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HomeMy WebLinkAboutFIN 22-16 city Report to PiCKERING Executive Committee Report Number: FIN 22-16 Date: November 14, 2016 From: Stan Karwowski Director, Finance & Treasurer Subject: 2016 Year End Audit Recommendation: 1. That the Audit Service Plan as submitted by Deloitte LLP, included as Attachment 1 to this report be received for information; and 2. That the Chief Administrative Officer and the Division Head, Finance & Treasurer be authorized to sign the Master Services Agreement on behalf of the City. Executive Summary: In accordance with generally accepted auditing standards, the Audit Plan is prepared to communicate the auditor's approach and reporting responsibilities to the Executive Committee, who has oversight responsibility for the financial reporting process. This plan is submitted prior to the commencement of the year end audit. Financial Implications: The base audit fee for City and Library is estimated at $70,000. This remains the same fee as in the previous year. Sufficient provision is available in the 2016 budget. Discussion: In the Committee's role as the body responsible for oversight of the financial reporting process, the Committee is to review the Audit Plan for the 2016 year end audit. The Audit Plan includes the scope of the audit services to be provided, the auditor's reporting responsibilities and an outline of the audit approach. It is included as Attachment 1 to this report. At the Council meeting of June 27, 2016, Resolution 178/16 reappointed Deloitte LLP as the City's external auditors for a period of 3 years from and including 2016-2018. Deloitte LLP requires a Master Services Agreement (MSA) to be executed prior to the start of the audit which summarizes the services they will be providing, their responsibilities, management's responsibilities and the estimate of the audit fees. The MSA is included as Attachment 2 to this report. FIN 22-16 November 14, 2016 Subject: 2016 Year End Audit Page 2 Attachments: 1. 2016 Audit Service Plan 2. Master Services Agreement • Prepared By: Approved/Endorsed By: Kristine Senior, CPA, CA Stan Karwowski, MBA, CPA, CMA Manager, Accounting Services Director, Finance & Treasurer L Recommended for the consideration of Pickering Cit Council %eve& 9ct 06 24(6, Tony Prevedel, P.Eng. Chief Administrative Officer •• ATTACHMENT# 1 TO REPORT#1.- 14 i .u. 1 INNN L �� - 0 - - wU . W sC • • � -a � E. C y . a) E O c u n1 V O U a� ,y - 7 /(/� ) U ly (V 1 L O 8 w . O v v 0 i �• 2 � 0 Q a °' U '^ � w W T W „--, N 0-• s o = v , CI H N a) a O. a) U C a o a r.+ ''i ra C L .C'-C 0 ra u O = U 12 0 C co .-i u o i M )6 8 T R ° )- C r0 a O CI) U. 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(/)IL a U)0.''0 (/)U 4, U) M 4, (A IL .-1 . o Y D N ` m m ° E, a) i "o p -6- V1 u >JE y.0mv=�i • O.y a= E E a) V1 J a) a m E 3 a g E m O E i 0 i ill cu LoE UI p 3 p a) �▪.0on u c w a a 12-o cu g E• om '-" y ° ' ' camc0 u CL m CZ...6 p c a' m m y fQm 'o m E d = 'a m E o,CL J p a) J illa T y W, u I® m y m p y m E a C • E m•E o� E cm o• r c v m r m -•_oo— p2 U 3 _ H oa m EF- m w' m a) m o a' iiiiiii p c U ` m t U u d o p E p v E t" p v 5 X. �- o u o!fl!�' o !fli g 2 0 OO ATTACHMENT#, TO REPORT# Ftt■J 021- 1(® Deloitte. 400 Applewood Crescent Deloitte LLP.•..c.. :. Suite 500 Vaughan ON L4K 0C3 Canada Tel:416-601-6150 • Fax:416-601-6151 www.deloitte.ca October 28,2016 Private and confidential Mr. Tony Prevedel Chief Administrative Officer The Corporation of the City of Pickering 1 The Esplanade Pickering ON L1V 6K7 Mr. Stan Karwowski Director,Finance and Treasurer The Corporation of the City of Pickering 1 The Esplanade Pickering ON L1V 6K7 Dear Mr.Prevedel and Mr.Karwowski: Re: Master Services Agreement for professional services Deloitte LLP("Deloitte")is privileged to be your professional services provider. The purpose of this letter is to serve as a Master Services Agreement or MSA to describe(a)the services that we will provide to you from time to time, including a description of the scope of our services,and(b)the General business terms related to such services. Services and fees • Appendices A to C to this MSA contain a description of the following services: Appendix A-Financial statement audit("Audit")-The Corporation of the City of Pickering Appendix B-Financial statement audit("Audit")-The Corporation of the City of Pickering Trust Funds Appendix C-Financial statement audit("Audit")-City of Pickering Public Library Board Should we during the term of this MSA,provide any of the services referenced in Appendices A to C,the scope,including assumptions,qualifications and limitations,as set out in Appendices A to C will apply. As of the date of this MSA,the chart below sets out the entities and the services we will provide to them in respect of their year ends.The chart also sets out an estimate of our professional fees, exclusive of consulting fees(see further below)and applicable taxes. The Corporation of the City of Pickering October 28,2016 Page 2 Services and fees(continued) Scope of services chart Entity names Year end Services Fees The Corporation of the City of December 31,2016 Audit $64,250 Pickering The Corporation of the City of Included in City of Pickering Trust December 31,2016 Audit Pickering fee Pickering public Library Board December 31,2016 Audit $ 5,750 Total $70,000 For purposes of this MSA and the appendices,"Financial Statements"shall refer to the statements issued by each entity in the context of the services outlined above. Unless otherwise noted in the appendices, "the City"shall refer to the entities to which that service is being provided, as outlined above. Ms.Paula Jesty will be responsible for the services that we perform. Should the nature of our services change in the future from what is set out in the chart above or if there are changes to the entities we serve,we will provide you with a letter confirming the changes.The description of our services as set out in Appendices A to C in this MSA will continue to apply to any changes set out in a confirmation letter.Also,we may from time to time provide you with updates (including by way of a letter delivered to you in hard copy or electronically via e-mail,by way of a link to our website or otherwise)to the description of the services set out in Appendices A to C based on changes in applicable professional standards and changes in our practices.Any updates to Appendices A to C in this