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ARCHIVED - Core Control Audit Criteria

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Directive on Delegation of Financial Authorities for Disbursements

Criteria Sub-Criteria Source

1) Delegation of Financial Authorities for Disbursements

Delegation instruments are appropriate, current, approved in accordance with the directive.
  • 1.1) Financial authorities delegated by the appropriate minister for his or her portfolio, or by the deputy minister for his or her department solely, in accordance with sections 33 and 34 of the Financial Administration Act are communicated in writing.
  • 1.2) At a minimum, controls pertaining to all delegated financial authorities are reviewed and updated annually and updated within 90 days of the arrival of a new minister.
  • 1.3) A signature of the minister or deputy minister is present for delegated financial authorities between departments using a Memorandum of Understanding.

2) Learning, Training & Development.

Employees receive appropriate training in accordance with requirements pertaining to financial management, contracting, and human resources.
  • 2.1) All managers receive mandatory training before they exercise their delegation of authority.
  • 2.2) Managers and executives validate their knowledge associated with their legal responsibilities to maintain their delegated authorities.

Directive on Expenditure Initiation and Commitment Control

Criteria Sub-Criteria Source

1) Funds commitment availability is certified by someone with the delegated authority prior to the expenditure initiation at the value expected to be incurred.
  • 1.1) Expense is approved by the appropriate authority.
  • 1.2) Expense is approved prior to the event.
  • 1.3) Commitment is recorded at the value expected to be incurred.

Directive on Account Verification

Criteria Sub-Criteria Source

1) The performance of account verification is done by someone with the delegated authority to do so, is accomplished on a timely basis and verifies the correctness of the payment requested.
  • 1.1) Account verification is performed by the appropriate delegated authority.
  • 1.2) Expense certified is properly supported with proof of execution and cost.
  • 1.3) Account verification is conducted on a timely basis.

2) The payment and settlement is carried out by someone with proper delegation of authority and for the correct dollar amount and to the right vendor on a timely basis.
  • 2.1) Invoice payment is issued for the correct amount, within the contract limit, and to the correct vendor.
  • 2.2) S.33 was signed by an employee with proper delegated authority.
  • 2.3) S.33 is completed before the payment is released.
  • 2.4) S.33 is processed on a timely basis, within payment terms.

Directive on Acquisition Cards

Criteria Sub-Criteria Source

1) Acquisition cards attribution is controlled and cardholders have acknowledged their responsibility in writing.
  • 1.1) The responsibility center manager recommended for the employee to have an acquisition card with defined credit limits.
  • 1.2) The CFO pre-approval was provided before issuing an organizational asset card.
  • 1.3) Limits on purchases categories and credit limit are set by the responsibility centre managers.
  • 1.4) The acquisition cards applications and restrictions are specified and communicated to cardholders and cardholders acknowledge their responsibilities and obligations prior to receiving an acquisition card from the coordinator.
  • 1.5) Departmental acquisition card coordinators are responsible for managing the departmental acquisition card program.

2) Funds commitment availability is certified by someone with the delegated authority prior to the expenditure initiation at the value expected to be incurred.
  • 2.1) Expense is approved by the appropriate authority.
  • 2.2) Expense is approved prior to the event.
  • 2.3) Commitment is recorded at the value expected to be incurred.

3) The performance of account verification is done by someone with the delegated authority to do so, is accomplished on a timely basis and verifies the correctness of the payment requested.
  • 3.1) Account verification is performed by the appropriate delegated authority.
  • 3.2) Expense certified is properly supported with proof of execution and cost.
  • 3.3) Account verification is conducted on a timely basis.

4) The payment and settlement is carried out by someone with proper delegation of authority and for the correct dollar amount and to the right vendor on a timely basis.
  • 4.1) Invoice payment is issued for the correct amount, within the contract limit, and to the correct vendor.
  • 4.2) S.33 was signed by an employee with proper delegated authority.
  • 4.3) S.33 is completed before the payment is released.
  • 4.4) S.33 is processed on a timely basis, within payment terms.

5) Cards are to be used solely for authorized government business-related purchases of goods, services and pre-approved hospitality expenditures.
  • 5.1) Cards are to be used solely for authorized government business-related purchases of goods, services and pre-approved hospitality expenditures.

