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2ND Street NE Three Hills, Alberta KNEEHILL COUNTY REGULAR COUNCIL MEETING AGENDA Tuesday, January 8, 2019 8:30 a.m. Kneehill County Council Chambers 1600- 2ND Street NE Three Hills, Alberta 1.0 Agenda 1.1 Additions to the Agenda 1.2 Adoption of the Agenda 2.0 Approval of Minutes 2.1 Regular Council Meeting Minutes of December 11, 2018 3.0 Delegations 3.1 BDO Canada LLP- Alan Litster, Ryan Wachter and Mitchell Kennedy @ 8:40 a.m. 4.0 Public Hearings No Public Hearings Scheduled 5.0 Municipal Services 5.1 Transportation No Report 5.2 Water/Wastewater/Environment No Report 5.3 Planning 5.3.1 Subdivision Extension: KNE160120 5.4 Agricultural Service Board & Parks No Report 5.5 Protective Services No Report 6.0 Corporate Services 6.1 Bylaw 1782 - Borrowing to Finance Operating Expenditures 7.0 Business Arising from Previous Minutes 7.1 Third Reading to Bylaw #1781 – Master Rates Bylaw 7.2 Councillor Remuneration Review 1 2019.01.08 8.0 New Business 8.1 Wheatland County Resolution 8.2 Committee of the Whole Meeting Date 8.3 Policy #3-3, Board and Committee Appointments 9.0 Disposition of Delegation & Public Hearing Business 9.1 10.0 Council and Committee Reports 10.1 Committee of the Whole Meeting Notes- October 15, 2018 10.2 Canadian Badlands 11.0 Council Follow-up Action List 12.0 Closed Session 12.1 Intergovernmental Relations (Section 21) 13.0 Motions from Closed Session Adjournment Regular Council Meeting Agenda January 8, 2019 Page | 2 2 2019.01.08 MINUTES OF THE DECEMBER 11, 2018 REGULAR MEETING OF THE COUNCIL OF KNEEHILL COUNTY HELD AT THE KNEEHILL COUNTY OFFICE, 1600- 2ND STREET NE, THREE HILLS, ALBERTA PRESENT: Division No. 1 Faye McGhee, Deputy Reeve Division No. 3 Jerry Wittstock, Reeve (Video Conf) Division No. 4 Glen Keiver, Councillor Division No. 5 Jim Hugo, Councillor Division No. 6 Wade Christie, Councillor Division No. 7 Kenneth King, Councillor ABSENT: Division No. 2 Debbie Penner, Councillor (Absent) ALSO PRESENT: Chief Administrative Officer Al Hoggan Director Municipal Services Laurie Watt Director Corporate Services Mike Morton Protective Services Manager & Debra Grosfield Communications Officer Sr. Manager of Transportation and Facilities Brad Buchert Manager of ASB and Parks Bowen Clausen Environmental Services Manager John McKiernan Manager of Planning and Development Barb Hazelton Manager of Financial Services Will Wolfe Information Management Supervisor Will Nyman Recording Secretary Carolyn Van der Kuil CALL TO ORDER Deputy Reeve McGhee in the Chair Deputy Reeve McGhee called the meeting to order at 8:30 a.m. AGENDA 1.0 Agenda 1.1 Additions to the Agenda No additions were made. ADOPTION OF 1.2 Adoption of Agenda AGENDA 454/18 Councillor King moved approval of the agenda as presented. CARRIED 1 ________ Initials 3 2019.01.08 COUNCIL MINUTES OF DECEMBER 11, 2018 MINUTES 2.0 Minutes 2.1 Regular Council Meeting Minutes of November 27, 2018 455/18 Councillor Christie moved approval of the November 27, 2018 Council Meeting minutes as presented. CARRIED MUNICIPAL SERV 5.0 Municipal Services TRANSPORTATION 5.1 Transportation/Facilities 5.1.1 Torrington Arena – Request for Operating Assistance 2018 456/18 Councillor King moved that Council assist the Torrington Ag Society and provide them with a one-time funding of $12,265.00 with funds to come from Transfer to Individuals/Organizations general ledger account. CARRIED PROTECTIVE SERV 5.5 Protective Services 5.5.1 Appointment of District Fire Chief & Deputy Fire Chief of Torrington Fire 457/18 Councillor Keiver moved to appoint Jason Michielsen as Torrington Fire Chief, and Derek Benedict as Torrington Deputy Fire Chief effective December 11, 2018 until December 12, 2020. CARRIED CORPORATE SERV 6.0 Corporate Services 6.1 2019 Operating Budget 458/18 Councillor King moved to accept the 2019 Interim Operating Budget as presented. CARRIED 459/18 Councillor Christie moved to direct administration to bring back to Council at the January 8, 2019 Council meeting a Council wage report within our zone. Council will not receive a pay raise until this research is brought back and a decision is made. CARRIED 6.2 2019 Capital Budget 460/18 Reeve Wittstock moved to accept the 2019 Capital Budget with an amendment to designate 1.3 million dollars to the 24-4/24-5 road project instead of the gravel reserve. CARRIED 2 _________ Initials 4 2019.01.08 COUNCIL MINUTES OF DECEMBER 11, 2018 6.3 Bylaw #1781 – Master Rates Bylaw 461/18 Reeve Wittstock moved that Council give first reading to Bylaw #1781, that being a bylaw to establish rates, fees and charges for various goods, licenses, permits and services. CARRIED 462/18 Councillor King moved that second reading be given to Bylaw #1781. CARRIED 463/18 Reeve Wittstock moved that consideration to hold third reading be given to Bylaw #1781. CARRIED Third reading to Bylaw #1781 was not able to proceed as consideration to hold third reading was not carried unanimously. The Chair called for a recess at 9:33 a.m. and called the meeting back to order at 9:48 a.m. with all previously mentioned members present. 