MSA provided to you shall form part of this MSA and shall be binding on you.Any changes in fees for subsequent years will be confirmed separately. Also,we would be pleased to provide you with other services, such as consulting and financial advisory services,subject to our professional rules. The scope and fees for such services would be contained in a separate letter and,unless otherwise agreed,the General business terms that are contained in this MSA will apply. Term Our mutual intention is that this MSA applies to all services Deloitte provides to you over time,including for the year ends referred to above and all other work in the future.In accordance with section 2 of the General business terms,this MSA can be terminated on 30 days' written notice. Our responsibilities Our responsibilities will depend on the services we provide. Specific conditions may apply and if this is the case,we will bring them to your attention in the attached appendices. We are committed to client service.Here are our client service standards: • Making and meeting our commitments to you; • Working with you to understand your business and what is important to you; • Providing value and building trust through technical competence and consistent results; • Demonstrating professionalism through effective interaction and communication; and • Providing a no surprises experience. The Corporation of the City of Pickering October 28,2016 Page 3 Your responsibilities Our expectations of you can simply be summarized as follows: • Cooperation and honesty from you and those who work for you; • Your clear articulation of your expectations of us and your clarification when needed, so we can be sure that you receive the professional services you need; • If we are providing audit,review or notice to reader services,we want you to know that these are not forensic audits or special services that would more likely identify a fraud or wrongdoing. We are relying on your controls,your honesty and good faith and that of management and the people who work for you; • You will make all management decisions;and • Prompt payment of our invoices. • Also,our work product is prepared for you.Our services will not be planned or conducted in contemplation of reliance by third parties. Our agreement is with you and no one else. We have no responsibility to those who are not parties to this MSA. General business terms The General business terms attached to this letter apply to the services we provide to you from time to time. We intend to keep our correspondence to you as direct and simple as we can. But if at any time you have questions,please do not hesitate to ask. If this MSA, including the appendices and the General business terms,are acceptable and the services described are in accordance with your understanding,please sign the copy of this MSA in the space provided below and return it to us to indicate your agreement. Yours truly, Chartered Professional Accountants Licensed Public Accountants Enclosure The services and terms set forth in and incorporated into this contract are accepted and agreed to by The Corporation of the City of Pickering: Signature Signature Title Title Date Date General business terms The Corporation of the City of Pickering October 28,2016 The following General business terms(the"GBTs")apply to all services that are performed under this MSA and any separate confirmation letters(the"Confirmation Letters")that further amend or describe services issued under this MSA(the"Services")between Deloitte LLP, a limited liability partnership organized under the laws of Ontario("Deloitte")and you,the City or other entity that is a party to this MSA(the"Client").The GBTs,the MSA,(including the appendices to the MSA),as such MSA and appendices may be updated and amended from time to time,and the Confirmation Letters are together the"Agreement". 1. Timely performance-Deloitte will not be liable for failures or delays in performance that arise from causes beyond Deloitte's control, including the untimely performance by the Client of its obligations. 2. Termination-Either Deloitte or the Client may terminate this Agreement and any Services for convenience on 30 days' written notice to the other party. Should either party fail to fulfill their responsibilities under the Agreement,the other party may terminate this Agreement on 30 days' written notice. The Client will pay for time and expenses incurred by Deloitte up to the termination date together with reasonable time and expenses incurred to bring the Services to a close in a prompt and orderly manner. 3. Fees-Any fee estimates take into account the agreed-upon level of preparation and assistance from the Client and Client personnel.Deloitte will advise the Client on a timely basis should this preparation and assistance not be provided or should any other circumstances arise which cause actual time to exceed that estimate. 4. Billing-All invoices shall be due and payable when rendered.Interest shall be calculated at a simple daily rate of 0.0493%(equivalent to 18%per annum). Interest shall be charged and payable at this rate on any part of an invoice which remains unpaid from 30 days after the invoice date to the date on which the outstanding invoice is paid. To the extent that as part of the Services to be performed by Deloitte as described in the Agreement,Deloitte personnel are required to perform the Services in the United States of America("U.S.Business"),the Client and Deloitte agree to assign performance of the U.S.Business to Deloitte Canada LLP,an affiliate of Deloitte. All Services performed by Deloitte Canada LLP shall be performed under the direction of Deloitte which shall remain responsible to the Client for such Services.Deloitte Canada LLP shall invoice the Client with respect to the U.S.Business and Deloitte will invoice for Services performed in Canada("Canadian Business"). Payment for U.S. Business and/or Canadian Business can be settled with one payment to Deloitte. 5. Governing law-The Agreement will be governed by the laws of the Province where Deloitte's principal office performing the Services is located and all disputes related to the Agreement and Services shall be subject to the exclusive jurisdiction of the courts of such Province. 