The Regional Municipality of Peel
By-law number 39-2025

A by-law to establish the position and duties of the Auditor General of The Regional Municipality of Peel

Whereas, the Municipal Act, 2001, S.O. 2001, c. 25, authorizes a municipality to appoint an Auditor General should it wish to do so;

And whereas, the Council of The Regional Municipality of Peel wishes to establish the position of Auditor General and to define certain duties and responsibilities of the Auditor General;

And whereas, the Council of The Regional Municipality of Peel wishes to continue to demonstrate a high level of accountability and continue to provide assurance to the public regarding the quality of stewardship over public funds and for the achievement of value for money in municipal operations;

And whereas, pursuant to the Municipal Act, 2001, S.O. 2001, c. 25, the Auditor General is responsible for assisting Council in holding itself and its administrators accountable for the quality of stewardship over public funds and for achievement of value for money in municipal operations;

Now therefore, the Council of the Regional Corporation enacts as follows:

Definitions

1. In this by-law,
   1. “Act” means the Municipal Act, 2001, S.O. 2001, c. 25 as amended.
   2. “Auditor General” means the Auditor General of The Regional Municipality of Peel.
   3. “Council” means council of The Regional Municipality of Peel.
   4. “Grant Recipient” means a person or entity that receives a grant directly or indirectly from Peel, a Local Board or Peel-controlled corporation.
   5. “Local Board” means a local board as defined in section 223.1 of the Act and, as such, specifically excludes the following:
      1. Peel Board of Health;
      2. The Regional Municipality of Peel Police Service Board;
      3. committee of management under the Fixing Long Term Care Act, 2021; and,
      4. all other local boards excluded under the definition of Local Board as defined in section 223.1 of the Act.
   6. “Peel” means The Regional Municipality of Peel.

Establishment of the Position, Powers and Duties of the Auditor General

2. The position and office of Auditor General is hereby established with the powers and duties as set forth in the Act and as assigned by Council, in respect of Peel, its Local Boards and such Peel-controlled corporations and Grant Recipients as Council may specify, subject to any limitations set forth in the Act.
3. Despite section 2, the Auditor General may exercise the powers and duties set forth in the Act and assigned by Council in respect of a local board as defined in section 1 of the Act or a Peel-controlled corporation or a grant recipient, for which section 223.19 of the Act and this By-law would otherwise not apply, where the local board, Peel-controlled corporation or grant recipient has requested that they do so.
4. Subject to and in accordance with this By-law, the Auditor General is responsible for assisting Council in holding itself and its administrators accountable for the quality of stewardship over public funds and for achievement of value for money in Peel operations.
5. When carrying out their duties under Part V.1 of the Act, the Auditor General has the general powers and duties and is subject to the limitations set out in sections 223.19 to 223.23 of the Act.

Selection Process

6. Recruitment or procurement of the Auditor General shall be undertaken by Council or such committee of Council as may be established for such purposes.
7. In accordance with the provisions of the Act, the Auditor General may, but is not required, to be a municipal employee.

Term, Appointment, Removal and Resignation

8. A two-thirds vote of all Council members is required for the appointment, removal from office or termination of the Auditor General.
9. The term of office of the Auditor General shall be as determined by Council, but shall not exceed seven years.
10. Despite Section 9 and subject to Section 11, the Auditor General’s term of office may be extended for a period of time by Council in exceptional circumstances.
11. An Auditor General shall not be re-appointed following the expiry of their term of office.
12. The Auditor General may resign from office at any time by giving 90 days written notice to the Regional Chair, unless the notice requirement is waived by both parties.

Remuneration

13. Where the Auditor General is an employee of Peel, the remuneration to be paid to the Auditor General shall be determined by Council or such committee of Council established or authorized by Council for such purposes, having regard to advice provided by the Director of Human Resources or an independent external firm retained for that purpose.
14. Where the Auditor General is an employee of Peel, the remuneration for the Auditor General shall be adjusted annually in accordance with any cost of living allowance approved by Council for Peel non-union staff generally, and the remuneration for the Auditor General shall also be reviewed periodically by Council or such committee of Council as may be established or authorized for such purposes through an independent external review.

