Follow-up Audit of Key Financial Processes at the Nunavut Field Unit

FOLLOW UP AUDIT OF KEY FINANCIAL PROCESSES AT THE NUNAVUT FIELD UNIT FINAL REPORT November 2006 Report tabled and approved by the A&E Committee Parks Canada Agency Follow up Audit of key financial processes Nunavut Field Unit ©Her Majesty the Queen in Right of Canada, represented by the Chief Executive Officer of Parks Canada, 2007 Cagalogue No. : R60-3/2-19-2007 ISBN : 978-0-662-69897-5PEAG 2 November 2006 Parks Canada Agency Follow up Audit of key financial processes Nunavut Field Unit TABLE OF CONTENT 1. CONTEXT.............................................................................................................. 4 2. OBJECTIVE AND SCOPE .................................................................................... 4 3. METHODOLOGY ................................................................................................. 4 4. CONCLUSION....................................................................................................... 6 5. OBSERVATIONS AND RECOMMENDATIONS............................................... 7 5.1 MANAGEMENT CONTROL FRAMEWORK..................................................... 9 5.2 REVENUES.......................................................................................................... 11 5.3 CONTRACTING........... ...