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audit/auditor

Township of Lanark Highlands - August 6, 2024

239(2)(a) Security of the property|audit/auditor

The Ombudsman found that a discussion with an auditor relating to a management letter regarding draft financial statements fit within the exception for security of the property of the municipality because the information discussed related to an ongoing threat to the security of the municipality’s property.

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Municipality of St.-Charles - October 3, 2019

financial information|audit/auditor

The Ombudsman reviewed the in camera session of the meeting of the Committee of the Whole for the Municipality of St.-Charles, in which documents and recommendations about the municipality’s finances were discussed. The Ombudsman found that information provided to council by staff about a municipality’s finances generally does not fit within any of the exceptions to open meeting rules. Therefore, the discussions at this meeting did not fit within the exception.

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Municipality of St.-Charles - February 4, 2016

239(2)(a) Security of the property|financial information|fraud|theft|audit/auditor

The Ombudsman reviewed a closed meeting held by council for the Municipality of St.-Charles to discuss a draft financial report from its auditors. The meeting was closed under the security of the property exception. The auditors gave a presentation to council about the municipality’s finances. The Ombudsman found that there may be circumstances when a discussion about a municipality’s finances fits within the security of the property exception. For example, cases of fraud or theft of municipal property, or threats. However, the auditor’s presentation contained information about the municipality’s finances, but did not include a discussion of any potential loss or damage to that property. Therefore, the discussion did not fit within the security of the property exception.

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Municipality of St.-Charles - February 4, 2016

239(2)(b) Personal matters|audit/auditor|conduct|performance|Parse discussion

The Ombudsman reviewed a closed meeting held by council for the Municipality of St.-Charles to discuss audit reports and individual staff performance. The meeting was closed under the personal matters exception. The Ombudsman found that the audit reports contained municipal financial information and its findings did not reveal personal information about staff members. The fact that the municipality has a small staff and personal information about individual employees could be inferred from the auditor’s findings does not bring the discussion within the personal matters exception. The Ombudsman found that council’s discussion about individual employee conduct and performance did fit within the personal matters exception because staff members were identified by name. The Ombudsman found that council could have been parsed and the audit report could have been considered in open session, separate from the employee performance matters, because the two topics were distinct.

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Municipality of St.-Charles - February 4, 2016

239(2)(d) Labour relations or employee negotiations|performance|conduct|audit/auditor

The Ombudsman reviewed a closed meeting held by council for the Municipality of St.-Charles to discuss a draft financial report from its auditors, relying on the labour relations and employee negotiations exception. The auditors gave a presentation to council that included information about the performance of various departments. Council also discussed the job performance of particular employees and options council could pursue to address those issues. The Ombudsman found that the auditor’s presentation did not fit within the exception for labour relations or employee negotiations as it pertained to general information about how various departments had performed, rather than relations or negotiations with staff. The Ombudsman found that the portion of the discussion about job performance of particular employees fit within the cited exception.

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City of Greater Sudbury - February 14, 2013

239(2)(b) Personal matters|appointment|contract|audit/auditor

The Ombudsman reviewed a closed meeting held by council for the City of Greater Sudbury, which relied on the personal matters exception, to discuss the contract and appointment of the auditor general. The Ombudsman found that information about the employment contract of an identified member of staff is personal information. Therefore, council’s discussion fit within the personal matters exception. 

Read the Letter

The Ontario Ombudsman’s work takes place on traditional Indigenous territories across the province we now call Ontario, and we are thankful to be able to work and live on this land. 

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