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Appendix A - Audit criteria
Appendix A - Audit criteria
Objective
Criteria
Whether VAC had adequate controls in place to ensure the Veterans and Family Well-Being Fund’s application assessment process was consistent and transparent, resulting in decisions that support the Fund’s objectives.
The Department ensures that potential recipients have ready access to information about the Program and that a description of the Program is made public, including application and eligibility requirements and the criteria against which applications will be assessed.
(Source: Treasury Board Directive on Transfer Payments).
The Department assesses the applications in accordance with the terms and conditions of the programs (eligible recipient, eligible project, eligible expenses, standardized scoring system, etc) and such assessments are documented and kept on file.
(Source: ESDC internal audit: Grant and Contribution Control Framework, November 2018).
The Department is consistent in its application of scoring of scheme.
(Source: internally developed).
The department maintains a record of decisions on approved funding decisions, which are in line with application assessment results.
(Source: internally developed).
The department documents its rationale for grant vs contribution and the funding amount, taking into account the application ask, the Program budget, and stacking limits established under the Program’s terms and conditions.
(Source: internally developed).
Whether VAC had adequate controls in place to ensure the Veterans and Family Well-Being Fund’s grant and contribution disbursements respected relevant Treasury Board direction.
The Department issues payments in a timely manner to legitimate recipients for eligible expenditures and activities.
(Source: ESDC internal audit: Grant and Contribution Control Framework, November 2018).
The Department ensures that a funding agreement is executed with each recipient before the provision of a transfer payment.
(Source: Directive on Transfer Payments).
The Department assesses the accuracy and validity of expenditure claims submitted.
(Source: ESDC internal audit: Grant and Contribution Control Framework, November 2018).
For Contributions, the Department ensures terms and conditions of funding agreement are met prior to subsequent disbursements.
(Source: internally developed).
The Department ensures that a grant in excess of $250,000 is paid in instalments, unless the full amount is required in a single payment to meet the objectives of the grant.
(Source: Directive on Transfer Payments).
Detailed requirements re: advanced payments of contributions outlined in Directive. To be included if advance contributions are noted in the audit.
(Source: Directive on Transfer Payments).
Whether VAC had adequate controls in place to ensure the Veterans and Family Well-Being Fund’s program recipients’ projects were actively monitored, ensuring funding agreement terms and conditions were met.
Ensuring, through the timely assessment of recipient reports and other monitoring activities deemed necessary, that the recipient of a contribution has complied with the obligations and performance objectives in the funding agreement.
(Source: TBS Directive on Transfer Payments).
Determining when recipient audits are necessary to complement other departmental monitoring activities, and developing and executing a risk-based plan for these recipient audits.
(Source: TBS Directive on Transfer Payments).
The Department has taken corrective actions, when necessary, as identified by monitoring activities.
(Source: ESDC internal audit: Grant and Contribution Control Framework, November 2018).
Final Reports of recipients are published to VACs external website.
(Source: VAC website Program information).
* The audit team confirmed that all of the above criteria were met unless otherwise stated in this audit report.
