to well. Translation Services were praised.
The members reviewed and discussed the information provided.
Action item: No action required
In Camera Session
A brief in camera discussion was held with the Commissioner, the Chair and the two external members.
Next Meeting
The next meeting was originally scheduled for November 4th is being moved to November 3rd, 2021.