Minutes City Council Monday, January 20, 2020

CITY OF WINDSOR

AUDITOR GENERAL CHARTER

INTRODUCTION

By virtue of the authority provided to a municipality in s. 223.19 of the MunicipaIAct, 2001 , 8.0. 2001, c. 25. (the “Act") The Corporation of the City of \Nlndsor (“City of Nndsor") appointed an auditor general (the “AG") on September 23. 2019 by Council Resolution CR485/2019.

The purpose, scope, authority, responsibilities and accountability of the AG for the City of Windsor are described in this Auditor General Charter (the "Chatter").

This Charter shall be periodically reviewed and updated, in consultation with City Council.

OVERVIEW

The AG is responsible for assisting the City of Windsor in holding itself and its administrators accountable for the quality of stewardship over public funds and for the achievement of value for money in municipal 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 role of the AG is not only to identify cost savings. When selecting audit projects, the AG attempts to balance audit work that will identify opportunities for cost reductions, loss avoidance, increased revenues, improved revenue collection, enhanced efficiency and effectiveness, and improvements to major control systems.

While cost savings may result from the work conducted by the AG, of equal importance is the work conducted to safeguard City of Windsor resources and ensure proper use of public funds Recommendations relating to the improvement of internal controls and the quality of stewardship over public funds are an important part of the AG‘s work but are not easily quantifiable. Reports which have no apparent immediate financial benefit may nevertheless have significant other long- term benefits to the City

REPORTING

The AG for the City of \Mndsor shall report directly to City Council and will issue the annual plan, reports and status updates through the Corporate Services Standing Committee (0380) to City Council.

Internal Audit personnel will report to and be overseen by the AG and support the AG in executing the mandates within this Charter. Internal Audit personnel, and their efforts/hours. will be directed by the AG. The AG has delegated the following powers conferred to him under the Act to the Internal Audit personnel who report to him, including all internal audit personnel: Scope, Duty to Furnish, Access to Records. Confidentiality and Testimony. (see Appendix A).