budgetary considerations lead to the City's decision to eliminate the service, at the sole discretion of the City, the City may also cancel the contract with one hundred and twenty (120) days written notice, without penalty.

The proposed Auditor General Charter defines the purpose of the AG and outlines the scope, roles, responsibilities and authority of the AG.

The AG will report to the Corporate Services Standing Committee (CSSC) and develop a rolling three-year audit plan using an appropriate risk-based methodology. The audit plan, as well as any recommendations regarding changes to the plan, if required, will be submitted to the Corporate Services Standing Committee for review and approval.

The AG will have the authority to stop, delay or postpone active/ongoing or planned work in order to redirect efforts to conduct projects and analysis when an unplanned issue arises which the Auditor General believes should be investigated. The AG will report such changes to City Council, who may then accept the audit plan modification as presented or allocate additional resources so that sufficient funding is available for both the planned and unplanned audits. Any significant deviation from the approved audit plan will be communicated to the CSSC through periodic updates.

The AG is required to perform his or her responsibilities in an independent manner and is required to be objective in accordance with professional standards. In order to ensure maintenance of his independence and objectivity, the AG will remain free from interference by any element in the City of Windsor, including matters of audit scope, procedures, frequency, timing, or report content. Reports and status updates will continue to go to City Council through the CSSC.

Other key components of the Charter include the following:

•  The purpose of the AG is to provide independent, objective assurance and advice designed to add value and improve the City's operations;
•  The AG will carry out its responsibilities by providing objective and independent assessment, advice and assurance with respect to governance, risk management, accountability, and performance;
•  The AG, in the discharge of his duties, shall be accountable to the City of Windsor by reporting directly to City Council through the CSSC to provide oversight of the adequacy and effectiveness of the City's processes for controlling its activities and managing its risks;
•  The AG is entitled to have free access to all books, accounts, financial records, electronic data processing records, reports, files and all other papers, things or property belonging to or used by the municipality, its local boards, the municipally controlled corporations or the grant recipient, as the case may be, that the AG believes to be necessary to perform their duties.
•  The AG is responsible to consider fraud risks during the planning of audits, be alert to process deficiencies or other red flags which indicate the possibility that fraud