Audit Committee

Approve the agenda as presented.

Receive for information office of the city auditor report AUD-11-25 regarding status of Management Action Plans for Q4 2025 attached as Appendix A and Confidential Appendix B.

Receive for information office of the city auditor report AUD-12-25 regarding quarterly dashboard for the office of the city auditor as of Q4 2025 attached as Appendix A.

Receive for information office of the city auditor report AUD-15-25 regarding an update about the Whistleblower Policy & Program identified in the 2025 Annual Audit Plan.

Receive for information finance department report FIN-39-25 regarding evaluation of the external auditors and audit fee summary.

Approve the external audit plan for the fiscal year ended December 31, 2025, as presented by Deloitte LLP at the Audit Committee meeting of December 3, 2025 and attached as Appendix A to finance department report FIN-38-25.

Receive for information the AVL Performance Audit attached as Appendix A to office of the city auditor report AUD-13-25.

Direct the City Auditor to perform an audit of the allocation process of pool time for competitive swimming programs and report back to the Audit Committee by March 4, 2026.

Replace 'Committee of the Whole' with 'Audit Committee' and replace 'December 2, 2025' with 'March 4, 2026'.

Direct the Audit Committee Chair and the Head of Corporate Affairs to deliver the Audit Committees’ final performance rating and feedback from Committee discussions to the City Auditor, ensuring the information is submitted to Human Resources for inclusion in the merit program, where applicable, contained in Confidential Appendix A to corporate affairs report CAF-05-25.

Proceed into closed session on December 3, 2025 at 4:15 p.m. in accordance with the following provision under the Municipal Act: Pursuant to Section 239(2)(b) personal matters about an identifiable individual, including municipal or local board employees regarding Item 9.2.