The above-noted departments’ annexes provide further information on the systems of internal control over financial reporting related to these specific services. The Treasury Board of Canada Secretariat provides services related to public sector insurance for OAG employees and centrally administers payment of the employer’s share of contributions toward statutory employee benefit plans (that is, the Public Service Pension Plan, Employment Insurance, the Canada Pension Plan, the Québec Pension Plan, and the public service Supplementary Death Benefit plan).Public Services and Procurement Canada centrally administers the payment of salaries and invoices, and provides accommodation services.The OAG relies on the following organizations for processing certain transactions that are recorded in its financial statements: Service arrangements relevant to financial statements The OAG’s Audit Committee meets at least quarterly and provides advice to the Auditor General on the adequacy and functioning of the OAG’s risk management, control, and governance frameworks and processes. regular monitoring and updates on internal control management, as well as the provision of related assessment results and action plans to the Auditor General, senior management, and, as applicable, the Audit Committee.ongoing communication and training on statutory requirements, and policies and procedures for sound financial management and control.values and ethics that guide and support employees in their professional activities.organizational accountability structures as they relate to internal control management to support sound financial management, including roles and responsibilities of senior managers for control management in their areas of responsibility.A departmental internal control management framework is in place and comprises The OAG has a well-established governance and accountability structure to support departmental assessment efforts and oversight of its system of internal control. 2 Departmental system of internal control over financial reporting Internal control management This document summarizes the measures taken by the Office of the Auditor General of Canada (OAG) to maintain an effective system of internal control over financial reporting, including information on internal control management, assessment results, and related action plans.ĭetailed information on the OAG’s authority, mandate, and program activities can be found in the 2021–22 Departmental Results Report and the 2022–23 Departmental Plan. 2021–22 Annex to the Statement of Management Responsibility Including Internal Control Over Financial Reporting 1 Introduction
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