Audit Committee

That this Committee DO NOW MOVE into closed session for the purposes of receiving information of a confidential nature respecting: A Matter respecting personal matters about identifiable individuals and employee negotiations – Internal Controls and Organizational Performance Divisional Restructuring and Outstanding Audit Reports.

That the Audit Committee meetings BE HELD on Mondays at 1:00 p.m. on the following dates in 2020: February 10, May 11, September 21 and December 7.

That the motion BE AMENDED to include the following clauses: 1. That the Audit Committee RETAIN the services of Deloitte to conduct a comprehensive and independent financial and process audit of all single source procurements, which occurred from January 2018 to December 2019, and report back to the Audit Committee on their findings and recommendations; and 2. That the auditors BE DIRECTED to conduct an exit interview with the terminated Director of Internal Audit for his feedback; and 3. That the Manager of Internal Audit together with the Director of Procurement REPORT BACK to the Audit Committee, independent of senior staff, with cost and a plan associated with establishing an independent Audit Office at Niagara Region as envisioned by the Municipal Act, 2001. Councillor Redekop spoke on a point of order stating the proposed amendment related to both Report AC-C 2-2020 (Agenda Item 5.2) and Report AC-C 3-2020 (Agenda Item 5.3). Committee Chair Rigby advised that the motion could be considered under Other Business (Agenda Item 7.0); therefore, Councillor Gale withdrew his motion to amend. Audit Committee Open Session Minutes AC 1-2020 January 20, 2020 Page 4 The following friendly amendment was accepted by the Committee Chair, and the mover and seconder of the motion: That Report AC-C 2-2020, dated January 20, 2020, respecting Procurement Audit Report, and Report AC-C 3-2020, dated January 20, 2020, respecting Non-competitive Procurement Audit Report BE RECEIVED for informa

That the following items BE RECEIVED for information: AC-C 31-2019 Approved Audited Statement of Revenues and Expenses for 527 Carlton Street, Niagara Regional Housing Project Audit Committee Open Session Minutes AC 1-2020 January 20, 2020 Page 5 PHD 15-2019 Approval of the 2018 Healthy Babies, Healthy Children Program Schedule of Revenues and Expenses COM 34-2019 Approval of 2018 Child Care Services Schedule of Revenues and Expenses

1. That the Audit Committee RETAIN the services of Deloitte to conduct a comprehensive and independent financial and process audit of all single source procurements, which occurred from January 2018 to December 2019, and report back to the Audit Committee on their findings and recommendations; and 2. That the auditors BE DIRECTED to conduct an exit interview with the terminated Director of Internal Audit for his feedback; and 3. That the Manager of Internal Audit together with the Director of Procurement, REPORT BACK to the Audit Committee, independent of senior staff, with cost and a plan associated with establishing an independent Audit Office at Niagara Region as envisioned by the Municipal Act. The following friendly amendment was accepted by the Committee Chair, and the mover and seconder of the motion: That clause 1 of the motion BE AMENDED as follows: 1. That the Audit Committee RETAIN the services of Deloitte an external auditor to conduct a comprehensive and independent financial and process audit of all single source procurement matters reference in Reports AC-C 2-2020 and AC-C 3-2020 including all procurements, which occurred from January 2018 to December 2019, and report back to the Audit Committee on their findings and recommendations. Audit Committee Open Session Minutes AC 1-2020 January 20, 2020 Page 6 The following friendly amendment was accepted by the Committee Chair, and the mover and seconder of the motion: That the motion BE AMENDED to remove clause 3. T