Directive on Accountable Advances

Criteria Sub-Criteria Source

1) Accountable advances are established only when required and used solely for the purpose for which they were issued.
  • 1.1) Accountable advances are established only when required and are for legitimate expenses.
  • 1.2) The accountable advance is used solely for its legitimate, intended purpose.
  • 1.3) The amount of any accountable advance, including petty cash or change fund is calculated based on operational needs.
  • 1.4) An accountable advance is the most cost effective payment method.
  • 1.5) There is no evidence of transaction splitting.
  • 1.6) In the case of standing advances, confirmation of authority is received from PWGSC.

2) Accountable advances are properly safeguarded, accounted for, and reconciled.
  • 2.1) An individual is designated to be the fund custodian. Proper procedures are followed if custodian changes while fund is still in use.
  • 2.2) Custodian reconciles and reports on the fund on a regular basis.
  • 2.3) Unexpected balances of the fund are paid back to the department within 10 working days after the purpose of the fund is achieved.
  • 2.4) Standing advances are replenished to their original value unless their use justifies a decrease, increase, or complete recovery.

3) Adequate separation of duties exists with respect to advances.
  • 3.1) Separation of duties exists between petty cash custodian and those that deal with other advances.
  • 3.2) Section 34 and/or 33 of the FAA are not performed by the custodian for fund expenditures under any circumstances.

4) Funds commitment availability is certified by someone with the delegated authority prior to the expenditure initiation at the value expected to be incurred.
  • 4.1) Expense is approved by the appropriate authority.
  • 4.2) Expense is approved prior to the event.
  • 4.3) Commitment is recorded at the value expected to be incurred.

5) The performance of account verification is done by someone with the delegated authority to do so, is accomplished on a timely basis and verifies the correctness of the payment requested.
  • 5.1) Account verification is performed by the appropriate delegated authority.
  • 5.2) Expense certified is properly supported with proof of execution and cost.
  • 5.3) Account verification is conducted on a timely basis.

6) The payment and settlement is carried out by someone with proper delegation of authority and for the correct dollar amount and to the right vendor on a timely basis.
  • 6.1) Invoice payment is issued for the correct amount, within the contract limit, and to the correct vendor.
  • 6.2) S.33 was signed by an employee with proper delegated authority.
  • 6.3) S.33 is completed before the payment is released.
  • 6.4) S.33 is processed on a timely basis, within payment terms.

Policy on Contracting

Criteria Sub-Criteria Source

1) Procurement Strategy: Non-Competitive

(non-competitive method of supply include sole-source)

There is documentation on file to support the justification for non-competitive procurement contracts in accordance with section 6 of government contract regulations.
  • 1.1) Statement of work is defined prior to contract award.
  • 1.2) Justification on file for sole sourcing is appropriately documented and substantiated.
  • 1.3) Appropriate analysis is performed to achieve best value from the planning to appraise alternative contract.
  • 1.4) Former Public Servant services are justified and documented.
  • 1.5) Contracts with former public servants respect the twelve months "cool-off period".

2) Procurement Strategy

Appropriate tendering processes for bids are used in the proper circumstances.

  • 2.1) The appropriate procurement vehicle is used.
  • 2.2) The contracting vehicle chosen is used in compliance with its terms and conditions.
  • 2.3) There is no evidence of contract splitting.
  • Policy on Contracting - Section 4.1.4, 10.4, 10.5, 10.7, 10.8, 16.8.3, 16.8.4, 16.8.5, 16.8.10, Appendix H - 2.3, 2.4

3) Procurement Competitive

(methods of supply include contracts, standing offers and supply arrangements)

Bid evaluation criteria were provided on Request for Proposal (RFP) documents and were used for contractor selection in an open, fair and transparent manner.
  • 3.1) Bid selection method and evaluation criteria are clearly outlined in the bid solicitation document before the Request for Proposal is issued.
  • 3.2) For competitive processes, the Statement of Work (SOW), work description and evaluation criteria are open, fair and transparent and defined before bids are solicited.
  • 3.3) Contractors or goods were selected in accordance with the terms and conditions of the bid.
  • 3.4) The evaluation report has been signed by all the evaluators.

4) Expenditure Initiation

Funds commitment availability is certified by someone with the delegated authority prior to the expenditure initiation at the value expected to be incurred.
  • 4.1) Expense is approved by the appropriate authority.
  • 4.2) Expense is approved prior to the event.
  • 4.3) Commitment is recorded at the value expected to be incurred.

5) Contract Management.

