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Board of Governors of Exhibition Place · 2020-06-24 · 2020.EP11.9

The filed record

Audit Results and Year End Report for the Financial Statements for Exhibition Place for the Year Ended December 31, 2019

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The decision

2020-06-24 · Board of Governors of Exhibition Place · adopted

As filed

The Board of Governors of Exhibition Place: 1. Approved the Draft Audited Financial Statements attached as Appendix "A" to Attachment 1 of the report (June 10, 2020) from the Chief Executive Officer, Exhibition Place, PWC 2019 Year-End Audit Report to the Board of Governors of Exhibition Place. 2. Directed the transfer of the 2019 operating surplus of $2,244,300 to the City of Toronto.

On the agenda

As the city filed it

This report presents for the information of the Board, the Year End Report, and the audit results for the year ended December 31, 2019. The auditor of record for the Board, PricewaterhouseCoopers LLP ("PWC"), audits these financial statements in accordance with Canadian public sector accounting standards and summarizes issues of audit significance and provides the communications required by their professional standards.

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The audit report is the section of the audit results where the auditors make their suggestions and recommendations, based on audit findings to improve the accounting and internal control procedures. As noted in the full attached Audit Results, during the 2019 audit, the auditors are proposing to issue an unqualified report on the financial statements and have no significant internal control recommendations to report on. This report summarizes the auditor's comments which details can be found in full in the Attachment. A representative of PWC will be at the Board meeting on June 24, 2020.

Staff recommended

The Chief Executive Officer recommends that: 1. The Board approve the Draft Audited Financial Statements attached as Appendix "A" to Attachment 1, PWC 2019 Year-End Audit Report to the Board of Governors of Exhibition Place. 2. The Board direct the transfer of the 2019 operating surplus of $2,244,300 to the City of Toronto.

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