Annual Audit Plan

15. The Auditor General shall submit an annual audit plan to Council.
16. No deletions or amendments to the annual audit plan shall be made except by the Auditor General.
17. Despite Section 16, Council or such committee of Council established or authorized by Council for such purposes, may add to the annual audit plan by a two-thirds vote of all Council or committee members.

Duties and Responsibilities

18. The Auditor General shall perform such duties respecting audit matters as may be assigned by Council or such committee of Council established or authorized by Council for such purposes, in accordance with this By-law and subject to any limitations set forth in the Act, and shall do so in an independent manner.
19. Subject to section 18, the Auditor General has the authority to carry out financial (excluding attest), compliance and performance audits of all programs, activities and functions of all Peel departments, Local Boards, the offices of the Regional Chair and members of Council, and Peel-controlled corporations.
20. For greater clarity, the responsibilities of the Auditor General shall not include the matters described in clauses 296(1)(a) and (b) of the Act.
21. The Auditor General is authorized to operate a confidential fraud and waste hotline.
22. The Auditor General shall report annually to Council or such committee of Council as may be established or authorized for such purposes on the activities of their office and the discharge of their duties.
23. The Auditor General shall report directly to Council or such committee of Council as may be established or authorized for such purposes on investigations and inquiries conducted by the Auditor General’s office.
24. The Auditor General shall disclose to Council or such committee of Council as may be established or authorized for such purposes any attempts at interference with the work of the Auditor General’s office.

Peer Review

25. The Office of the Auditor General shall undergo an external peer review once every three years to ensure compliance with recognized professional auditing standards.
26. The results of the external peer review shall be reported to Council or such committee of Council as may be established or authorized for such purposes.

External Audit

27. Where the Auditor General is an employee of Peel, the operations of the office of the Auditor General shall be included in the scope of the annual attest audit of The Regional Municipality of Peel, which shall be conducted by an external auditor appointed by and reporting to Council.
28. The Auditor General’s office shall undergo an annual compliance audit by an external auditor appointed by and reporting to Council.

Office of the Auditor General

29. The Auditor General shall be independent of Peel’s administration.
30. The Auditor General shall have full carriage and control of, and shall be fully responsible for, the conduct and accountability of their office and shall manage their office in compliance with all applicable laws, Peel by-laws and policies, including, where applicable, those that apply to external vendors.
31. Where the Auditor General is an employee of Peel, the Auditor General is responsible for submitting an annual budget request to Council or such committee of Council as may be established or authorized for such purposes for consideration and approval by Council.
32. If applicable in accordance with section 31 of this By-law, the Auditor General’s budget request shall generally follow the Peel corporate budget submission process as it relates to the level of information provided, the timelines and the formats used.
33. If applicable in accordance with section 31 of this By-law, the Auditor General shall not be required to submit their budget request to the Chief Administrative Officer or Chief Financial Officer and Commissioner of Corporate Services for review, approval or recommendation prior to submission to Council.

Initial Office of the Auditor General Budget

34. The initial budget for the Office of the Auditor General shall be determined by Council.

Office of the Auditor General Staff

35. Where the Auditor General is an employee of Peel, the Auditor General shall be responsible for the application of the Region’s employment related policies applicable to their staff with necessary modifications to reflect the independent nature of their functions.
36. Where the Auditor General is an employee of Peel, the Auditor General may appoint, hire, promote, demote, suspend and dismiss all employees of their office, subject to the provisions of any Peel employment related policies applicable to employees of Peel.
37. Notwithstanding section 29, where the Auditor General is an employee of Peel, the Auditor General shall consult with and take direction from the Chief Administrative Officer, and/or the Chief Financial Officer and Commissioner of Corporate Services, and/or Director of Human Resources and the Regional Solicitor and Commissioner of Legislative Services, where there is a staffing issue within the office of the Auditor General which may reasonably result in corporate responsibility or liability.
38. Where the Auditor General is an employee of Peel, the Auditor General may authorize the creation of positions and compensation levels in their office, within the office’s approved budget and in accordance with the Region’s salary grid and structure, having regard to comparable compensation levels across Peel for purposes of internal equity.

In Force

39. This By-law shall take effect upon enactment.

READ THREE TIMES AND PASSED IN OPEN COUNCIL this 10th day of July, 2025.