6. Working papers-All working papers, files and other internal materials created or produced by Deloitte related to the Services are the property of Deloitte. In the event that Deloitte is requested by the Client or required by legal or regulatory process to produce its files related to the Services in proceedings to which Deloitte is not a party,the Client will reimburse Deloitte for its professional time and expenses,including legal fees, incurred in dealing with such matters. General business terms Page 2 7. Third parties-Deloitte's Services are not planned or conducted in contemplation of,or for the purpose of,reliance by any third party(other than the Client and any party to whom Deloitte's report is addressed)or with respect to any specific transaction.Therefore, items of possible interest to a third party will not be addressed and matters may exist that would be assessed differently by a third party, possibly in connection with a specific transaction.The Client shall use the advice, opinions,reports or other work product of Deloitte solely for the purposes specified in this Agreement and,in particular, shall not,without the prior written consent of Deloitte,use any advice,opinion,report or other work product of Deloitte in connection with business decisions of any third party or for advertisement purposes.All Services are only intended for the benefit of the Client and any party to whom Deloitte's report is addressed. The mere receipt of any advice,opinions,reports or other work product by any other persons is not intended to create any duty of care,professional relationship or any present or future liability between those persons and Deloitte.As a consequence, if copies of any advice,opinions,reports or other work product(or any information derived therefrom)are provided to others under the above exclusions,it is on the basis that Deloitte owes no duty of care or liability to them,or any other persons who subsequently receive the same.Nothing in this section shall be construed as limiting or restricting disclosure of the tax treatment or tax structure of the transaction as described in Rule 3501(c)(i)of PCAOB Release 2005-014 or Internal Revenue Code sections 6011 and 6111 and related Internal Revenue Service guidance. 8. Privacy-Deloitte and the Client agree that, during the course of an engagement,Deloitte may collect,use and disclose personal information about identifiable individuals("Personal Information"). Deloitte's Services are provided on the basis that the Client has obtained any required consents for collection,use and disclosure to Deloitte of Personal Information required under applicable privacy legislation. The Client and Deloitte agree that Deloitte may collect,use,transfer, store,disclose or otherwise process Personal Information on behalf of the Client solely for purposes related to completing the Services or as otherwise permitted by this Agreement. 9. Confidentiality-To the extent that Deloitte comes into possession of Personal Information or any proprietary or confidential information of the Client(collectively,"Confidential Information"), Deloitte will not disclose such information to any third party without the Client's consent,except as may be required or permitted by law,regulation or professional obligations or as otherwise permitted by this Agreement.Also,Confidential Information may be disclosed by Deloitte to its affiliates and to member firms of Deloitte Touche Tohmatsu Limited and their respective subsidiaries and affiliates ("Deloitte entities")and third parties that provide services to Deloitte.Confidential Information may be used,processed and stored outside Canada by Deloitte,Deloitte entities and third party service providers.Deloitte is responsible to the Client for causing Deloitte entities and third party service providers to comply with the obligations of confidentiality set out in this section.Confidential Information may be subject to disclosure in accordance with laws applicable in the jurisdiction in which the information is processed or stored,which laws may not provide the same level of protection under Canadian law. The Client also agrees that Deloitte may aggregate Confidential Information and use and disclose that information as part of research and advice, including, benchmarking services,provided that all such information will be rendered anonymous and not subject to association with the Client. Except as instructed otherwise in writing,each party consents to properly addressed fax,email (including email exchanged via Internet media)and voicemail communication of both sensitive confidential and non-sensitive documents, information and other communications concerning this Agreement,as well as other means of communication used or accepted by the other.It is recognized that the Internet may be insecure and each party will be responsible for protecting its own systems and interests and,to the fullest extent permitted by law,will not be responsible to the other on any basis(contract,tort or otherwise)for any loss,damage or omission in any way arising from the use of the Internet or from access by any Client or Deloitte personnel, including personnel of Deloitte entities and third parties that provide services to Deloitte,to networks,applications,electronic data or other systems of the other party. General business terms Page 3 10. Limitation on liability-The Client and Deloitte agree to the following with respect to Deloitte's liability to the Client: a. The Client agrees that Deloitte shall not be liable to the Client for any claims,liabilities,or expenses relating to this Agreement and any Services for an aggregate amount in excess of three times the fees paid by the Client to Deloitte in the twelve months preceding the incident giving rise to the claim. b. In no event shall Deloitte be liable for consequential, special, indirect,incidental,punitive or exemplary loss,damage,or expense relating to this Agreement or any Services for any loss of revenue or profit,loss of opportunity,loss of data, or any other commercial or economic loss or failure to realize expected savings. c. In any action,claim, loss or damage arising out of this Agreement and any Services,the Client agrees that Deloitte's liability will be several and not joint and several and the Client may only claim payment from Deloitte of Deloitte's proportionate share of the total liability based on the degree of fault of Deloitte. The provisions of this section shall apply to the fullest extent of the law,whether in contract, statute,tort (such as negligence),or otherwise.This section shall survive termination or expiry