Audit of Contracting and Procurement Practices Final Audit Report

TRANSPORTATION SAFETY BOARD Audit of Contracting and Procurement Practices Final Audit Report Transportation Safety BoardAudit of Contracting and Procurement Practices EXECUTIVE SUMMARY BACKGROUND The Transportation Safety Board (TSB) Audit Committee uses an audit planning process based on risk to identify areas that should be audited. As a result of this process, the contracting function was identified as an area that should be audited in 2004-2005. The TSB contracted Interis to conduct an internal audit on contracting and procurement of services within the TSB. AUDIT OBJECTIVE AND SCOPE The objective of the audit was to provide assurance to the TSB Audit Committee that the contracting practices at TSB comply with Treasury Board s Contracting Policy and, more generally, whether the contracts awarded by TSB can withstand public scrutiny with respect to access, competition, fairness and best value to the Crown. The audit scope consisted of TSB awarded service contracts over $5,000 in the calendar year 2004. The audit scope did not include goods contracts since they are awarded by Public Works and Governments Services Canada (PWGSC) (for those purchases over $5,000) or are managed by the Responsibility Centre (RC) Manager (for those purchases under $5,000). Similarly, any service contracts awarded by PWGSC or managed by the RC Manager (contracts under $5,000) were outside the scope of this audit. The audit scope also included ...