Audit
of Management of the Contribution Agreement with the Canadian
Council of Archives
Prepared for
National Archives of Canada
(NA)
Prepared
by
Consulting and Audit Canada
Project No.: 330-1290
March
2003
Executive
Summary
Consulting
and Audit Canada was engaged to conduct an audit to determine
whether the transfer payment program of the National Archives
of Canada (NA) is adequately managed and administered in accordance
with the TB Policy on Transfer Payments. The audit was carried
out on behalf of the Audit and Evaluation Division, Strategic
Management Office. The audit fieldwork was carried out between
December 2002 and February 2003. Specifically, the audit included
an assessment of the policies and procedures put in place at the
NA and at the Canadian Council of Archives with the view to ensuring
that Public Funds are prudently managed and used in compliance
with the terms and conditions associated with the funds.
The NA is
facing a renewal of the terms and conditions for its transfer
payment programs by March 31, 2005, as required by the Treasury
Board Policy on Transfer Payments. This audit of the management
and administration of grants and contribution programs highlights
the challenges faced by the NA to ensure that its transfer payment
program responds to the current TB policy requirements.
Based upon
the audit, following are the key issues faced by the NA:
Corporate Governance
- The NA's
relationship with the CCA has evolved over 20 years. The relationship
was formed in the early 1980s, when the NA played a particular
role within the larger archival community. During this time,
the NA has taken on duties incompatible with its responsibilities
as a funding agency.
- The TB
authorities in the original submission are out of step with
the current TB policy. This suggests a need to revisit both
the NA's vision as it relates to the CCA and the TB authorities
for the related contribution program.
Program Administration
- A review
of the program delivery framework revealed that the NA's historical
relationship with the CCA has been focused on ensuring the flow
of funds occurs on an annual basis, providing funding assistance
to the national archival community and has not focused on key
policy requirements regarding control of expenditures and program
process.
- Best managed
transfer payment programs require synergy with operational considerations.
Since its inception, the NA transfer payment program has been
situated at the executive level. Alignment with an operational
arm of the NA would benefit overall management of the program.
Overall Conclusion
A number of
challenges are faced by the NA to ensure that its program meets
the TB Policy requirements for renewal of its transfer payment
program by March 31, 2005. The recommendations contained in this
report are of strategic importance and require the attention of
NA Senior Management to ensure follow-up and corrective action.
Management's Perspective
Management
of the NA is accepting the issues presented in this report and
we will address these, including our relationship with the archival
community, as part of the transformation leading to the creation
of the Library and Archives of Canada.
To obtain
a copy of the complete audit report, please contact:
Gillian Cantello
Director, Corporate Performance Division
Corporate Management Branch
Library and Archives Canada
Room 837, 8th Floor
550 De la Cité Blvd.
Gatineau, QC K1A 0N4
Phone: 819-934-4450
Fax: 819-934-5265
E-mail: gillian.cantello@lac-bac.gc.ca
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