Contracts and contract amendments were approved prior to the receipt of any goods or services or the expiration of the original contract and supporting documentation is retained on file.
  • 5.1) A copy of the signed, written contract is on file.
  • 5.2) Security requirements are addressed to ensure compliance with the provisions of the Government Security Policy.
  • 5.3) Intellectual Property (IP ) rights are identified and addressed.
  • 5.4) The contracts are signed by someone with the proper delegated authority.
  • 5.5) Contract and amendments are issued before goods or services are received.
  • 5.6.) Contract amendments are properly justified and substantiated.
  • 5.7) Contract amendments are approved by authorized officers.
  • 5.8) Contract amendments are issued before contract expiry date.

 

6) Account Verification.

The performance of account verification is done by someone with the delegated authority to do so, is accomplished on a timely basis and verifies the correctness of the payment requested.
  • 6.1) Account verification is performed by the appropriate delegated authority.
  • 6.2) Invoice certified is properly supported with proof of execution and cost.
  • 6.3) Account verification is conducted on a timely basis.

7) Contract Payment

The payment and settlement is carried out by someone with proper delegation of authority and for the correct dollar amount and to the right vendor on a timely basis.
  • 7.1) Invoice payment is issued for the correct amount, within the contract limit, and to the correct vendor.
  • 7.2) S.33 was signed by an employee with proper delegated authority.
  • 7.3) S.33 is completed before the payment is released.
  • 7.4) S.33 is processed on a timely basis, within payment terms.

8) Proactive Disclosure.

Contacts valued at over $10,000 are publicly disclosed.
  • 8.1) Contracts, including amendments, valued at over $10,000 meet minimum proactive disclosure requirements.

9) Payable at Year End. (PAYE)

A PAYE was properly set-up and the transactions were identified as such.
  • 9.1) A PAYE was properly set-up and the transactions were identified as such.
  • Policy on Payables at Year-End

National Joint Council Travel Directive and the Directive on Travel Cards and Travellers Cheques

Criteria Sub-Criteria Source

1) Government business travel expenses are managed to achieve fair, reasonable, and modern travel practices.
  • 1.1) Reason for government business travel is documented on the authorization to travel.
  • 1.2) Post-authorized travel requests are justified and on the file.
  • 1.3) Meal and incidentals allocations are reimbursed in accordance with specified rates.
  • 1.4) Accommodations are from a pre-approved Government supplier list or within appropriate limits.
  • 1.5) Rental vehicles, parking, and kilometric rates for the use of privately-owned vehicle respect the appropriate limits.
  • 1.6) Flight arrangements respect the appropriate limits.
  • 1.7) Employer uses departmental travel cards to the extent possible to prepay travel arrangements.

2) Funds commitment availability is certified by someone with the delegated authority prior to the expenditure initiation at the value expected to be incurred.
  • 2.1) Expense is approved by the appropriate authority.
  • 2.2) Expense is approved prior to the event.
  • 2.3) Commitment is recorded at the value expected to be incurred.

3) The performance of account verification is done by someone with the delegated authority to do so, is accomplished on a timely basis and verifies the correctness of the payment requested.
  • 3.1) Account verification is performed by the appropriate delegated authority.
  • 3.2) Expense certified is properly supported with proof of execution and cost.
  • 3.3) Account verification is conducted on a timely basis.

4) The payment and settlement is carried out by someone with proper delegation of authority and for the correct dollar amount and to the right vendor on a timely basis.
  • 4.1) Invoice payment is issued for the correct amount, within the contract limit, and to the correct vendor.
  • 4.2) S.33 was signed by an employee with proper delegated authority.
  • 4.3) S.33 is completed before the payment is released.
  • 4.4) S.33 is processed on a timely basis, within payment terms.

5) All travel expenses for designated senior level Government of Canada employees are proactively disclosed.
  • 5.1) Transaction meets the minimum Proactive Disclosure requirements.

6) Travellers cheques and advances are used in valid circumstances.
  • 6.1) Accountable advance cheques or travellers cheques are only used in place of a travel card in prescribed circumstances.

Directive on the Management of Expenditures of Travel, Hospitality and Conferences (formerly Hospitality Policy)

Criteria Sub-Criteria Source

1) Hospitality events are planned and conducted in an economical and appropriate way to facilitate government business, consistently with the events circumstances.
  • 1.1) Hospitality is planned and selected in an economical way and is necessary to achieve departmental mandates and priorities.
  • 1.2) Maximum per person costs conform with TBS limits given circumstances (meal allowances).
  • 1.3) Alcoholic beverages are in keeping with the Hospitality Policy.

