May 2002

Audit of Fiscal Transfer Payments to the Provinces and Territories

Prepared for Department of Finance

Prepared by Consulting and Audit Canada
Project No.: 330-1170-04

Annexes are available through the Distribution Centre (print only)

Table of Contents

1. Executive Summary

2. Audit Objectives, Scope and Approach

2.1 Objectives

2.2 Scope

2.3 Audit Approach

3. Audit Findings

3.1 Background

3.2 CHST Compliance

3.3 TFF Compliance

3.4 Control Framework

3.5 Conclusion