Departments subject to the 2017 Directive on Internal Audit are to proactively disclose remuneration and expenses of individual external departmental audit committee members appointed by Treasury Board. This includes travel expenditures, as well as remuneration earned for time spent on the following activities: attendance at meetings, reasonable preparation time, travel time and time spent at training or orientation. Members’ expenses may vary based on requirements (e.g. onboarding and training for a new member, departmental initiatives requiring additional time and advice, special meetings and/or events, point of origin of a member’s travel, etc.). It is also expected that committee Chairs will incur higher expenses related to their additional responsibilities (i.e. agenda development, meetings with Deputy, etc.).