Audit Travel Expenses and Compliance with Disclosure Policy

April 2007

Table of contents

• EXECUTIVE SUMMARY
• 1.0 INTRODUCTION
  • 1.1 Background
  • 1.2 Objectives
  • 1.3 Scope
  • 1.4 Methodology
• 2.0 FINDINGS AND RECOMMENDATIONS
  • 2.1 Management Control Framework
    • 2.1.1 Departmental Policy
    • 2.1.2 Accountability
    • 2.1.3 Monitoring
    • 2.1.4 Communication/Training
  • 2.2 Compliance with Travel Policy
    • 2.2.1 Pre-authorization of travel expenditures - Section 32 of the FAA
    • 2.2.2 Documentation in support of proper verification of Section 33 and 34 of the FAA
  • 2.3 Compliance with proactive disclosure
    • 2.3.1 General Findings
    • 2.3.2 Completeness of travel claims disclosed
    • 2.3.3 Accuracy of the travel information posted
• 3.0 CONCLUSION
• Annex 1 - List of Background Information and Supporting Documentation

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Report Clearance Steps

Planning phase completed August 2006

Field Work completed November 2006

Report Writing December 2006

Report sent for management response February 2007

Management response received April 2007

Report completed April 2007

Report approved by Departmental Audit and Evaluation Committee (DAEC) April 2007

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Acronyms used in the report

ATIP

Access to Information and Privacy

BTA

Blanket Travel Authority

DAO

Department Accounting Office

DM

Deputy Minister

EC

Environment Canada

FAA

Financial Administration Act

FTA

Frequent Travel Authority

NCR

National Capital Region

OPG

Outcome Project Group

P&C

Policy and Communication

P&Y

Pacific and Yukon

PDS

Proactive Disclosure System

PNR

Prairies and Northern Region

TAA

Travel Authority and Advance

TBS

Treasury Board Secretariat

TES

Travel Expert System

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Prepared by Audit and Evaluation

Acknowledgments

The Audit Team including Lise Gravel, Claudette Harrison and Julie Clavet-Drolet and led by Stella Line Cousineau under the direction of Jean Leclerc, would like to thank those individuals who contributed to this project.

Approved by:

____________________
Stephen McClellan
Chief Audit Executive

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