June 15, 2009 - District of Mission

More documents

Recommendations

Info

180 Contents Audit Approach 2 Audit Findings 3 Audit Reporting 4 Auditor Independence 5 Possible Aggregate Misstatements 6 Appendix A — Management Letter 7 Appendix B — Letter of Representation 12 Appendix C — Audit Planning Letter (for reference) 16
181 District of Mission — 2008 Audit Results and Communication Page 2 Audit Approach The audit followed a "risk-based" approach. This approach focuses on obtaining sufficient appropriate audit evidence to reduce the risk of material misstatement in the financial statements to an appropriately low level. This means that we focus our audit effort in areas that we believe have a higher risk of being materially misstated and do less audit work in areas that are only low risk. The audit risk model in generally accepted auditing standards has changed resulting in an increase in level of audit work. To assess risk accurately, we need to have a clear understanding of the District's operations and the environment it operates in. Much of our understanding is obtained through discussions with management and staff. We would also appreciate any new information that you could provide to us about your operations, internal controls or anything else that you feel is important to the audit as it may corroborate what we have already learned from management and other sources, or it may be useful for future audit planning. We would also appreciate any insights that you could provide to us on what you perceive to be high risk to the District as that will make future audits more effective and efficient, which will benefit all concerned. The following sections provide more detail on our audit approach for the year just audited. Audit Scope The scope of our audit of the consolidated financial statements of The District of Mission for the year ended December 31, 2008 included the following: • An audit opinion on the consolidated financial statements of the District of Mission • An audit opinion on the financial statements of the District of Mission Development Corporation • Management letter report in regard to audit recommendations of significance (an appendix to this package) • Corporate income tax returns (first year of this requirement — will be no income tax liability) Requests by Council In the course of your duties as Council members, you may be aware of additional areas of concern from an audit perspective that you would like us to address. We want you to know that we welcome discussion on any areas of audit concern that you may have. Overall Audit Strategy General audit strategies include a "combined" audit approach or a "substantive" audit approach. In a combined audit approach, we would obtain our assurance from a combination of tests of controls (compliance procedures) and substantive procedures (such as analysis of data and obtaining direct evidence as to the validity of the items). The substantive approach virtually ignores controls and focuses almost exclusively on tests of accounting outputs. As a result of changes to our professional audit requirements in recent years, auditors must have a good understanding of the control systems. Having said that, the level of understanding required for audit purposes is not sufficient for us to provide opinion on the overall effectiveness of the internal control environment. So our audit process involved a fair degree of systems work coupled with verification of key balances by substantive means.
Page 1 and 2:
1 DISTRICT OF MISSION Regular Counc
Page 3 and 4:
Regular Council Agenda June 15, 200
Page 5 and 6:
5 From: Jacquie [gagnon00@telus.net
Page 7 and 8:
co 3 5 PVC/ c6Ncil 300 CONC 340 CUP
Page 9 and 10:
Memo 9 FILE: PRO.DEV.ZON/PRO.DEV.DE
Page 11 and 12:
Memo 1 1 FILE: PRO.DEV.ZON R09-004
Page 13 and 14:
13 Road Construction As shown on Pl
Page 15 and 16:
15 PLAN Lot layout DRAFT PLAN OF SU
Page 17 and 18:
17 DRAFT PLAN OF SUBDIVISION OF LOT
Page 19 and 20:
mi.s.sTsRicoT nOF ON THE FRASER FIL
Page 21 and 22:
APPENDIX 1 FILE: PRO.WAT.SPI PAGE 3
Page 23 and 24:
lsslon MDISTRICT OF ON THE FRASER C
Page 25 and 26:
25 DATE PREPARED: 14 May 2009 TO: F
Page 27 and 28:
27 District of Mission IlahaeDairy
Page 29 and 30:
mis.sTs.i.conoF ON THE FRASER , /e-
Page 31 and 32:
APPENDIX 4 LOT 2 LOT 1 idUPP 1,1111
Page 33 and 34:
33 Site Description The subject pro
Page 35 and 36:
35 Appendix 1 ENGINEERING DEPARTMEN
Page 37 and 38:
7.1 O F rn o • • co -0 o C.) 0
Page 39 and 40:
I 39 ADDRESS 33955 CHEW, AVE DRAFT
Page 41 and 42:
41 Neighbourhood Context The propos
Page 43:
43 Appendix. B Site Plans PAgGE 4 O
Page 49 and 50:
49 OHERRY AVE. 113.35 LOT 6 465.95
Page 51 and 52:
Streetscape r, C) V,__-I. 11111: A1
Page 53 and 54:
53 DISTRICT OF MISSION INFRASTRUCTU
