Auditor General
City of Windsor

The Auditor General shall be appointed for a term to be determined by Council and shall specify the terms and conditions of such appointment and shall possess qualifications and experience sufficient to ensure compliance with professional standards endorsed by Council.

Audits shall be conducted in accordance with either: a) The International Standards for the Professional Practice of Internal Auditing (IIA Standards); or b) Generally Accepted Government Auditing Standards (GAGAS), as determined by the Auditor General at the outset of the Auditor General's term of appointment and to be complied with during the term of appointment. The Auditor General is granted discretion to select other professional standards for specific projects where the Auditor General deems those standards more appropriate to the nature of the project; such project determinations do not supersede the overall standards for the office or function.

Accountability and Independence

• The Auditor General shall report to the Council.
• The office of the Auditor General shall be independent of the City Administration.

Responsibilities

• The Auditor General shall be responsible for assisting Council 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 Auditor General shall be responsible for carrying out financial (excluding attest), compliance, and performance audits of:
  • all programs, activities, and functions of all City departments and agencies, and of the offices of the Mayor and Members of Council.
  • local boards of the City as defined in part V.1 of the Municipal Act,
  • municipally controlled corporations as defined in the Municipal Act,
  • grant recipients as defined in part V.1 of the Municipal Act, and
  • any other agencies, boards commissions and corporations as Council may from time to time create or identify.
• At the request of Council the Auditor General may conduct financial (excluding attest), compliance, and performance audits of appropriate organizations that have an agreement with the City that contains provisions for an audit by the City.
• The Auditor General shall perform such other duties respecting audit matters as may be assigned by Council.

Reporting

• The Auditor General shall report annually to Council on the activities of their office and the discharge of their duties.
• The Auditor General may, as directed by Council, or at his or her discretion, report on a more frequent basis to Council

Access to Information

• In accordance with subsection 223.20(2) of the Municipal Act, the Auditor General 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 City, a local board, a municipally-controlled corporation, or a grant-recipient, as the case may be, that the Auditor General believes to be necessary to perform his or her duties under this by-law.

Fraud & Waste Investigations

• The Auditor General shall be responsible for the administration of the Fraud and Waste Hotline relating to any suspected acts of fraud or waste in accordance with the Fraud and Misuse of Assets Policy, and the Auditor General shall establish such protocols and procedures that are necessary for the conduct of such investigations.
• The Auditor General will have no responsibility to consider matters reported to the Fraud and Waste Hotline that occurred 10 years or more prior to the reporting thereof, unless the Auditor General so requests and Council specifically approves.

Office of the Auditor General

• The Auditor General is authorized to establish the Office of the Auditor General including managerial hierarchy and administrative policies and procedures.
• The Auditor General is authorized to appoint, promote, demote, suspend, and dismiss, subject to any personnel polices adopted by Council, all employees of the Office of the Auditor General.
• The Auditor General is authorized to review the performance of personnel within the Office of the Auditor General subject to any personnel policies applicable to employees of the City.
• The Auditor General is authorized to retain the services of any individual or corporation for purposes related to the operation of the Office of the Auditor General and execute all agreements and contracts required for the provision of such services.

Annual Budget

• The Auditor General shall submit the annual budget request for the following year for consideration and recommendation to Council by September 30th to be included in the City's budget process.

Immunity and Confidentiality

• The Auditor General and any person acting under his or her instructions shall be subject to the duty of confidentiality provided in section 223.22 of the Municipal Act, 2001, S.O 2001, c.25, as amended.
• Neither the Auditor General nor any person acting under the instructions of the Auditor General is a competent or compellable witness in a civil proceeding in connection with anything done under Part V.1 of the Municipal Act, 2001, c.25 as amended or of this by-law.

Role Clarification

• The Auditor General shall perform his or her responsibilities under this by-law in an independent manner separate from the Integrity Commissioner and Ombudsman.
• This by-law shall come into force and take effect on the day of the final passing thereof.

Annual Audit Plan

• In each year the Auditor General shall submit an annual audit plan to City Council for approval.
• Council may add to the annual audit plan from time to time.