City of Kingston
Administrative Policies Committee
Agenda

Desirée Kennedy, Chief Financial Officer & City Treasurer will be present and introduce Lori Huber, KPMG, who will speak to the Committee regarding the Audited Financial Statements Year Ended December 31, 2024 Report. 

The Report of the Chief Financial Officer & City Treasurer (AP-25-020) is attached. 

Recommendation: 

That the Administrative Policies Committee receive: 

• the Audited Financial Statements and Other Financial Information of The Corporation of the City of Kingston, Year Ended December 31, 2024, attached as Exhibit A to Report Number AP-25-020;
• KPMG’s 2024 Audit Findings Report for The Corporation of the City of Kingston for the year ended December 31, 2024, attached as Exhibit B to Report Number AP-25-020; and

That the Administrative Policies Committee recommends to Council: 

That Council approve the Audited Financial Statements and Other Financial Information of The Corporation of the City of Kingston, Year Ended December 31, 2024, attached as Exhibit A to Report Number AP-25-020. 

That the Administrative Policies Committee resolve itself into the Board of Management for Rideaucrest Home

The Report of the Commissioner of Growth & Development Services (AP-25-014) is attached. 

Recommendation: 

That the Administrative Policies Committee recommend to Council:

That By-Law Number 2005-100, A By-Law for Prescribing Standards for the Maintenance and Occupancy of Property within the City of Kingston, as amended, be further amended, as per Exhibit A to Report AP-25-014.  

The Report of the Commissioner, Growth & Development Services (AP-25-017) is attached. 

Recommendation:

That the Administrative Policies Committee recommend to Council: 

That By-Law Number 2005-100, A By-Law for Prescribing Standards for the Maintenance and Occupancy of Property within the City of Kingston, as amended, be further amended, as per Exhibit A to Report Number AP-25-017; and

That staff monitor the implementation of changes and report back to Administrative Policies Committee one year after the date of the by-law changes come into effect; and

That the City of Kingston By-Law Enforcement Policy be amended as per Exhibit B to Report Number AP-25-017.

The Report of the Chief Financial Officer & City Treasurer (AP-25-019) is attached. 

Recommendation:

That the Administrative Policies Committee recommend to Council: 

That Council approve the cancellation, reduction, or refund of taxes pursuant to applications made under Sections 357 and 358 of the Municipal Act, 2001, totaling $42,303.99, of which $32,863.00 is the City’s portion and the amount charged back to the school boards and Downtown Kingston! Business Improvement Area are $8,517.43 and $923.56, respectively, as listed in Exhibit A attached to Report Number AP-25-019.

The Report of the Chief Financial Officer & City Treasurer (AP-25-016) is attached. 

Recommendation:

That the Administrative Policies Committee recommend to Council: 

That Council, in accordance with Section 296(1) and (3) of the Municipal Act, 2001, as amended, authorize the appointment of KPMG LLP as auditor of The Corporation of the City of Kingston and Kingston-Frontenac Public Library for a period of three years (2025-2027), with the option of extending the appointment for two additional years (2028-2029); and

That Council delegates authority to the Chief Financial Officer and City Treasurer, at his/her discretion, to extend the appointment of KPMG LLP as auditor of The Corporation of the City of Kingston and its local boards by exercising the option of appointment for two additional years for the period January 1, 2028 to December 31, 2029; and

That Council delegate authority to the Chief Financial Officer and City Treasurer to sign audit engagement letters with KPMG LLP, in a form satisfactory to the City Solicitor, to engage KPMG LLP to conduct audits on behalf of the City of Kingston and its local boards for the period January 1, 2025 to December 31, 2027, as well as any extensions of appointment; and

That a draft by-law, attached as Exhibit A to Report Number AP-25-016, be presented for all three readings to appoint KPMG LLP as auditor for the City of Kingston and its local boards for a period of three years (2025-2027), with the option of appointing for two additional years (2028-2029).