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2024-07-24 Finance Committee Minutes - Open Session Finance Committee Meeting Open Session July 24, 2024 MINUTES – OPEN SESSION FINANCE COMMITTEE MEETING JULY 24, 2024, AT 2:40 PM MEETING CONDUCTED THROUGH ELECTRONIC PARTICIPATION Present: Chair Councillor G. Sullivan Mayor D. Noade Reardon Councillor G. Norton Councillor D. Hickey Councillor P. Radwan Also Present: Chief Administrative Officer B. McGovern General Counsel M. Tompkins Commissioner Utilities & Infrastructure I. Fogan Commissioner Public Works & Transportation M. Hugenholtz Commissioner Human Resources S. Hossack Director Financial Services C. Lavigne Director Financial Services J. Forgie Director Corporate Performance & Chief Information Officer S. Rackley-Roach Director Growth and Community Development D. Dobbelsteyn Director Engineering, Chief City Engineer M. Baker Director Saint John Water K. Mason Intermediate Accountant V. Parikh Director Legislative Services / City Clerk J. Taylor Administrative Assistant A. MacLean 1. Call to Order Councillor Sullivan called the Finance Committee closed session meeting to order. 2. Approval of Minutes 2.1 Minutes of May 22, 2024 Moved by Mayor Noade Reardon, seconded by Councillor Radwan: RESOLVED that the minutes of May 22, 2024, be approved. MOTION CARRIED. 3. Approval of Agenda Moved by Mayor Noade Reardon, seconded by Councillor Hickey: RESOLVED that the agenda of July 24, 2024, be approved. MOTION CARRIED. 4. Disclosures of Conflict of Interest No disclosures. 5. Consent Agenda Finance Committee Meeting Open Session July 24, 2024 6. Business Matters 6.1 Deloitte Audit Results Referring to the submitted report, The City of Saint John Report to the Finance Committee on the 2024 Audit, Deloitte auditors Stephen Lund and Maggie Mee presented the Deloitte audit results. The meeting paused and convened for an in-camera session to provide an opportunity for discussion between the Council Committee Members and auditors. The open session reconvened at 3:15 p.m. 6.2 2023 - Consolidation and Financial Statements Walk Though Referring to the submitted report, 2023 Audited Consolidated Financial Statements, Director Lavigne provided an overview. Moved by Councillor Hickey, seconded by Mayor Noade Reardon: RESOLVED that as recommended in the submitted report entitled 2023 Audited Consolidated Financial Statements, the following the approved: • Finance Committee approves the audited 2023 Consolidated Financial Statements • Finance Committee approves the 2023 statement of revenue and expenses of the Saint John Trade & Convention Centre • Finance Committee approves the 2023 City of Saint John Trust Funds financial statements • Finance Committee recommends that Common Council approve the 2023 Consolidated Financial Statements as presented by staff as well as the 2023 Saint John Trade and Convention Centre financial statements, and 2023 Trust Funds financial statements. MOTION CARRIED. 6.3 2025 Draft General and Utility Capital Budget Referring to the submitted presentation entitled 2025 Draft General and Utility Fund Capital Budget, Director Lavigne provided an overview of the draft 2025 General and Utility fund capital budget and recommended that any feedback be directed to staff. Moved by Councillor Hickey, seconded by Mayor Noade Reardon: RESOLVED that the presentation entitled 2025 Draft General and Utility Fund Capital Budget be received for information. MOTION CARRIED. 6.4 2025 Shape your Budget – Public Engagement Results Referring to the submitted presentation entitled 2025 Operating Budget – Public Engagement Results, Director Lavigne provided an overview. Moved by Mayor Noade Reardon, seconded by Councillor Hickey: RESOLVED that the presentation entitled 2025 Operating Budget – Public Engagement Results and the attached documents be received for information. MOTION CARRIED. 7. Adjournment Moved by Councillor Hickey, seconded by Mayor Noade Reardon: RESOLVED that the open session meeting of the Finance Committee be adjourned. MOTION CARRIED. The Finance Committee open session meeting held on July 24, 2024, was adjourned at 4:00 p.m. Finance Committee Meeting Open Session July 24, 2024 Respectfully submitted, Anna MacLean, Recording Secretary