COVID-19 Updates


To learn more about closures and our response to COVID-19, and for updates on District operations, visit


Audit Committee


The Audit Committee is a standing committee of Council which provides oversight of the annual audited financial statements, internal controls, and the external auditors.


1. Audited Financial Statements 
The Audit Committee will: 

  • review and recommend for approval the annual audited financial statements;
  • review the appropriateness and validity of fundamental assumptions and estimates and report exceptions to Council;
  • review and recommend for approval any changes to existing accounting policies or transactions that impact the financial statements in a significant manner;
  • review the evaluation of the system of internal controls, procedures, and documentation and report exceptions to Council;
  • review the status of outstanding litigation; and
  • review the Management Letter containing any findings or recommendations, including management’s response and subsequent follow-up. 

2. External Audit 
The external auditor is accountable to Council and the Audit Committee. The Audit Committee will: 

  • review the appointment of the external auditor; assessing performance and recommending appointment or reappointment of the external auditor; 
  • receive assurance from the external auditor on the independence of the external auditor; 
  • review the plans and conduct of the annual external audit, including, but not limited to: 
i) the engagement letter; 
ii) procedures to review the internal controls and management estimates; 
iii) materiality limit; 
iv) areas of financial risk identified by the auditor; and 
v) proposed fees.
3. Other 
On an annual basis, the Audit Committee will: 
  • review the terms of reference for the Audit Committee; 
  • review policies relevant to the Audit Committee’s functional responsibility; 
  • review the need for an internal audit function; and 
  • provide input to the Chief Administrative Officer on the performance of the Director, Financial Services.  

Membership and Quorum

The Mayor and all Councillors are members of the Committee. The Mayor is Chairperson. A quorum shall be four members of the Committee.

Staff Liaison

Isabel GordonDirector of Financial Services



Lesley Taylor, Committee Clerk


Terms of Reference

Next Meeting


After suspending all committee, board and working group meetings in mid-March in an attempt to slow the spread of COVID-19, the District of West Vancouver is resuming meetings via electronic communications facilities.

Members of the public are able to attend committee meetings in person in the Municipal Hall Council Chamber. The public will be able to listen to, and provide input during electronic meetings.  For your health and safety, physical distancing and enhanced cleaning and sanitization protocols have been implemented. If you are not able to attend a meeting in-person, written submissions regarding matters that fall within the committee’s mandate to consider can also be submitted to staff liaisons and will be circulated to members prior to a meeting for their information.

2020 Meetings

May 4 Notice  
Dec. 7    


2019 Meetings

May 13 Notice Minutes
Dec. 2 Notice Minutes