Summary report on recipient audit performed on Tulita Dene
Name: Tulita Dene
Location: Northwest Territories
Population: 631
Default status at time of audit: not in default
Current default status: not in default
Current executive(s): council
Time period covered by audit: April 1, 2015 to March 31, 2017
Amount of ISC funding audited: $677,939
Background
Indigenous Services Canada (ISC) selected Tulita Dene (recipient) for a recipient audit.
The objective of the recipient audit was to provide assurance that funding provided to the recipient by the Government of Canada was spent for its intended purposes and compliant with the terms and conditions of the 2015 to 2016 fiscal year and 2016 to 2017 fiscal year funding agreement. The objective was achieved through:
- reviewing the recipient program management and financial framework control practices in relation to the funding agreement
- conducting audit procedures on the eligibility of the expenditures claimed under the terms and conditions of the funding agreement with ISC
Samson & Associates, an independent audit firm, was commissioned by ISC to undertake the recipient audit. The audit procedures were performed from July 3, 2018 to July 5, 2018. The audit was completed and the auditors have examined sufficient and appropriate evidence to support their conclusions.
Overall assessment
Overall, except for the observations presented in the audit report and the amounts reported as ineligible, the audit firm is of the opinion that the recipient did comply with the financial and non-financial terms and conditions of the funding agreements.
Findings
The audit procedures performed identified best practices, as well as control weaknesses in governance and band management under program administration, expenditure oversight and financial management. If well designed and operating effectively, they would help ensure that funds are spent for their intended purposes and in compliance with the terms and conditions of the agreement. The following are some key findings and key recommendations identified in the audit report.
Program administration
Many key staff members are familiar with their requirements and have been in their position for many years. However, the governance structure is not clearly established and an organization chart is not available. Policies and procedures exist however it is recommended that the Employment Policy be updated as it does not reflect current practices.
Management reporting systems
Management reporting systems are in place however it is recommended that financial reports are submitted on time. The audit revealed that the reports provided by the recipient were useful and reliable. However it is recommended that the recipient provide all financial and activity reports as per the funding agreement requirements.
Current status
A copy of the final report has been sent to the recipient. ISC and the recipient are working together to address the findings. In addition, the recipient was provided with a verbal briefing on the results of the audit.
Disclaimer: This audit summary was prepared based on information contained in a recipient audit report on the recipient for ISC. The report produced for ISC is intended solely for the information and use of the recipient and ISC 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.