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Conclusion

Overall, the Manitoba Region has a sound governance framework that provides effective decision making, strong leadership and oversight. The Manitoba Region has good and effective management controls, practices, and processes that exist in the areas of planning, budgeting, forecasting, results and performance reporting, coding of accounts and delegation of authorities. Those controls and practices can be further enhanced by implementing the one recommendation included in this report.

Audit criteria were used to assess the identified key risks, management control framework and practices. The following is a summary of results.

Assessed Area Result
Governance structure and strategic directions Criteria met
Planning, budgeting, forecasting and reporting Criteria met
Results and performance reporting Criteria mostly met
Transaction processing and coding Criteria mostly met
Delegation of authorities Criteria met

Audit Approach

Planning

Audit planning started in June 2010 and fieldwork was completed in November 2010. Pre-engagement meetings and preliminary survey were conducted to facilitate identification of key risks, audit criteria, control elements and audit strategies. WD staff was involved as necessary throughout the audit process.

Standards and Methodology

Government of Canada internal auditing standards were used throughout the planning, conducting and reporting phases of the audit. The audit was evidence-based in order to ensure the audit assurance is fully supported. All available evidence has been examined and analyzed against the audit criteria in order to recap the results. Sources of evidence included: interviews and document reviews at the region, review and analysis of policies, background literature and management practices, review of previous audits or reviews by other assurance providers, analytical reviews, and elaboration on cause and effect of conditions, and follow-up on previous internal audits.

Sampling

As part of the audit evidence, the auditors judgementally selected 25 representative sample payments (20 Grants and Contribution transactions and 5 Operating and Maintenance transactions) processed by the region in 2009-10. The sample payments were selected to provide appropriate audit coverage of grants and contribution programs and various types of transactions. The sample selected also took into consideration identified key risks, dollar amounts and program activities. A risk based sample methodology was used to determine the appropriate sample size. The sample selected represented 26% of the grants and contributions dollars in the population for the audit period, and 4% of the operating expenditure dollars for the audit period. The auditors conclude that the sampling methodology and the sample size are adequate upon which to form conclusions.

Audit Team

Donald MacDonald       Chief Audit Executive
Kathy Locke               Audit Manager
Wilfredo Dimailig          Internal Auditor
Christine Kasianiuk       Internal Auditor