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Report Finding: Description | Findings / Claims Tested |
Percentage of Findings | Page Reference |
---|---|---|---|
Finding 2: Pre-Authorization for Travel | 167/401 | 42% | 12 |
Finding 3: DH Travel Pre-Authorization | 43/69 | 62% | 13 |
Finding 4: Supporting Documents for Travel Claims | 57/401 | 14% | 14 |
Finding 5: FAA s.34 for Travel Claims Incomplete | 91/401 | 23% | 15 |
Finding 5: FAA s.33 for Travel Claims not Dated | 51/401 | 12% | 15 |
Finding 6: FAA s.34 for Hospitality Claims Incomplete | 36/115 | 31% | 16 |
Finding 7: Circumstance of Hospitality Documented | 12/115 | 10% | 17 |
Finding 7: Hospitality Event Attendee Details | 21/115 | 18% | 17 |
Web Site References (links current as of 12 Aug 08)
Account Verification Policy
Financial Administration Act
Guidance: Proactive Disclosure of travel and hospitality expenses
Hospitality Policy
Payments and Settlements Requisitioning Regulations, 1997
Policies and Guidelines for Ministers' Offices
Policy on Active Monitoring
Policy on Commitment Control
Policy on Delegation of Authorities
Policy on Electronic Authorization and Authentication
Policy on Payment Requisitioning and Payment on Due Date
Policy on Using Traveller Cheques, Travel Cards and Travel Accounts
Special Travel Authorities
Terms and Conditions of Employment for Full Time Governor in Council Appointees
Travel Directive
Values and Ethics Code for the Public Service
The following table presents the list of recommendations as well as a description of the actions being taken to address them.
Recommendations | Management Action |
---|---|
Governor in Council Appointees: Departments and agencies should ensure that the specific travel expense entitlements and supporting documentation applicable to GIC appointees within their respective organizations are clearly communicated to the appointees and explained to those responsible for the administration of travel expenses and claims. Such communication and explanation should include specific reconciliation to pertinent policy and regulations, including the identification of any provisions that are unique to the SDA. | Organizations have improved their travel and hospitality procedures with regards to GIC appointees. As an example, pre-authorizations and section 34 approvals are authorized by an independent senior official (such as the SFO). One organization has debriefed their GIC appointees on the preliminary findings of this audit and provided further explanation of travel and hospitality requirements. Another organization is planning to provide written guidance to all future GIC appointees to clarify responsibilities for travel entitlements. |
Travel & Hospitality Administration: The officer responsible for financial administration within the respective SDAs should provide, or reinforce, direction and monitoring to ensure appropriate rigour in the administration of travel and hospitality. This will include a requirement for appropriate pre-authorization and subsequent certification of claims by delegated authorities. Payments should not be authorized in the absence of applicable supporting documents. | All organizations accepted the travel and hospitality administration recommendation and are in the process of strengthening compliance in this area; in particular corrective action with respect to authorizations. Pre-authorization (S32) – Measures to strengthen pre-authorization in organizations include: travel and hospitality pre-authorization forms, flagging of claims which are not pre-authorized, training sessions, increased awareness of pre-authorization requirements, and increased monitoring. Organizations have also taken steps to ensure deputy heads and GIC appointee's expenditures are pre-authorized by an independent delegated senior official. Funds release (S33) and S34 Verification – Corrective actions to strengthen this area include the provision of additional training and awareness to managers regarding authorizations being signed and dated. S34 Supporting documentation – Improved procedures and training to financial administration staff have been implemented to ensure compliance with section 34 verification. As an example in one organization, financial officers have been asked to increase the level of attention paid to supporting documentation; claimants are contacted to obtain missing documentation, and a manager's approval must be provided along with a written explanation of the expense. All training on travel and hospitality administration procedures is on-going and procedure improvements have been implemented as of the end of the fiscal year 07/08. Organizations have updated their delegation of authorities chart. Updated delegation charts should be approved by the end of the fiscal year 09/10 with updates being made as necessary e.g. with a change of Minister or Chairperson. |
Hospitality Policy Interpretation: SDAs should ensure that the applicable requirements are clearly communicated and understood by their employees and GIC Appointees and that clarification is sought as required. | Organizations have adopted measures to communicate hospitality policy entitlements including: recognizing the requirement for full proactive disclosure for hospitality expenses; ensuring forms include number of attendees, purpose, details, cost; increasing requirements for supporting documentation; training and information sessions for managers and written clarification on hospitality policy for GIC appointees. These actions will be complete by the end of 2008. |
Training: SDAs should ensure that sufficient training is provided for their employees that addresses the FAA, Travel Directive and Hospitality Policy, the Special Travel Authorities, Terms and Conditions of Employment for Full-time Governor in Council Appointees, Payments and Settlements Requisitioning Regulations 1997, SDA-specific authorities and delegation instruments. | All organizations responding indicated that they would provide their employees with further training in the form of meetings, information sessions, or individual training, on the Financial Administration Act, Travel Directive, and Hospitality Policy. All training sessions should be completed by the end of the fiscal year 08/09. |
Electronic Authorization: SDAs should consult with the Office of the Comptroller General and Chief Information Officer Brach, to ensure that processes for electronic authorization of travel and/hospitality claims meet applicable requirements to achieve and demonstrate compliance with the TB Policy on Electronic Authorization and Authentication, and, correspondingly, the Financial Administration Act. | This recommendation was directed to three organizations. Two organizations have been working with their electronic service providers to ensure compliance with TBS policies. The third organization did not agree with the auditor's observations. Although they do complete FAA Section 34 electronically, they complete their verification in compliance with the Communications Security Establishment process and do not believe change from this practice is necessary. |