Meeting Date
Meeting Document Type
Minutes
Finance & Audit Committee Meeting Minutes
Audit Committee Members: Renaldo Agostino, Dr. Mark Awuku
Audit Committee Regrets: Robert Maich
Administration: Dr. Ken Blanchette, Emily Durance (recorder), Michael Horrobin
QUORUM: Confirmed
Michael Horrobin began the meeting by announcing that as per the revised Terms of Reference, and as the existing chair, Robert Maich, was not present, that Dr. Mark Awuku will be stepping into the role of Chair of the Finance & Audit Committee meeting, as is the role of the Board of Health Treasurer.
- Call to Order: Dr. Awuku, Chair
- Move to In-Camera
Motion: That the meeting move to in-camera.
Moved by: R. Agostino
Seconded by: Dr. M. Awuku
CARRIED
The committee moved to In-Camera at 2:05 p.m. - Agenda Approval
Motion: That the agenda be approved.
Moved by: Dr. M. Awuku
Seconded by: R. Agostino
CARRIED - Declaration of Conflict of Interest - None
- Move to In-Camera
- Approval of Minutes – September 4, 2024
Motion: That the minutes from the September 4, 2024 meeting be approved.
Moved by: Dr. M. Awuku
Seconded by: R. Agostino
CARRIED - Revised Terms of Reference (M. Horrobin)
Initially, this main purpose of the Audit Committee was to support the Board of Health in it’s responsibilities relating to the annual external audit. A recommendation by administration is being brought forward that will increase transparency on the financial situation of the Health Unit. The best way to allow for this transparency is to expand this committee to a Finance & Audit Committee. The committee will see an expanded mandate and be responsible for oversight of the organization’s financial reporting, budgeting, and internal controls, in addition to the original responsibility of overseeing the external audit.
Michael Horrobin suggested the name of the committee be changed to the Finance & Audit Committee, through an update to the Terms of Reference. The Terms of Reference of this committee will be reviewed on an annual basis.
The Finance & Audit Committee will be required to meet at least four times in a twelve-month period in order to fulfil its mandate. Currently, there are four meetings scheduled for 2025, as per the revised Terms of Reference, however, there are times where a meeting could be called to address any emerging issues.
The next Finance & Audit Committee is scheduled for Monday, June 16, 2025, and will include a review of the completed audit by the external auditor (KPMG).
The external auditor is not appointed by this board, but the Corporate of the City of Windsor. Even though we are not appointing the auditor, this committee has the right to meet with the auditor to address any concerns the committee may have. The auditor is accountable to the WECHU Board of Health and the Finance & Audit Committee. Michael Horrobin will be looking into the history of this, as this is not something he has seen before.
M. Horrobin reported that at the WECHU, the capital and operating budgets are combined into one document, which is not typical. There could come a time that we may have the budgets separated.
The budget will be seen by this committee before it is seen by the Board. During the Board meeting, M. Horrobin would present to the Board members, however, it would but it will not be as in-depth as it will be for the Finance & Audit Committee. This committee will recommend the budget for approval by the Board.
On a quarterly basis, the WECHU Finance Team will be able to provide an idea on where we stand with the budget.
Per the Finance & Audit Committee Terms of Reference, the Chair shall be the Board appointed Treasurer. The Treasurer will be given the opportunity to meet with the CFO before the meeting to ensure they are fulfilling their duties, which include oversight of the finances of the WECHU.
Quorum is 50 percent or more. This committee has three members; therefore, two members would need to attend the meeting in order to conduct the meeting business. The committee recommended that there be additional members added to the committee.
Michael Horrobin stated that him, Dr. Blanchette, and Dr. Awuku can discuss offline to determine if the committee should add two more members.
Minutes will be taken and provided to members of the Finance & Audit Committee at a subsequent meeting. Once minutes are approved by this committee, they will be included in the next board meeting package.
Motion: That the revised Terms of Reference be approved by this Committee and recommended to the Board of Health for approval.
Moved by: Dr. M. Awuku
Seconded by: R. Agostino
CARRIED - 2024 Q4 Financial Report (M. Horrobin)
Michael Horrobin presented on the year-end financial report for 2024.
For the twelve months ending December 31, 2024, the total amount under-budget was $1.2 million or 5%. Salaries and benefits from unexpected vacancies in different departments accounted for a large portion of the under-budget amount.
In 2024, the WECHU submitted one-time funding requests for KI pills, Infection Prevention and Control (IPAC) Hub, RSV/COVID, Practicum, and Medical Officer of Health Compensation Initiative. Only the IPAC Hub funding has been approved at this point. The budget variance could decrease if all or some of the aforementioned funding requests are approved. The WECHU expects to hear from the Ministry on the one-time funding requests in March 2025.
M. Horrobin reviewed a detailed analysis of the key variances that have led to the budget variance.
M. Horrobin reviewed the Ontario Seniors Dental Care Program budget for the year ending December 31, 2024. The total budget variance for the year is $142,000 or 5% based on the budget allocation approved by the Ministry. Again, salaries and benefits account for the majority of the variance.
Motion: That the above information be accepted by this Committee and recommended to the Board of Health for approval.
Moved by: R. Agostino
Seconded by: Dr. Awuku - 2025/2026 HBHC Budget (M. Horrobin)
This budget is for the Healthy Babies Healthy Children program covered by the Ministry of Children and Social Services (MCCSS). This operating budget for the fiscal year April 1, 2025 to March 31, 2026, requires approval by the Board of Health prior to submission to the MCCSS.
The budget for this program has been frozen for six years. In July 2024, the MCCSS announced that the budget will be increased to a base funding of $197,000.
There was an increase of two FTEs to the program, and some capital items were also included (updated laptops).
The main reason there is unspent money is due to vacancies within the department.
We invested in specialized staff training last year and is not needed this year, so we will see a reduction this year. - Proposed Motion:
Whereas, the Windsor-Essex County Health Unit receives grants from the Ministry of Children, Community, and Social Services to fund the Healthy Babies Healthy Children Program.
Whereas, the total budgeted expenditures for the Program for the period April 1, 2025 to March 31, 2026 is $3,091,990.00 and
Now therefore be it resolved that the Finance & Audit Committee recommend for approval to the Board of Health the operating budget as presented by Administration for the period of April 1, 2025 to March 31, 2026.
Moved by: Dr. Mark Awuku
Seconded by: R. Agostino
CARRIED - Next Meeting: At the Call of the Chair, or Monday, June 16, 2025.
Motion: That the meeting move out of in-camera and be adjourned.
Moved by: Dr. Awuku
Seconded by: R. Agostino
CARRIED
The meeting moved out of in-camera and adjourned at 3:26 pm. - Adjournment
RECORDING SECRETARY: E. Durance
SUBMITTED BY: K. Blanchette
APPROVED BY: