This page has been archived.
Information identified as archived on the Web is for reference, research or recordkeeping purposes. It has not been altered or updated after the date of archiving. Web pages that are archived on the Web are not subject to the Government of Canada Web Standards. As per the Communications Policy of the Government of Canada, you can request alternate formats on the "Contact Us" page.
Line of Enquiry |
Audit Criteria* |
---|---|
*Source: The Office of the Comptroller General's Core ManagementControls, which are organized around the federal government's MAF. | |
Management of Human Resources—Management Accountability Framework (MAF): Accountability |
Employees receive sufficient training on current account verification requirements. |
Current and formal instruction materials, guidelines and/or checklists are available and used by employees to support account verification activity. |
|
Verification of FAA-Certified Payment Requests—MAF: Stewardship |
Business processes and controls to validate key aspects of account verification for goods and services payment requests operate in accordance with authorities. |
Business processes and controls to validate key aspects of account verification for acquisition card post-payment requests operate in accordance with authorities. |
|
Business processes and controls to validate key aspects of account verification for employee payable requests (awards, conferences, hospitality, memberships, training and travel) operate in accordance with authorities. |
|
Monitoring and Reporting of Results—MAF: Results and Performance |
Compliance monitoring is performed effectively and on a periodic basis. |
The results of monitoring, including the causes of errors and remedial action, are reported to various levels of management on a periodic basis. |
Recommendation 1:
It is recommended that the Assistant Secretary, CSS, implement account verification business process improvements, including:
Priority Ranking |
Management Accountability Framework/ Core Management Control |
Management Action |
Completion Date |
Office of the Primary Interest |
---|---|---|---|---|
Medium |
Stewardship/ (AC-1, RM-3 ST-5, ST-7, ST-10) |
Management agrees with the recommendation |
Accounting Services and Management Practices for all |
|
A checklist for account verification of acquisition card payments will be prepared and disseminated to clients |
June 2010 |
|||
Checklists will be amended to include a requirement for evidence of goods receipt/services rendered in cases where this is practical, material and cost effective |
August 2010 |
|||
Checklists will be modified as recommended. |
May 2010 |
Recommendation 2:
It is recommended that the Assistant Secretary, CSS, implement, as practicable:
Priority Ranking |
Management Accountability Framework/ Core Management Control |
Management Action |
Completion Date |
Office of the Primary Interest |
---|---|---|---|---|
Medium |
Results and Performance (RP-3) |
Management agrees with the recommendation |
Accounting Services and Management Practices for all |
|
Risk Criteria will be developed and applied to key transaction types. An Account Verification Sampling Plan will be prepared. |
Completed |
|||
Risk based post audit of domestic travel expenditures will be implemented |
Completed |
|||
Error rates for other payment types (Goods and Services – External Vendors) will be analyzed to determine eligibility for risk based approach to account verification. |
November 2010 |
|||
Development of long term plan for monitoring account verification error rates including determination of frequency of monitoring and reporting. |
December 2010 |
|||
Implementation of Monitoring and Reporting Plan. |
February 2011 |