Audit (Finance and Material Resources) Committee

Mandate Audit (Finance and Material Resources) Committee Mandate 2025-2026

The mandate includes the review and recommendation to the Council of Commissioners regarding issues specifically referred by Council.

Audit Functions:

The mandate of the external auditors;
The selection of the external auditor to the Council of Commissioners;
The review of the audit plans;
Any matters that impairs the conduct of the external audit;
The annual audited financial statements, including the auditor’s report and the memorandum of findings and recommendations;
The acceptance of the annual audit report;
Assisting Council in interpreting such documents;
The implementation of the external auditor’s recommendations;
The corrective action plan developed by the Board and its

The appointment, if deemed needed, of an internal auditor;
The oversight of the internal controls, including reviewing the annual plan to ensure that high risk areas and key control activities are periodically evaluated and tested and reviewing the results of internal audit controlled activities;
Significant recommendations and findings of the internal.4

Financial reports March 31 and annually, including budgets and forecasts of year-end results;
Changes in accounting principles and internal control;
Any situation that could have a material effect on the financial position of the Board;
The acquisition and use of the financial resources of the School Board, schools and centers;
Financial advice or information in support of educational and/or operations proposals that require funds or economic analysis and make recommendations to Council;
The budgets and financial statements that are provided accurately reflect the activity and performance of the financial resources of the School Board, its schools and centers and make recommendations to Council;
The compliance with by-laws and policies as they relate to the financial matters of the Board;
Follow-up of the recuperation.

Major building projects to be included in the five-year plan;
Hiring of professionals related to major building projects as governed by the “Law and regulation on contracts of public bodies” (LCOP);
Financial control and implementation of building modifications and extra expenditures of more than $25,000 not delegated by council relative to the application of the LCOP;
Other significant material resources such as Physical health and safety, land sales, rentals, and major service

Approved by the Audit (Finance and Material Resources) Committee on April 1, 2025. Adopted by Council on April 15, 2025.

Pamela Booth Morrison (Chair)
Lesley LIewelyn Cuffling
David Fournier
Patrick Michaud
Giovanni Giummarra
Kevin Megin
Melissa Parent

Pamela Booth Morrison
Chair – Audit (Finance and Material Resources) Committee
Email: pbooth-morrison@rsb.qc.ca

Stéphanie Bartolomeu
Director of Financial Resources
Tel.: 450-672-4010 Ext. 5260
Email: sbartolomeu@rsb.qc.ca