Audit and Evaluation of Class Contributions

2.1 Scope and Objectives

This audit covers a sample of 41 contribution agreements undertaken during FY 2000-2001 under programs or initiatives in this contribution class.

The objective of this audit was to determine whether there were sufficient management controls exercised over contribution agreements across the range of programs and initiatives that make up this class of contributions.  The audits purpose was also to assess whether there was compliance with Treasury Board policies, applicable sections of the Financial Administration Act and whether or not the Official Languages Act was respected.  More specifically we wished to determine:

• whether there were clear policies or statements of intent for funding for each program.
• The process associated with the selection and approval of recipients and projects, including levels of accountability and compliance with legislation and requirements of the 1996 Treasury Board Policy on Transfer Payments for those agreements signed before September 2000 and with new Transfer Payment Policy for those agreements signed after September.  In both cases this also includes compliance with Official Languages Act requirements.
• Whether contribution terms and conditions are established, unambiguous, and consistent across Regions where applicable and comply with the Treasury Board Policy on Transfer Payments.
• The integrity of payment procedures and consistency with requirements and agreed to levels of funding.
• The extent (frequency and depth), to which individual contributions are appropriately monitored to determine progress where appropriate and whether funding was used for the stated purpose.