Page 55 and 56:
55 6. Following a review with Counc
Page 57 and 58:
57 committees. There is a mixture o
Page 59 and 60:
59 That principle is that the work
Page 61 and 62:
M iD DIS TRICT S TsiOnO F ON THE FR
Page 63 and 64:
11111111/111111111111111111110, Abb
Page 65 and 66:
65 UMC Report No. 32 -2009 Page 3 o
Page 67 and 68:
67 UMC Report No. 32 -2009 Page 5 o
Page 69 and 70:
City of Abbotsford / District of Mi
Page 71 and 72:
City of Abbotsford ! District of Mi
Page 73 and 74:
Item No. 09-2 Project Mill Lake Pro
Page 75 and 76:
Item No. 09-4 Project Gladwin, Beva
Page 77 and 78:
Item No. 09-6 Project Nornsh Transm
Page 79 and 80:
79 APPENDIX B HISTORICAL PEAK DAY D
Page 81 and 82:
2006 Joint Water System Demand (MLD
Page 83 and 84:
2007 JoInt Water System Demand (MLD
Page 85 and 86:
2008 Joint Water System Demand (MLD
Page 87 and 88:
District of Mission, British Columb
Page 89 and 90:
89 2008 Annual Report District of M
Page 91 and 92:
91 Table of Contents Introduction a
Page 93 and 94:
Municipal Forest — 50th Year Anni
Page 95 and 96:
Page 97 and 98:
97 Celebrating Municipal Forest - 5
Page 99 and 100:
Municipal Forest — 50 th Year Ann
Page 101 and 102:
101 Municipal Forest — 50 th Year
Page 103 and 104:
103 Municipal Forest — 50' h Year
Page 105 and 106:
Page 107 and 108:
Municipal Forest — 50 Th Year Ann
Page 109 and 110:
Page 111 and 112:
111 Municipal Forest — 5O Year An
Page 113 and 114:
Page 115 and 116:
Page 117 and 118:
Municipal Forest — 50 Th Year Ann
Page 119 and 120:
Page 121 and 122:
Page 123 and 124:
Page 125 and 126:
Municipal Forest — 5dh Year Anniv
Page 127 and 128:
Page 129 and 130: Municipal Forest — 50th Year Anni
Page 131 and 132: 131 Municipal Forest — 50th Year
Page 133 and 134: Financial Statements 133 SCHEDULE 1
Page 137 and 138: Municipal Forest - 50th Year Annive
Page 145 and 146: 145 Financial Statements Consolidat
Page 147 and 148: 147 SCHEDULE 8 Consolidated Expendi
Page 153 and 154: 153
Page 159 and 160: 159 Municipal Forest - 50th Year An
Page 163 and 164: Municipal Forest — 50 th Year Ann
Page 165 and 166: 165 Celebrating Municipal Forest -
Page 167 and 168: Celebrating Municipal Forest - 50 Y
Page 175 and 176: 175 LOCATION and MAP OF MISSION The
Page 177 and 178: 177 Caitlyn Rhododendron — Missio
Page 179: 179 BDO April 16, 2009 Members of C
Page 183 and 184: 183 District of Mission — 2008 Au
Page 185 and 186: 185 Possible Aggregate Misstatement
Page 195 and 196: 195 Appendix C — Audit Planning L
Page 203 and 204: 203 • Indicators of Financial Con
Page 205 and 206: 205 District of Mission - 2008 Audi
Page 207 and 208: 207 lsslon MDISTRICT OF ON THE FRAS
Page 209 and 210: 3 209 that it would be beneficial t
Page 211 and 212: 5 211 3. Assisting Public instituti
Page 213 and 214: 7 213 housing committee met with la
Page 215 and 216: 9 215 The purpose of this committee
Page 217 and 218: 217 11 ToP participatory planning a
Page 219 and 220: 219 DISTRICT OF 1S S ion --44* ON T
Page 221 and 222: 221 Corporate Administration INFORM
Page 223 and 224: 223 iii. for which the total number
Page 225 and 226: 225 provocation, to cause injury or
Page 227 and 228: 227 SUMMARY TABLE OF BYLAW REQUIREM
Page 229 and 230: District of Mission Memo 229 File C
Page 231 and 232:
II 2 33429 33470 33475 5342 8334 53
Page 233 and 234:
, tU C. IN U STAVE — SOUTH OF DEW
Page 235 and 236:
: I P 12,41-1 C T fl 01- 4'22: •-
Page 237 and 238:
LOT 27 LOT `6 I I NOTES: 1. LOTS FR
Page 239 and 240:
2 3 6( DRAFT PLAN OF SUBDIVISION OF
Page 241 and 242:
BANNISTER DR. 35 I " .4' 35 36 if i
Page 243 and 244:
243 2 Uncovered Loads July 2007 to
Page 245 and 246:
245 From: Jennifer Russell Sent: Mo
Page 247 and 248:
247 From: Jennifer Russell Sent: Mo
Page 249 and 250:
06/03/2009 08:52 6048264319 MMSI WA
Page 251 and 252:
06/03/2009 08:52 6048264319 MMSI WA
Page 253 and 254:
06/03/2009 08:52 6048264319 MMSI WA
Page 255 and 256:
06/03/2009 08:52 6048264319 MMSI WA
Page 257 and 258:
257 MINUTES of the SPECIAL MEETING
Page 259 and 260:
259 MINUTES of the REGULAR MEETING
Page 261 and 262:
261 Regular Council Meeting Page 3
Page 263 and 264:
Page 265 and 266:
Page 267 and 268:
Page 269 and 270:
Page 271 and 272:
Page 273 and 274:
Page 275 and 276:
275 MINUTES of the SPECIAL MEETING
Page 277 and 278:
277 Special Council Meeting Page 3
Page 279 and 280:
279 ITN 13L.sr Placc H BROWNFIELD R
Page 281 and 282:
281 BROWNFIELD RENEWAL FUNDING PROG
Page 283 and 284:
Page 285 and 286:
Page 287 and 288:
Page 289 and 290:
289 Mayor and Council of Mission Fi
Page 291 and 292:
291 Fee Structure Proposal Proposal
Page 293 and 294:
293 From: Jennifer Russell Sent: We
show all

June 15, 2009 - District of Mission

You also want an ePaper? Increase the reach of your titles

Delete template?

Save as template?