Audit Committee

That Report AC-C 3-2026, dated May 25, 2026, respecting 2025 Audited Consolidated Financial Statements, BE RECEIVED and the following recommendations BE APPROVED: 1. That the audited consolidated financial statements for the Regional Municipality of Niagara (the “Niagara Region”), including the sinking fund and trust fund financial statements, for the year ended December 31, 2025, presented in Appendix 1 to Report AC-C 3-2026, BE APPROVED; 2. That the audit findings report pertaining to the audited consolidated financial statements of the Niagara Region for the year ended December 31, 2025, presented in Appendix 2 to Report AC-C 3-2026, BE RECEIVED for information; and 3. That staff BE DIRECTED to co-ordinate with the auditors to finalize the statements as presented.

That Memorandum AC-C 4-2026, dated May 25, 2026, respecting Status Update on Internal Audit Engagements, BE RECEIVED for information.

That the following BE RECEIVED for information: AC-C 5-2026 Whistleblower Complaint Reporting and Investigation Audit Report AC-C 7-2026 Semi-Annual Whistleblower-Type Complaints Summary (June 7, 2025 – February 28, 2025) AC-C 6-2026 Niagara Regional Housing 2025 Draft Audited Financial Statements AC-C 8-2026 Niagara Peninsula Conservation Authority 2025 Financial Statements JBM-C 3-2026 Court Services 2025 Draft Audited Schedule of Revenues, Expenses, and Funds Available for Distribution AC-C 9-2026 2024 Canadian Award for Financial Reporting