Summary Report for the Recipient Audit Performed on the Congress of Aboriginal Peoples
Name: Congress of Aboriginal Peoples
Location: Ottawa, Ontario
Default status at time of audit: Not in default
Current default status: Not in default
Current Chief Executive Officer: Jim Devoe
Time period covered by audit: April 1st, 2014 to March 31st, 2016
Amount of AANDC funding audited: $3,471,408
Background
Crown Indigenous Relations and Northern Affairs (CIRNA), formally Indigenous and Northern Affairs Canada (INAC), selected the Congress of Aboriginal Peoples for a recipient audit based on their 2015-2016 risk assessment score and other risk factors.
The objective of the recipient audit was to provide assurance that funding provided to the recipient by CIRNA was spent for its intended purposes and is in compliance with the terms and conditions of the 2014-2015 and 2015-2016 Funding Agreements. The objective was achieved through:
- Examination of the effectiveness of the operations of the Financial Management Control Framework in place at the Congress of Aboriginal Peoples; and
- Conduct of audit procedures on the eligibility of the expenditures claimed under the terms and conditions of the Funding Agreements with CIRNA.
Samson & Associates, an independent audit firm, was commissioned by CIRNA to undertake the recipient audit. The audit procedures were performed from February 15th, 2017 to March 2nd, 2017. The audited amounts of this report present fairly, in all material respects, the costs eligible and the audit adjustments of the Congress of Aboriginal Peoples for the provision of programs, services and activities to its members for the period audited.
Findings
The procedures performed identified that internal financial control processes are mostly in place, and well managed. There are, however, a few procedures that identified control weaknesses within governance, program administration, and financial management. Addressing these internal controls will strengthen how the Recipient manages and allocates its funds in accordance to the agreement. The following are some key findings and key recommendations identified in the audit report.
Organization's Governance
The procedures performed identified the following opportunity to improve governance and administration in support of programs funded by CIRNA. It is recommended that the organization develop Terms of References for the Human Resources Committee to provide guidance for committee members of their roles and responsibilities.
Organization's Financial Management
The procedures performed identified the following observations and areas of improvement with respect to the organization's financial management procedures. It is recommended that all journal entries have supporting documentation; in addition, a short justification should be stated describing what the expense was for. It is recommended that the recipient use timesheets to record how many hours are being spent on a specific project.
Current Status
A copy of the final report has been sent to the recipient. CIRNA 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 Congress of Aboriginal Peoples. The report produced for CIRNA is intended solely for the information and use of the Recipient and CIRNA 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.