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Internal Audit and Evaluation Documents

Prepared by: Interis Consulting Inc.

FINAL REPORT

September 2006

Table of Contents


Executive Summary

Parks Canada Agency (PCA) is conducting a series of cyclical audits of Field Units, service centres and the national office to review key financial, administrative and management practices. The audits focus on compliance with Treasury Board Secretariat (TBS) and PCA policies and practices. The audit of Gwaii Haanas Field Unit was conducted as part of this cyclical audit program.

The objectives of this audit were to confirm whether due diligence is being exercised in key management processes and to provide assurance to senior management that processes and controls in place in Gwaii Haanas Field Unit are adequate to mitigate the risk of noncompliance to TBS and PCA policies and practices. The scope of this engagement included the review of the management control framework (MCF) over financial management and the following key financial process areas: Revenues; Contracting; Use of Acquisition Cards; Expenditures for Travel; Financial Coding and Payments to Suppliers.

In our opinion, sufficient audit work has been performed and the necessary evidence has been gathered to support the conclusions contained in this report.

Our observations and recommendations have been made in accordance with the Audit Reporting Rating System used by Parks Canada.

The following table illustrates the rating summary:

FINANCIAL PROCESS

RATING

Management control framework

GREEN

Controlled

Revenues

BLUE

Minor Improvements Needed

Contracting

BLUE

Minor Improvements Needed

Acquisition cards

BLUE

Minor Improvements Needed

Travel

GREEN

Controlled

Financial Coding

GREEN

Controlled

Payment to Suppliers

GREEN

Controlled

To address the minor weaknesses noted, it is recommended that:

  1. The Manager, Finance & Administration ensure that the monthly staff housing rental revenue as recorded in the General Ledger is reconciled monthly to the internal Field Unit schedule.

  2. The Manager, Finance and Administration ensure that advertisements are placed in the Observer, the local weekly newspaper, and on MERX, on a bi-annual basis, for vendors wishing to be pre-approved for specific types of work.

  3. The Finance and Administrative Officer ensure that adjustments (additions or deletions) to the MasterCard Purchase Register Log and the total amount recorded on the log are initialled by the Section 34 authority to ensure each line item has been approved.