ARCHIVED - Horizontal Internal Audit: Delegation of Financial Authorities in Large Departments and Agencies

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ANNEXES

Annex A:  Participating Departments and Agencies
Annex B:  Treasury Board Policy on Delegation of Authorities
Annex C:  Audit Criteria
Annex D:  Project Advisory Committee Membership and Mandate

Annex A: Participating Departments and Agencies

1. Agriculture and Agri-Food Canada
2. Canada Border Services Agency
3. Canadian Heritage
4. Citizenship and Immigration Canada
5. Canadian International Development Agency
6. Correctional Services Canada
7. Environment Canada
8. Finance
9. Fisheries and Oceans, Department of
10. Foreign Affairs and International Trade Canada
11. Health Canada
12. Human Resources and Social Development Canada
13. Indian and Northern Affairs Canada
14. Industry Canada
15. Infrastructure Canada
16. Justice Canada
17. National Defence
18. Natural Resources Canada
19. Public Works and Government Services Canada
20. Royal Canadian Mounted Police
21. Transport Canada
22. Treasury Board Secretariat
23. Veterans Affairs Canada
24. Service Canada

Annex B:   Treasury Board Policy on Delegation of Authorities  

Link to policy published on the Treasury Board website:

Treasury Board Policy on Delegation of Authorities

Annex C: Audit Criteria

For the respective sub-objectives indicated, the following detailed audit criteria were established: 

Sub-Objective 1: Authorities, responsibility and accountability instruments and policies are established and clearly communicated.

1a)  Authority is formally delegated and aligned with individuals' responsibilities.  

1b)  Applicable delegations of authority policies are maintained by the organization or reliance on TB Policies are referenced to ensure an adequate level of control over delegated authorities.  

1c)  Effective communication of financial authorities/policies is carried out, (e.g. available on intranet and referenced by e-mail or other correspondence). 

1d)  Financial policies and authorities are known and understood by personnel.  

Sub-Objective 2: Delegation of Financial authorities and applicable policies are reviewed regularly and revised as required.

2a)  There exists the capacity and capability to identify, respect, enforce, and monitor adherence to central agency policies that have a direct interdependence with delegation of financial authority. 

2b)  Responsibility for review and revision of the delegation of financial authority instruments and policies is clear and is communicated in the appropriate organizational unit's mandates.  This responsibility is known, understood and applied accordingly.    

2c)  Evidence of regular review and / or revision exists (e.g. recently revised policies, decision memoranda noting policies considered and resulting decision to revise or not).  

2d)  The required authority level approves policy and authority revisions. 

Sub-Objective 3:  Compliance with Financial Management legislation, policies and authorities is monitored regularly.

3a)  Responsibility for monitoring of compliance with financial legislation, policies and authorities, is applied accordingly.  This monitoring is documented and reported to management.     

3b)  Members of senior management monitor the resulting reporting of compliance.    

3c)  Reporting to the oversight body includes a clear statement that compliance has been maintained or breaches noted and corrective actions taken.    

Annex D: Project Advisory Committee Membership and Mandate

Membership:

• Vincent DaLuz
• Robert Hamilton
• Robin Strang
• Lynden Hillier
• Diane Robertson
• Janak Shah
• Peter Everson

Mandate:

1. Review Audit Program for Phase II;
2. Provide ongoing advice on conduct of audit;
3. Provide advice on reporting of audit results for both Phases;
4. Review and comment on drafts of report;
5. Review and comment on protocols for conducting horizontal internal audits.

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