February 25, 2026 Audit and Finance Standing Committee

Agenda

1. CALL TO ORDER AND LAND ACKNOWLEDGEMENT

2. APPROVAL OF MINUTES – January 21, 2026

3. APPROVAL OF THE ORDER OF BUSINESS AND APPROVAL OF ADDITIONS AND DELETIONS

4. BUSINESS ARISING OUT OF THE MINUTES

5. CALL FOR DECLARATION OF CONFLICT OF INTERESTS

6. MOTIONS OF RECONSIDERATION – NONE
7. MOTIONS OF RESCISSION – NONE

8. CONSIDERATION OF DEFERRED BUSINESS – January 21, 2026
8.1 Wanderers Grounds Stadium Expenditures [PDF]
Motion: 
That the Audit and Finance Standing Committee recommend that Halifax Regional Council:
1.  Approve a one time withdrawal of $590,385 from the Options Reserve Q421, with this amount deposited to Cost Centre C721 in order to fund the Wanderers Grounds Temporary Stadium Expenditures; and,

2. Pay the Halifax Wanderers Football Club (HWFC) the amount of $590,385, in accordance with the Services Agreement, with such payment addressing both the HWFC fees to manage the Wanderers Grounds stadium on behalf of HRM and to reimburse HWFC the additional expenses it properly incurred in its management of the Wanderers Grounds stadium. 

9. NOTICES OF TABLED MATTERS – NONE

10. CORRESPONDENCE, PETITIONS & DELEGATIONS
10.1 Correspondence 
10.2 Petitions
10.3 Presentations – None

11. PUBLIC PARTICIPATION

12. INFORMATION ITEMS BROUGHT FORWARD – NONE

13. REPORTS
13.1 STAFF
13.1.1 Transfer of Approved Business Systems Funding to HRP Technology Innovation Project CI250012 [PDF]
Motion:
That the Audit and Finance Standing Committee recommend Halifax Regional Council approve the transfer of funds from capital project CI990023 – HRP Records Management Optimization and capital project CI220002 – HRP Intranet Refresh to capital project CI250012 – HRP Technology Innovation as outlined in the Financial Implications section of the staff report dated February 12, 2026.

13.1.2 2025/2026 Write off of Uncollectible Accounts [PDF]
Motion: 
That the Audit and Finance Standing Committee forward this report to HRM Regional Council for approval and recommend that Halifax Regional Council approve:  
1. The real property tax accounts in the amount of $42,291.98 comprised of $28,510.58 principal and $13,781.40 interest as summarized in Schedule 1 of the staff report dated February 21, 2026 be formally written out of the books of account;  

2. The general revenue accounts in the amount of $96,431.83 comprised of $86,245.29 principal and $10,215.66 interest as summarized in Schedule 1 of the staff report dated February 21, 2026be formally written out of the books of account; and   

3. The recreation accounts in the amount of $6,056.96 comprised of $6,056.96 principal and $0.00 interest as summarized in Schedule 1 of the staff report dated February 21, 2026be formally written out of the books of account. 

13.1.3 Third Quarter 2025/26 Financial Report [PDF]
- Presentation [PDF]
Motion: 
That the Audit and Finance Standing Committee forward the Third Quarter 2025/26 Financial Report to Regional Council for their information.

14. MOTIONS - NONE

15. IN CAMERA (IN PRIVATE)
The Standing Committee may rise and go into a private In Camera session, in accordance with Section 19 of the Halifax Regional Municipality Charter, for the purpose of dealing with the following:

15.1 In Camera (In Private) Minutes – January 21, 2026
Motion:
That the In Camera (In Private) minutes of January 21, 2026 be approved as circulated.

15.2 PERSONNEL MATTER - Private and Confidential Report 
A matter pertaining to an identifiable individual or group.
Motion:
That the Audit and Finance Standing Committee:   
1. Adopt the recommendations as outlined in the private and confidential report dated February 19, 2026; and   

2. Direct that the private and confidential report dated February 19, 2026 be maintained private and confidential. 

15.3 CONTRACT NEGOTIATIONS – Private and Confidential Report
A matter pertaining to contract negotiations and legal advice.
Motion: 
That the Audit and Finance Standing Committee convene in camera (in private) to discuss the matter.

16. ADDED ITEMS

17. NOTICES OF MOTION

18. DATE OF NEXT MEETING – March 25, 2026

19. ADJOURNMENT

INFORMATION ITEMS

1. Memorandum from the Legislative Assistant dated February 18, 2026 re: Requests for Presentation to Audit and Finance Standing Committee – None [PDF]

2.  Memorandum from the A/Chief Administrative Officer dated February 4, 2026 re: Action Plan – Recreation Program Planning Audit [PDF]

For further information regarding this meeting, please contact Dorothy Maponga, Legislative Assistant, at Dorothy.maponga@halifax.ca or 902-478-2408

To submit correspondence, email clerks@halifax.ca  
More information: https://www.halifax.ca/city-hall/regional-council/communicating-halifax-regional-council