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Table of Contents

Executive Summary

Background
 Review Objectives
 Summary of Findings

Management Response

1.0 Background

2.0 Review Objectives and Scope

Approach

3.0 Overview of the Processes

Establishment of the compensation reserve
 Monitoring the compensation reserve
 Costing and allocation of the compensation reserve to departments

4.0 Audit Findings

(i) Absence of compensation reserve guidelines
 (ii) Documentation of the compensation reserve processes
 (iii) Wage base and employee population used to establish the compensation reserve is not revised annually
 (iv) Resources allocated to monitor and allocate the compensation reserve
 (v) In-house database
 (vi) Costing models relating to National Defence (DND) department and Royal Canadian Mounted Police (RCMP)
 (vii) Availability of information and documentation relating to Separate Employers and Crown Corporations
 (viii) Allocation information provided to TBS program analysts and departments

Appendix A - Mapping of processes

(1) Establishment of the compensation reserve
 (2) Monitoring of the compensation reserve
 (3) Allocation of the compensation reserve

 

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