ARCHIVED - Management Response and Action Plan (MRAP) - Audit of the Management Control Framework for Contribution Programs

June 2011

 
Audit of the Management Control Framework for the Contribution of Programs Management Response and Action Plan
Recommendations
Management Response and
Planned Management Action
Deliverables
Expected Completion Date
Responsibility
Recommendation 1

It is recommended that the Chief Financial Officer, in collaboration with the assistant deputy ministers of the three branches managing contribution programs, ensure that the roles and responsibilities of entities responsible for providing guidance on the management of grants and contributions, both at the departmental and the branch levels, are clarified.

Management agrees with this recommendation.

CFOB in consultation with the assistant deputy ministers of the three branches managing contribution programs will clarify roles and responsibilities of the departmental functional authority for grants and contributions (G's and C's), i.e. CFOB Centre of Expertise, and those of branches delivering G's and C's programs.

This will be done via the development of a departmental policy on the management of transfer payments.

Development of a Departmental Policy on the Management of Transfer Payments. March 2012 CFOB - Centre of Expertise in consultation with branch representatives responsible for the delivery of G&C programs.
Recommendation 2

It is recommended that the Chief Financial Officer, in collaboration with assistant deputy ministers of the Regions and Programs Branch and the Strategic Policy Branch, ensure that:

  • funding approval documents explicitly identify the managers that initiate expenditures against their budgets (FAA-Expenditure Initiation); and
  • officers who certify that funds are available under Section 32 of the FAA have the delegated financial signing authority.
Management agrees with this recommendation.

CFOB in consultation with branches delivering grants and contributions programs will review current practices and make necessary adjustments to ensure managers with delegated expenditure initiation authority certify expenses against their budget.

CFOB will require that branches confirm that program officers have the appropriate delegations as part of the annual review of the financial signing authorities.

Revised funding approval document and/or slip to incorporate expenditure initiation certification. December 2011 CFOB - Centre of Expertise
Confirmation of financial signing authorities in the specimen signature card database. September 2011 CFOB - Public Accounts and Policy Division (PAPD)
Recommendation 3

It is recommended that the Chief Financial Officer and the assistant deputy ministers of the three branches managing contribution programs examine methods to reinforce controls to reduce the risks of possible conflicts of interest.

Management agrees with this recommendation.

Currently, Health Canada is compliant with standard Government of Canada conflict of interest requirements.

Understanding that grants and contributions program delivery is a high risk area for potential conflict of interests, CFOB in consultation with the assistant deputy ministers of the three branches managing contribution programs will review how existing controls could be reinforced.

The review report will describe best practices and provide recommendations for endorsement by the Executive Committee. March 2012 CFOB - Centre of Expertise in consultation with branch representatives responsible for the delivery of G&C programs
Recommendation 4

It is recommended that the Assistant Deputy Minister of the First Nations and Inuit Health Branch, in collaboration with the Assistant Deputy Minister of the Regions and Programs Branch and the Chief Financial Officer, ensure that the rationale for First Nations and Inuit Health program funding decisions for special project initiatives, including links with program objectives and expected outcomes, is documented in project files.

Management agrees with this recommendation.

FNIHB in consultation with RAPB and CFOB will develop and implement documentation requirements, for First Nations and Inuit (FN&I) special project initiatives, particularly in terms of substantiation of funding levels and articulation of program objectives and outcomes.

Development of guidance document regarding the funding of special project initiatives for FN&I programs. December 2011 FNIHB - Business Planning and Management Directorate in consultation with CFOB - Centre of Expertise

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