Tài liệu Audit of Contract Management by the Sectors doc

Audit of Contract Management by the Sectors

AUDIT REPORT

PROJECT #05/06 01-02

Prepared by the

Audit, Evaluation and Review Directorate

March 2007

PROJECT # 05/06 01-02

AUDIT OF CONTRACT MANAGEMENT BY THE SECTORS AUDIT REPORT

AUDIT, EVALUATION AND REVIEW DIRECTORATE 2

TABLE OF CONTENTS

EXECUTIVE SUMMARY..........................................................................................................................3

MANDATE DESCRIPTION ......................................................................................................................4

1.0 INTRODUCTION ....................................................................................................................................4

1.1 RATIONALE FOR THE AUDIT...........................................................................................................4

1.2 AUDIT OBJECTIVE.........................................................................................................................4

1.3 SCOPE .........................................................................................................................................4

1.4 METHODOLOGY............................................................................................................................4

1.5 BACKGROUND..............................................................................................................................4

AUDIT RESULTS .....................................................................................................................................5

2.0 CERTIFICATION OF PERFORMANCE OF WORK AND RISK OF DEVELOPING AN EMPLOYER/EMPLOYEE

RELATIONSHIP............................................................................................................................................5

3.0 CONTRACT TERMS AND CONDITIONS ....................................................................................................9

3.1 BASIS OF PAYMENT ......................................................................................................................9

3.2 OTHER TERMS AND CONDITIONS .................................................................................................11

4.0 DELEGATION OF FINANCIAL AUTHORITY..............................................................................................12

5.0 ACCOUNTING OF FINANCIAL TRANSACTIONS.......................................................................................13

6.0 EXCEEDING OF CONTRACT DOLLAR LIMITS .........................................................................................15

7.0 CERTIFICATIONS BY FINANCIAL SERVICES ...........................................................................................16

APPENDIX A – AUDIT OBJECTIVES AND CRITERIA .....................................................................................18

APPENDIX B – MANAGEMENT ACTION PLAN .............................................................................................20