Summary Report on Recipient Audit Performed on La Première Nation des Abénakis de Wôlinak
Name: La Première Nation des Abénakis de Wôlinak
Location: Quebec
Population: 108 on reserve; 462 total registered
Default status at time of audit: Not in default
Current default status: Recipient Managed – MAP
Current Chief(s): Michel R. Bernard
Time period covered by audit: April 1, 2011 to March 31, 2013
Amount of AANDC funding audited: $1,791,448
Background
Indigenous and Northern Affairs Canada (INAC), formally known as Aboriginal Affairs and Northern Development Canada (AANDC), selected the Première Nation des Abénakis de Wôlinak for a Recipient audit based on their 2012-13 risk assessment score and other risk factors.
The objective of the Recipient audit was to provide assurance that funding provided to the Recipient by Canada was spent for its intended purposes and was in compliance with the terms and conditions of the 2011-2012 and 2012-2013 Funding Agreements with INAC. The objective was achieved through:
- Examination of the effectiveness of the operations of the Financial Management Control Framework in place at the Première Nation des Abénakis de Wôlinak; and
- Conduct of audit procedures on the eligibility of the expenditures claimed under the terms and conditions of the Funding Agreements with INAC.
Spearhead Management Canada Ltd, an independent audit firm, was commissioned by INAC to undertake the Recipient audit. The audit procedures were performed from February 17th to 27th, 2017. Overall, the Première Nation des Abénakis de Wôlinak had good controls and procedures in place to administer the Funding Agreement.
Findings
The procedures performed identified that internal financial control processes are in place and well managed regarding program management and financial management. As a result, the recipient is able to manage expenditures in compliance with funding agreements.
Governance by Chief and Council
The procedures performed identified opportunities to improve governance in support of programs funded by INAC. It is recommended that the Recipient prepare a formal plan for reallocation of funds when adjustments to the initial budget are required and that they submit the plan to INAC for approval before the funds are reallocated. It is also recommended that required reports are formally approved by the Council and submitted on a timely basis in accordance with the terms of the agreements.
Band Management
The audit revealed that financial controls related to band management were in place to support programs funded by INAC.
Current Status
A copy of the final report has been sent to the Recipient. INAC and the Recipient are working together to address the findings.
Disclaimer: This audit summary was prepared based on information contained in a Recipient Audit Report on the Première Nation des Abénakis de Wôlinak for INAC. The report produced for INAC is intended solely for the information and use of the Recipient and INAC Management. The audit summary only presents limited information on the general findings based on the audit procedures performed and does not provide information on the detailed procedures of findings. Consequently, this summary may not be appropriate for the purpose and use of the reader.