BACKGROUND

There was a meeting of the Board Finance and Audit Committee with KPMG on June 16, 2026. The following reports were reviewed by the Committee:

1. KPMG Audit Findings Report for the year ended December 31, 2025.
2. WECHU Financial Statements and Independent Auditor’s Report for the year ended December 31, 2025.
3. Ministry of Children, Community and Social Services (MCCSS) Program Initiatives Financial Statements and Independent Auditor’s Report for the year ended March 31, 2026.

The Board Finance and Audit Committee also met with the auditors without management present to discuss the audit and respond to any questions from the Committee. 

The Audit Findings Report indicated a potential risk regarding financial controls during the period in which the Director of Financial Services position is vacant during the recruiting process.   No other issues were identified through the audit process, and a clean audit opinion was provided for both sets of financial statements. A detailed report identifying the modifications to the financial controls has been prepared titled: Control Measures and Response to 2025 Audit.

The Finance and Audit Committee passed motions to recommend that the Board of Health approve the WECHU financial statements for the year ended December 31, 2025, and the MCCSS Program Initiatives financial statements for the year ended March 31, 2026.

PROPOSED MOTION

Motion:               That the Board of Health approve the WECHU financial statements for the year ended December 31, 2025.

Motion:               That the Board of Health approve the MCCSS Program Initiatives financial statements for the year ended March 31, 2026.