1. That the report from Brad Cecile, Manager, Internal Audit, to the Audit Committee Meeting of December 3, 2024, re: Road Resurfacing Audit 2024 Report, be received;
2. That the recommendations contained in Appendix 1: Road Resurfacing Audit 2024 Report, be approved; and
3. Whereas the current format of internal audit reports places management action plans and responses in an appendix, which may limit their visibility to stakeholders reviewing the reports; and
Whereas integrating management action plans and responses into the main body of the report would improve clarity, ensure greater transparency, and provide stakeholders with a comprehensive understanding of audit findings, including management’s commitments and the specific steps planned to address recommendations, thereby enabling more informed decision-making;
Therefore Be It Resolved that Internal Audit adopts an updated reporting format that incorporates management action plans and responses directly within the main body of audit reports, immediately following each audit finding and recommendation. Furthermore, the revised format shall be implemented by the first Audit Committee meeting of 2025.