464/18 Reeve Wittstock moved to bring back Bylaw #1781 for third reading to the January 8, 2019 Council meeting. CARRIED 6.4 Bank Reconciliation – July to September 2018 465/18 Reeve Wittstock moved to receive for information the July to September 2018 Bank Reconciliation Report. CARRIED 6.5 3rd Quarter 2018 Financial Report 466/18 Councillor King moved to receive the January to September 2018 Financial Reports as presented. CARRIED 6.6 2018 Capital Project Report 467/18 Councillor Christie moved to approve the capital/project expenditure report as of November 30, 2018. CARRIED DELEGATIONS 3.0 Delegations 3.1 Sgt. Gabe Graham, Three Hills RCMP @ 10:00 a.m. Sgt. Gabe Graham sent his regrets as he was unable to attend today’s meeting due to unforeseen circumstances. 3 _________ Initials 5 2019.01.08 COUNCIL MINUTES OF DECEMBER 11, 2018 NEW BUSINESS 8.0 New Business 8.1 Kneehill Historical Society – Letter of Support 468/18 Councillor Hugo moved to provide a letter of support to the Kneehill Historical Society in applying for an Alberta Tourism and Culture Grant to help fund a universally accessible ramp. CARRIED COUNCIL ACT LIST 11.0 Council Follow-Up Action List 469/18 Councillor King moved that Council receive the December 11, 2018 Council Follow-Up Action List as presented for information. CARRIED ADJOURNMENT Adjournment The meeting adjourned at 10:10 a.m. ________________________ Faye McGhee Deputy- Reeve _______________________ Al Hoggan CAO 4 _________ Initials 6 2019.01.08 KNEEHILL COUNTY AUDIT PLANNING REPORT TO THE COUNCIL January 8, 2019 BDO Canada LLP, a Canadian limited liability partnership, is a member of BDO International Limited, a UK company limited7 by guarantee, and forms part of2019.01.08 the international BDO network of independent member firms. Audit Planning Report for Kneehill County For the year ended December 31, 2018 TABLE OF CONTENTS EXECUTIVE SUMMARY .................................................................................................................................................. 2 SIGNIFICANT AUDIT RISKS AND PLANNED RESPONSES ........................................................................................................... 4 MATERIALITY ............................................................................................................................................................ 5 APPENDIX A: BDO AUDIT STRATEGY ................................................................................................................................ 7 APPENDIX B: INDEPENDENCE LETTER .............................................................................................................................. 8 APPENDIX C: RESPONSIBILITIES ..................................................................................................................................... 11 81 2019.01.08 Audit Planning Report for Kneehill County For the year ended December 31, 2018 EXECUTIVE SUMMARY Timeline Engagement Objectives The audit is scheduled to start on November 27, 2018 with final completion scheduled for the week of April 23, 2019. See the Audit Our overall responsibility is to form and express an opinion on the Timeline section of the report for the detailed milestones. financial statements. The performance of this audit does not relieve management or those charged with governance of their responsibilities. Our engagement letter has been presented to management under Significant Audit Risks separate cover. Our audit is focused on risks specific to your business and key accounts. Specifically, we have identified the following areas on which to focus: Fraud Discussion Revenue recognition Management override of controls Through our planning process, and prior years’ audits, we have developed an understanding of your oversight processes. We are not currently aware of any fraud affecting the County. Please see Appendix Materiality C for clarification of the auditor’s responsibilities for detecting fraud. We have determined that materiality for the current year audit will be If you are aware of changes to processes or are aware of any instances based on 2% of actual revenues. Materiality is $624,000 for the year of actual, suspected or alleged fraud affecting the County, we request ended December 31, 2018. that you provide us with this information. 92 2019.01.08 Audit Planning Report for Kneehill County For the year ended December 31, 2018 AUDIT TIMELINE The following schedule outlines the anticipated timing Present audit
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