Home : Reports and Publications : Audit & Evaluation : Review of WD’s QAR Process
Introduction
Background
WD implemented the QAR process to help ensure project files contain documentation that demonstrates:
- Applications are reviewed and approved in a complete and appropriate manner, and that files contain "persuasive assessments based on relevant documentation to support decisions and to approve assistance1;"
- Projects are monitored and evaluated, and funding is used for the purposes agreed; and
- "Resources are used efficiently, and payments and repayments occur in a timely manner 1."
The QAR process is intended to address specific requirements in Treasury Board's Transfer Payment Policy. The process is not a quality assurance process as is commonly thought of in a quality management context.
At the request of WD's Project Assessment Tool ("PAT") Committee, Audit and Evaluation assessed the degree to which the QAR process is functioning as an effective control against WD's business risks.
Objectives
The objectives of this review were to:
- Provide an assessment of the degree to which the process is meeting its objective;
- Identify any significant opportunities to improve the effectiveness of the process; and
- Support the concurrent, risk-based review of the Projects Monitoring and Payment ("M&P") function.
Approach
The following activities were performed to complete this review:
- Conducted an initial high-level review of 43 files selected from the four regions. The sample was based on files listed in WD's GX financial system for the fiscal year 2002/03 that were listed as being complete or for which all approved funds had been disbursed. The sample included files from a cross-section of programs and represented small, medium and large contributions.
Files related to the Service Delivery Network were included in the sample, however the Community Futures program was excluded. This program was the focus of an external audit and evaluation in April 2003. The top table to the left provides a break-down of the files selected by region and program.
The results of the initial file review were further substantiated by findings from a second file review conducted as part of Audit and Evaluation's concurrent review of the M&P function.
- Interviewed 32 WD representatives to ascertain their perspectives on the effectiveness of the QAR process. Interviewees were also asked questions pertaining to the review of the M&P function. The lower table to the left provides a break-down of interviewees by region and function.
- Reviewed various documents related to the QAR process (e.g. process flows, sample forms, training materials).
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1 QAR File Contents and Best Practices Checklist, Western Economic Diversification Canada