HRSDC PTD 2004/2005

Financial Review Conclusions

The total amount of claimed expenditures reviewed by PTD was $6,571,776. Of the total reviewed, $34,591 of costs claimed by the contribution recipients and reimbursed by the department was deemed not allowable under the existing project agreements.

• In 12 cases, the amounts claimed by the sponsor had not been incurred. This accounted for $14,203 in adjustments.
• In eight cases, the sponsor claimed amounts, which were incurred prior to the agreement start date. This accounted for $4,132 in adjustments.
• In one case, the sponsor claimed amounts which were incurred after the agreement end date. This accounted for $113 in adjustments.
• In two cases, the amounts claimed by the sponsor were not for expense categories allowed in the agreement. This accounted for $1,006 in adjustments.
• In five cases, the amounts claimed exceeded the category limit specified in the agreement. This accounted for $8,282 in adjustments.
• In five cases, the amount claimed included previously claimed expenses. This accounted for $4,672 in adjustments.
• In six cases, the Goods and Services Tax claimed by the sponsor was not allowable as per the agreement. The sponsor is only reimbursed the GST/HST portion of eligible expenses that are not subject to a rebate or input tax credit by the Canada Revenue Agency. This accounted for $2,023 in adjustments.
• In two cases, the amounts claimed were not directly related to the project activities specified in the agreement. This accounted for $160 in adjustments.