of the Agreement. The provisions of this section shall not apply to any liability which by the governing law of the Agreement is unlawful to limit or exclude. In furtherance of the foregoing, from time to time,Deloitte may have individual partners and employees performing the Services within the Province of Quebec who are members of the Ordre des comptables professionnels agrees du Quebec. The limitations outlined above in this Section 10 shall not apply to limit the personal civil liability of members of the Ordre des comptables professionnels agrees du Quebec performing professional Services hereunder(and with respect to such members,such limitations shall be deemed not to be included in this Agreement).For purposes of this section,"Deloitte"shall mean Deloitte LLP and its directors,officers,partners,professional corporations, employees, subsidiaries and affiliates and to the extent providing Services, any Deloitte entities and all of their partners,principals,members, owners,directors,staff and agents;and in all cases any successor or assignee.The Client agrees that any claims that may arise out of this Agreement or any Services will be brought solely against Deloitte as the contracting party and not against any other Deloitte entities. 11. Assignment-Except as provided herein,no party may assign,transfer,or delegate any of its rights or obligations relating to the Agreement without the prior written consent of the other party.Deloitte may assign its rights and obligations under this Agreement to any affiliate or successor in interest to all or substantially all the assets or business of the relevant Deloitte practice. 12. Deloitte entities and subcontractors-Deloitte may use the services of any Deloitte entities, component auditors,or other subcontractors(including those operating outside Canada)to assist Deloitte in providing any Services.Deloitte remains responsible to the Client for Services performed by Deloitte entities and subcontractors. 13. Survival-Any clause that is meant to continue to apply after termination of the Agreement will do so. 14. Entire Agreement-The Agreement forms the entire agreement between the parties in relation to the Services and supersedes all other oral and written representations,understandings or agreements related to the Services. 15. Severability-If a court or regulator with proper jurisdiction determines that a provision of this Agreement is invalid,then that provision will be interpreted in a way that is valid under applicable law or regulation.If any provision is invalid,the rest of the Agreement will remain in effect. 16. Qualifications-Notwithstanding anything herein to the contrary,Deloitte may use the name of the Client,refer to this Agreement and the performance of Services in marketing,publicity materials and other material,as an indication of its experience,and in internal data systems. General business terms Page 4 17. Tax services and review by tax authorities-The Client shall cooperate with Deloitte in the performance by Deloitte of tax related Services, including,without limitation,providing Deloitte with reasonable facilities and timely access to data, information and personnel of the Client. Client shall be responsible for the performance of its personnel and agents, for the timeliness,accuracy and completeness of all data and information(including all financial information and statements) provided to Deloitte by or on behalf of the Client and for the implementation of any advice, opinions, reports or other work product in any form provided as part of the Services.Deloitte may use and rely on information and data furnished by the Client or others without verification.Deloitte's performance shall be dependent upon the timely performance of the Client's responsibilities hereunder and timely decisions and approvals of the Client in connection with the Services.Deloitte shall be entitled to rely on all decisions and approvals of the Client.To the extent the Client requests tax related Services, Deloitte will use professional judgment in resolving questions affecting the Client relating to the tax Services to be provided by Deloitte.Where there are alternative filing positions or tax transactions, Deloitte will undertake to describe the benefits and risks of each so that the Client can make an informed decision.All returns are subject to examination by taxation authorities and the Client's returns may be audited and challenged by Canadian and other tax authorities.The Client understands that Deloitte's tax advice or opinions are not binding on tax authorities or the courts and should never be considered a representation,warranty,or guarantee that the tax authorities or the courts will concur with Deloitte's advice or opinion.Any tax assistance provided by Deloitte will be based upon the law, regulations,cases,rulings,and other tax authority in effect at the time the specific tax assistance is provided.Deloitte may provide the Client with draft copies of returns or tax advice. Where any drafts are finalized and provided to the Client in final form, such previous drafts should not be relied upon. Nothing in this Agreement shall be construed as limiting or restricting disclosure of the tax treatment or tax structure of any transaction as described in the rules of any taxation authority,including Canada Revenue Agency and the Internal Revenue Service. 18. Electronic messaging-In accordance with Canadian anti-spam legislation,the Client consents to Deloitte contacting the Client and its personnel through electronic messages relating to Deloitte's Services,products and other matters of interest to the Client after the completion of this Agreement. The Client may withdraw any such consent by contacting Deloitte at unsubscribe @deloitte.ca. 19. Language-The parties have requested that this Agreement and all communications and documents relating hereto be expressed in the English language.Les parties ont exige que la presente convention ainsi que tous les documents s'y rattachant soient rediges dans la langue anglaise. Appendix A Financial statement audit The Corporation of the City of Pickering October 28,2016 Our audit services and audit scope The consolidated financial statements We have been requested by you to audit the consolidated financial statements(the"Financial Statements")of The Corporation of the City of Pickering(the"City"). These Financial Statements are comprised of the consolidated statement of financial position as at the fiscal year end of the City("Fiscal Year"),and the consolidated statements of operations,changes in net financial assets and cash flows for the Fiscal Year,and a summary of significant accounting policies and other explanatory information. The Financial Statements,subject to audit are those of the City,prepared by management,with oversight from those charged with governance("Executive Committee").The objective of our audit is to express an opinion on whether the Financial Statements are fairly presented, in all material respects, in accordance with Canadian public sector accounting standards("PSAS"). We plan and perform the audit to obtain reasonable assurance that the Financial Statements as a whole are free from material misstatement, whether due to fraud or error. Our audit report On completion of our audit procedures,we expect to issue an audit report in the form set out in Canadian Auditing Standard 700.If we are unable to issue or decline to issue an audit report,we will discuss the reasons with management and the Executive Committee.There may be circumstances in which our report may differ from the expected form and content in light of our audit findings. Our responsibilities Performance of the audit We will conduct our audit in accordance with Canadian generally accepted auditing standards ("Canadian GAAS").Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the Financial Statements are free from material misstatement.An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the Financial Statements.The procedures selected depend on the auditor's judgment,including the assessment of the risks of material misstatement of the Financial Statements, whether due to fraud or error.An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management,as well as evaluating the overall presentation of the Financial Statements. Because of the inherent limitations of an audit,together with the inherent limitations of internal control, there is an unavoidable risk that some material misstatements may not be detected,even though the audit is properly planned and performed in accordance with Canadian GAAS. Information on internal controls We do not consider internal controls in order to express any opinion to you on their effectiveness. We consider internal controls relevant to the City's preparation and fair presentation of the Financial Statements in making our risk assessments and in order to design appropriate audit procedures. We will, however,communicate to you in writing concerning any significant deficiencies in internal control relevant to the audit of the Financial Statements that come to our attention during the course of our engagement. Appendix A Page A-2 Our responsibilities(continued) Communication with the Executive Committee The Executive Committee is responsible for the oversight of the financial reporting process and our work as auditors.We are required to communicate with the Executive Committee about certain matters that may arise during our audit and that may be significant to their role. These matters may include, but are not limited,to: • The planned scope and timing of the audit; • Our views about significant qualitative aspects of the city's accounting practices,including accounting policies,accounting estimates and financial statement disclosures; • Any matters identified that may cast doubt on the city's ability to continue as a going concern; • Any significant difficulties encountered during the audit; • Any significant matters that were discussed or subject to correspondence with management;and • Written representations we are requesting. Fraud and illegal acts An audit designed and executed in accordance with Canadian GAAS may not detect fraud or illegal acts. However,it is possible that actual and potential fraud or illegal acts may be discovered during the course of our audit. We will communicate actual or potential fraud or illegal acts identified during the audit to,in our sole judgement,the appropriate level of management and/or the Executive Committee depending on the type and significance of the issue. Your responsibilities Financial Statements and internal control The audit of the Financial Statements does not relieve management or the Executive Committee of their responsibilities. You are responsible for the preparation and fair presentation of the Financial Statements in accordance with PSAS. You are also responsible for establishing internal control necessary for the preparation of Financial Statements that are free from material misstatement,whether due to fraud or error.You must determine what internal control is required,including how it is designed,implemented and maintained.You will advise us of any deficiencies identified and any changes in internal control over financial reporting. Access to information and personnel You are responsible for providing us with access to all information that is relevant to your preparation of the Financial Statements and any additional information that we request for the purpose of the audit.You will also provide unrestricted access to persons in the City or others from whom we determine we need to obtain evidence for our audit. Prevention of fraud and error You are responsible for designing and implementing programs and controls to prevent and detect fraud, illegal acts and error.You will inform us about all known or suspected fraud,illegal acts or errors affecting the City.You will further inform us of any allegations of fraud, illegal acts or potential errors received in communications(written or oral)from employees,former employees or any other parties external to the City. Appendix A Page A-3 Your responsibilities(continued) Compliance with laws and regulations You are responsible for identifying and ensuring that the City complies with the laws and regulations applicable to its activities.You will inform us of any known or possible violations of these laws or regulations. Related parties You will identify the City's related parties and whether the City entered into any transactions with these related parties in the time period under audit. Subsequent events You will advise us of whether any events have occurred between the date of the balance sheet and the date our audit report is released,that may affect the Financial Statements. Correction of material errors You are responsible for adjusting the Financial Statements to correct material misstatements