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3.0 Scope

The scope of the audit included all aspects of processing health related travel claims, including remuneration of an escort, to ensure that control frameworks are in place, the process complies with governing authorities and required management reporting is accessible and useful. The audit scope was commensurate with the budgeted resources and was considered a small audit (i.e., 1350 hours).

A sample of Federal Health Claims Processing System (FHCPS) transactions, processed for payment within the benefit codes related to health related travel, were analysed for the period of February 2009 to May 2009. Transactions for health related travel are also processed outside the FHCPS through the use of departmental bank accounts (DBA) and petty cash. An Audit of Financial Management and Controls, Phase 2, recommended corrective action for DBA's. As a result, Corporate Internal Control undertook monthly DBA monitoring and reporting. The results for the first two trimesters of fiscal year 2008-2009 have not identified health related travel as an issue. This is not to say that there is no need for audit work in this area, but rather, was the rationale for scoping it out of this audit. There could be audit work in the area of DBA's and petty cash for health related travel in regards to duplicate payments in Free Balance and FHCPS.

Site visits and interviews were conducted at the headquarters, regional and district office levels. Site visits to district offices included Charlottetown, Halifax, and Vancouver. Phone interviews occurred with the Brandon District Office and the Ontario Regional Office. These sites were chosen to ensure that the various processing methods among districts and regions were considered.

The audit was limited due to the availability of source documentation from VAC's liaison office with the third party contractor. Source documents were not provided in a timely manner and therefore, the auditors were unable to complete a detailed analysis on the documentation received.

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