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Management Action Plan (MAP) Band Council of the Abénakis de Wôlinak Audit March 2005

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1. Audit report
2. Audit adjustments
3. Audit observations
   • Police service premises
   • Non-compliance with agreement Reporting
   • Separate bank account
4. Internal and Financial Controls And Police Service Policy And Procedure Deficiencies
   Service contracts
5. Internal and Financial Controls and Police Service Policy and Procedure Deficiencies Administration costs

Audit report

Observations & recommendations

Schedules 4, 5 and 6 highlight key audit findings that may be of interest to the First Nation.

Action

The Aboriginal Policing Directorate (APD) Regional Manager (RM) will provide the Band Council of the Abénakis de Wôlinak (Council) and the province with a copy of the audit report for information and any further action deemed necessary beyond what is noted in this MAP.

Action by

APD RM, the province and the Council

Date

May 2005

Comment

Audit adjustments

Observations & recommendations

A total of $13,116 in corrective adjustments has been identified. These audit adjustments related mainly to ineligible expenditures.

Action

The Regional Manager (RM) and the Council will discuss how to recover the adjustments and how they will be reflected in the audited financial statements

Action by

APD RM and the Council

Date

June 2005

Audit observations

Police vehicle

Observations & recommendations

A vehicle usage log should be kept to record kilometers, reasons for use and fuel purchase details for each shift. The log must be updated continuously.

Action

The RM will request that Wôlinak establish and maintain a log for its police vehicle, that usage and mileage be recorded, in order to ensure that the vehicle is used solely for police-related activities.

Action by

APD RM and the Council

Date

June 2005

Police service premises

Observations & recommendations

It is recommended that a fair and reasonable rental amount be established for the police service and that the police service only be charged for the portion of expenses related to the part occupied by the police service.

Action

The RM will request that a fair and reasonable rental amount be established and that only the expenses related to the portion of the building occupied by the police service be charged.

Action by

APD RM and the Council

Date

June 2005

Non-compliance with agreement Reporting

Observations & recommendations

It is recommended that the Council comply with all the requirements of the Agreement with regard to submitting reports and other documents to the other partners.

Action

The RM will request that the Council comply with this recommendation by submitting timely audited financial reports as stipulated in Section 10.8(d) of the Agreement. The RM will also request that the Council comply with Section 7.3 of the Agreement which stipulates the requirement for the submission of activity reports and other documents.

Action by

APD RM and the Council

Date

June 2005

Separate bank account

Observations & recommendations

It is recommended that the Council deposit the money in a separate bank account, as per the Agreement.

Action

The RM will request that the Council comply with this recommendation as per Section 10.8(a) of the police agreement.

Action by

APD RM and the Council

Date

June 2005

Internal and Financial Controls And Police Service Policy And Procedure Deficiencies
Service contracts

Observations & recommendations

It is recommended that all compensation paid to employees be declared in T4 and Relevé 1 statements.

Action

The RM will request that the Council confirm in writing that compensation paid to employees are being declared in T4 and Relevé 1 statements.

Action by

APD RM and the Council

Date

June 2005

Internal and Financial Controls and Police Service Policy and Procedure Deficiencies Administration costs

Observations & recommendations

Since the method used to calculate administration costs is considered arbitrary, it is recommended that a review of the real costs be conducted in order to validate the administration costs charged to the police service.

Action

The RM will recommend to Wôlinak that a study of actual costs be undertaken to substantiate actual administrative costs.

Action by

APD RM and the Council

Date

June 2005