2) Funds commitment availability is certified by someone with the delegated authority prior to the expenditure initiation at the value expected to be incurred.
  • 2.1) Expense is approved by the appropriate authority.
  • 2.2) Expense is approved prior to the event.
  • 2.3) Commitment is recorded at the value expected to be incurred.

3) The performance of account verification is done by someone with the delegated authority to do so, is accomplished on a timely basis and verifies the correctness of the payment requested.
  • 3.1) Account verification is performed by the appropriate delegated authority.
  • 3.2) Expense certified is properly supported with proof of execution and cost.
  • 3.3) Account verification is conducted on a timely basis.

4) The payment and settlement is carried out by someone with proper delegation of authority and for the correct dollar amount and to the right vendor on a timely basis.
  • 4.1) Invoice payment is issued for the correct amount, within the contract limit, and to the correct vendor.
  • 4.2) S.33 was signed by an employee with proper delegated authority.
  • 4.3) S.33 is completed before the payment is released.
  • 4.4) S.33 is processed on a timely basis, within payment terms.

5) Hospitality expenses for designated senior level employees are properly recorded and proactively disclosed.
  • 5.1) Transaction meets the minimum Proactive Disclosure requirements.

Directive on Leave and Special Working Arrangements

Criteria Sub-Criteria Source

1) Leave with pay and special working arrangements are approved and administered in accordance with the applicable directive.
  • 1.1) Leave with pay is authorized in a timely manner by a person with the appropriate delegated authority.
  • 1.2) Leave with pay is accurately recorded in the leave tracking system.

Casual Employees, Performance Pay Administration and Directive on Financial Management of Pay Administration

Criteria Sub-Criteria Source

1) Casual (non-Ex)

Key terms and conditions requirements for casual employees are being administered correctly.
  • 1.1) Casual employment for any one person is approved for period of no more than 90 days in any given calendar year.
  • 1.2) Casual employment terms are approved to exclude vacation leave in remuneration and include 4% in lieu.
  • 1.3) Employee remuneration and benefits are set within defined provisions.

2) Casual (non-Ex)

Employee's security screening is managed properly and subject to proper delegated authority.
  • 2.1) Security assessments and reliability checks levels are defined and determined as conditions of employment.
  • 2.2) Individual who will access government information and assets are security screened at the level defined before the commencement of their duties.
  • 2.3) Security clearance and reliability checks are reviewed and approved by an authorized delegated authority.

3) Executive Group & Excluded Employees

Performance pay is administered correctly and approved by the appropriate delegated authority.
  • 3.1) Annual Performance Review is based on pre-set objectives and are completed and documented on a yearly basis.
  • 3.2) Performance pay is allocated only to eligible employees.

4) Financial Management of Pay Administration

Funds commitment availability is certified by someone with the delegated authority prior to the expenditure initiation at the value expected to be incurred.
  • 4.1) Expense is approved by the appropriate authority.
  • 4.2) Expense is approved prior to the event.
  • 4.3) Commitment is recorded at the value expected to be incurred.

5) Financial Management of Pay Administration

The performance of account verification is done by someone with the delegated authority to do so, is accomplished on a timely basis and verifies the correctness of the payment requested.
  • 5.1) Account verification is performed by the appropriate delegated authority.
  • 5.2) Expense certified is properly supported with proof of execution and cost.
  • 5.3) Account verification is conducted on a timely basis.

6) Financial Management of Pay Administration

The payment and settlement is carried out by someone with proper delegation of authority and for the correct dollar amount and to the right vendor on a timely basis.
  • 6.1) Invoice payment is issued for the correct amount, within the contract limit, and to the correct vendor.
  • 6.2) S.33 was signed by an employee with proper delegated authority.
  • 6.3) S.33 is completed before the payment is released.
  • 6.4) S.33 is processed on a timely basis, within payment terms.

7) Financial Management of Pay Administration

Adequate segregation of duties exists in pay administration roles.
  • 7.1) Adequate segregation of duties, such as ensuring the custody and distribution of cheques and direct deposit payment statements, exists in pay administration roles.

8) Financial Management of Pay Administration

Departure procedures for the department are followed.
  • 8.1) Departmental procedures are in place and followed with regards to departure to certify that all money owing to the Crown, or any other assets, are accounted for before an employee leaves the organization.
Date Modified: 2012-05-29
 
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