identified during the course of our audit engagement. Representation letter As part of our engagement procedures,you will provide written confirmation of representations made to us in connection with the audit. Disclosure of report We are engaged solely by the City to perform an audit engagement,the purpose of which is to provide an opinion as to whether the Financial Statements are free from material misstatement. We do not have any responsibility to other parties who choose to rely on our audit report for their own purposes. You will not,without obtaining our prior written consent: • Publish or reproduce our report in any document that contains the Financial Statements; • Make reference to our firm in a document which contains other information in addition to the Financial Statements;or • Place our report on an electronic site. In order for us to consider granting such written consent,you must provide adequate notice of your request as well as provide any draft document which is proposed to contain/refer to our report. If written consent is provided by us,you are solely responsible for the accurate and complete reproduction of our report and the Financial Statements on which we reported. Independence It is your responsibility to have policies and procedures in place to ensure that the City(together with other related entities)does not engage us or accept services from us that may impair our independence under applicable professional rules. In order to assist us in maintaining independence,you will also notify us of any substantive employment conversations that have occurred with current or former Deloitte personnel. Executive Committee'responsibilities The Executive Committee is responsible for the oversight of the fmancial reporting process, including management's preparation of the Financial Statements and monitoring of the City's internal controls related to financial reporting and oversight of our work. • Appendix B Financial statement audit The Corporation of the City of Pickering Trust Funds October 28,2016 Our audit services and audit scope We have been requested by you to audit the financial statements(the"Financial Statements")of The Corporation of the City of Pickering Trust Funds(the"Trust Funds"). These Financial Statements comprise the statement of financial position as at the fiscal year end of the Trust Funds("Fiscal Year") and the statement of financial activities and fund balances for the Fiscal Year,and a summary of significant accounting policies and other explanatory information. The Financial Statements,subject to audit are those of the Trust Funds,prepared by management,with oversight from those charged with governance("Executive Committee"). The objective of our audit is to express an opinion on whether the Financial Statements are fairly presented, in all material respects, in accordance with Canadian accounting standards for not-for-profit organizations("ASNPO"). We plan and perform the audit to obtain reasonable assurance that the Financial Statements as a whole are free from material misstatement,whether due to fraud or error. Our audit report On completion of our audit procedures, we expect to issue an audit report in the form set out in Canadian Auditing Standard 700.If we are unable to issue or decline to issue an audit report,we will discuss the reasons with management and the Executive Committee. There may be circumstances in which our report may differ from the expected form and content in light of our audit findings. Our responsibilities Performance of the audit We will conduct our audit in accordance with Canadian generally accepted auditing standards ("Canadian GAAS"). Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the Financial Statements are free from material misstatement.An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the Financial Statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the Financial Statements, whether due to fraud or error.An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management,as well as evaluating the overall presentation of the Financial Statements. Because of the inherent limitations of an audit,together with the inherent limitations of internal control, there is an unavoidable risk that some material misstatements may not be detected,even though the audit is properly planned and performed in accordance with Canadian GAAS. Information on internal controls We do not consider internal controls in order to express any opinion to you on their effectiveness. We consider internal controls relevant to the Trust Funds' preparation and fair presentation of the Financial Statements in making our risk assessments and in order to design appropriate audit procedures. We will, however,communicate to you in writing concerning any significant deficiencies in internal control relevant to the audit of the Financial Statements that come to our attention during the course of our engagement. Appendix B Page B-2 . Our responsibilities(continued) Communication with the Executive Committee The Executive Committee is responsible for the oversight of the financial reporting process and our work as auditors.We are required to communicate with the Executive Committee about certain matters that may • arise during our audit and that may be significant to their role. These matters may include, but are not limited,to: • The planned scope and timing of the audit; • Our views about significant qualitative aspects of the trust funds' accounting practices, including accounting policies,accounting estimates and financial statement disclosures; • Any matters identified that may cast doubt on the trust funds' ability to continue as a going concern; • Any significant difficulties encountered during the audit; • Any significant matters that were discussed or subject to correspondence with management;and • Written representations we are requesting. Fraud and illegal acts An audit designed and executed in accordance with Canadian GAAS may not detect fraud or illegal acts. However,it is possible that actual and potential fraud or illegal acts may be discovered during the course of our audit. We will communicate actual or potential fraud or illegal acts identified during the audit to,in - our sole judgement,the appropriate level of management and/or the Executive Committee depending on the type and significance of the issue. Your responsibilities Financial Statements and internal control The audit of