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KPMG LLP 618 Greenwood Centre 3200 Deziel Drive Windsor ON N8W 5K8 Canada Telephone (519) 251-3500 Fax (519) 251-3530

INDEPENDENT AUDITORS' REPORT


To the Members of Windsor Utilities Commission


Opinion


We have audited the financial statements of Windsor Utilities Commission (the Entity), which comprise:



In our opinion, the accompanying financial statements present fairly, in all material respects, the financial position of the Entity as at December 31, 2019, and its financial performance and its cash flows for the year then ended in accordance with International Financial Reporting Standards (IFRS).


Basis for Opinion


We conducted our audit in accordance with Canadian generally accepted auditing standards. Our responsibilities under those standards are further described in the ''Auditors' Responsibilities for the Audit of the Financial Statements'' section of our auditors’ report.



We are independent of the Entity in accordance with the ethical requirements that are relevant to our audit of the financial statements in Canada and we have fulfilled our other ethical responsibilities in accordance with these requirements.



We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.