Home : Reports and Publications : Audit & Evaluation : Canada - B.C. Infrastructure Program Internal Audit Report
Objectives
The objectives of this internal audit were to provide independent and objective assurance that:
- the management framework and overall management and administration of the program is appropriate and ensures compliance with the terms and conditions of the CBCIP Agreement;
- funds were expended for the intended program purposes with due regard to economy, efficiency and effectiveness by examining the various stages in the project cycle;
- an appropriate management system is in place to ensure approved projects are in compliance with applicable environmental legislation including screening, assessment and follow-up processes; and,
- project and program information and monitoring processes/systems (SIMSI) are sufficient and accurate for the collection and capture of relevant information for monitoring, audit and evaluation purposes.
The management control framework includes the management, financial, administrative and operational processes and systems in place to ensure the effective and efficient delivery of the CBCIP program.
The scope of the internal audit included an assessment of the internal controls within the management framework for each of the following stages in the management of the project cycle:
- Initial Screening of Project Applications - project compliance with program criteria;
- Scored Applications - applications are ranked against set criteria;
- Approval of Applications - final federal/provincial approval process;
- Amendment Process - changes in project scope and eligible costs;
- Claims Approval - review of submitted amounts for eligibility and consistency with approved project criteria and compliance with non-financial conditions of the contract with the recipient;
- Payment Process - both federal and provincial processes;
- Project Completion - ensure project/recipient compliance with all contract requirements;
- Environmental Assessment - ensure compliance with environmental legislation from the initial to final stages of a project;
- Information Systems - ensure information entered into SIMSI is reliable and accurate; and,
- Monitoring of Program Benefits - a process in place to identify that project benefits had been achieved.
In addition, this internal audit report includes commentary and reporting on any other significant matters which came to our attention during two audits of CBCIP claims and nine pre-payment site reviews of CBCIP recipients.