the Financial Statements does not relieve management or the Executive Committee of their responsibilities. You are responsible for the preparation and fair presentation of the Financial Statements in accordance with ASNPO. You are also responsible for establishing internal control necessary for the preparation of Financial Statements that are free from material misstatement,whether due to fraud or error.You must determine what internal control is required,including how it is designed, implemented and maintained.You will advise us of any deficiencies identified and any changes in internal control over financial reporting. Access to information and personnel You are responsible for providing us with access to all information that is relevant to your preparation of the Financial Statements and any additional information that we request for the purpose of the audit.You will also provide unrestricted access to persons in the Trust Funds or others from whom we determine we need to obtain evidence for our audit. Prevention of fraud and error You are responsible for designing and implementing programs and controls to prevent and detect fraud, illegal acts and error.You will inform us about all known or suspected fraud,illegal acts or errors affecting the Trust Funds.You will further inform us of any allegations of fraud,illegal acts or potential errors received in communications(written or oral)from employees, former employees or any other parties external to the Trust Funds. Appendix B Page B-3 Your responsibilities(continued) Compliance with laws and regulations You are responsible for identifying and ensuring that the Trust Funds complies with the laws and regulations applicable to its activities. You will inform us of any known or possible violations of these laws or regulations. Related parties You will identify the Trust Funds' related parties and whether the Trust Funds entered into any transactions with these related parties in the time period under audit. Subsequent events You will advise us of whether any events have occurred between the date of the balance sheet and the date our audit report is released,that may affect the Financial Statements. Correction of material errors You are responsible for adjusting the Financial Statements to correct material misstatements identified during the course of our audit engagement. Representation letter As part of our engagement procedures,you will provide written confirmation of representations made to us in connection with the audit. Disclosure of report We are engaged solely by the City to perform an audit engagement,the purpose of which is to provide an opinion as to whether the Financial Statements are free from material misstatement. We do not have any responsibility to other parties who choose to rely on our audit report for their own purposes. You will not,without obtaining our prior written consent: • Publish or reproduce our report in any document that contains the Financial Statements; • Make reference to our firm in a document which contains other information in addition to the Financial Statements; or • Place our report on an electronic site. In order for us to consider granting such written consent,you must provide adequate notice of your request as well as provide any draft document which is proposed to contain/refer to our report.If written consent is provided by us,you are solely responsible for the accurate and complete reproduction of our report and the Financial Statements on which we reported. Independence It is your responsibility to have policies and procedures in place to ensure that the City(together with other related entities)does not engage us or accept services from us that may impair our independence under applicable professional rules. In order to assist us in maintaining independence,you will also notify us of any substantive employment conversations that have occurred with current or former Deloitte personnel. Executive Committee'responsibilities The Executive Committee is responsible for the oversight of the financial reporting process,including management's preparation of the Financial Statements and monitoring of the Trust Funds' internal controls related to financial reporting and oversight of our work. Appendix C Financial statement audit City of Pickering Public Library Board October 28,2016 Our audit services and audit scope We have been requested by you to audit the financial statements(the"Financial Statements")of the City of Pickering Public Library Board(the"Library"). These Financial Statements comprise the statement of financial position as at the fiscal year end of the Library("Fiscal Year")and the statements of operations, changes in net debt and cash flows for the Fiscal Year,and a summary of significant accounting policies and other explanatory information. The Financial Statements,subject to audit are those of the Library,prepared by management,with oversight from those charged with governance("Executive Committee"). The objective of our audit is to express an opinion on whether the Financial Statements are fairly presented,in all material respects, in accordance with Canadian public sector accounting standards("PSAS"). We plan and perform the audit to obtain reasonable assurance that the Financial Statements as a whole are free from material misstatement,whether due to fraud or error. Our audit report On completion of our audit procedures, we expect to issue an audit report in the form set out in Canadian Auditing Standard 700.If we.are unable to issue or decline to issue an audit report,we will discuss the reasons with management and the Executive Committee. There may be circumstances in which our report may differ from the expected form and content in light of our audit findings. Our responsibilities Performance of the audit We will conduct our audit in accordance with Canadian generally accepted auditing standards ("Canadian GAAS"). Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the Financial Statements are free from material misstatement.An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the Financial Statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the Financial Statements, whether due to fraud or error.An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management,as well as evaluating the overall presentation of the Financial Statements. Because of the inherent limitations of an audit,together with the inherent limitations of internal control, there is an unavoidable risk that some material misstatements may not be detected,even though the audit is properly planned and performed in accordance with Canadian GAAS. Information on internal controls We do not consider internal controls in order to express any opinion to you on their effectiveness. We consider internal controls relevant to the Library's preparation and fair presentation of the Financial Statements in making our risk assessments and in order to design appropriate audit procedures. We will, however,communicate to you in writing concerning any significant deficiencies in internal control relevant to the audit of the Financial Statements that come to our attention during the course of our engagement. Appendix C Page C-2 Our responsibilities(continued) Communication with the Executive Committee The Executive Committee is responsible for the oversight of the financial re porting process and our work as auditors.We are required to communicate with the Executive Committee about certain matters that may arise during our audit and that may be significant to their role. These matters may include, but are not limited,to: • The planned scope and timing of the audit; • • Our views about significant qualitative aspects of the library's accounting practices, including accounting policies,accounting estimates and financial statement disclosures; • Any matters identified that may cast doubt on the library's ability to continue as a going concern; • Any significant difficulties encountered during the audit; • Any significant matters that were discussed or subject to correspondence with management;and • Written representations we are requesting. Fraud and illegal acts An audit designed and executed in accordance with Canadian GAAS may not detect fraud or illegal acts. However, it is possible that actual and potential fraud or illegal acts may be discovered during the course of our audit. We will communicate actual or potential fraud or illegal acts identified during the audit to,in our sole judgement,the appropriate level of management and/or the Executive Committee depending on the type and significance of the issue. Your responsibilities Financial Statements and internal control The audit of the Financial Statements does not relieve management or the Executive Committee of their responsibilities. You are responsible for the preparation and fair presentation of the Financial Statements in accordance with PSAS. You are also responsible for establishing internal control necessary for the preparation of Financial Statements that are free from material misstatement,whether due to fraud or error.You must determine what internal control is required,including how it is designed,implemented and maintained.You will advise us of any deficiencies identified and any changes in internal control over financial reporting. Access to information and personnel You are responsible for providing us with access to all information that is relevant to your preparation of the Financial Statements and any additional information that we request for the purpose of the audit.You will also provide unrestricted access to persons in the Library or others from whom we determine we need to obtain evidence for our audit. Prevention of fraud and error You are responsible for designing and implementing programs and controls to prevent and detect fraud, illegal acts and error.You will inform us about all known or suspected fraud,illegal acts or errors affecting the Library.You will further inform us of any allegations of fraud,illegal acts or potential errors received in communications(written or oral)from employees,former employees or any other parties external to the Library. Appendix C Page C-3 Your responsibilities(continued) • Compliance with laws and regulations You are responsible for identifying and ensuring that the Library complies with the laws and regulations applicable to its activities. You will inform us of any known or possible violations of these laws or regulations. Related parties You will identify the Library's related parties and whether the Library entered into any transactions with these related parties in the time period under audit. Subsequent events You will advise us of whether any events have occurred between the date of the balance sheet and the date our audit report is released,that may affect the Financial Statements. Correction of material errors You are responsible for adjusting the Financial Statements to correct material misstatements identified during the course of our audit engagement. Representation letter As part of our engagement procedures,you will provide written confirmation of representations made to us in connection with the audit. Disclosure of report We are engaged solely by the City to perform an audit engagement,the purpose of which is to provide an opinion as to whether the Financial Statements are free from material misstatement.We do not have any responsibility to other parties who choose to rely on our audit report for their own purposes. You will not,without obtaining our prior written consent: • Publish or reproduce our report in any document that contains the Financial Statements; • Make reference to our firm in a document which contains other information in addition to the Financial Statements;or • Place our report on an electronic site. In order for us to consider granting such written consent,you must provide adequate notice of your request as well as provide any draft document which is proposed to contain/refer to our report. If written consent is provided by us,you are solely responsible for the accurate and complete reproduction of our report and the Financial Statements on which we reported. Independence It is your responsibility to have policies and procedures in place to ensure that the City(together with other related entities)does not engage us or accept services from us that may impair our independence under applicable professional rules. In order to assist us in maintaining independence,you will also notify us of any substantive employment conversations that have occurred with current or former Deloitte personnel. Executive Committee'responsibilities The Executive Committee is responsible for the oversight of the financial reporting process,including management's preparation of the Financial Statements and monitoring of the Library's internal controls related to financial reporting and oversight of our work.