Publication

Management Action Plan

Core Control Audit of the Canadian Intergovernmental Conference Secretariat (CICS)

Canadian Intergovernmental Conference Secretariat’s Opinion of the Audit Report:

The organization has reviewed the findings and recommendations and that as far as the scope of this audit is concerned these accurately reflect the state of control over financial management, contracting, travel & hospitality and human resources for the 2010-11 financial period. In 2010-11 CICS adopted a new departmental financial management system (from Freebalance to GX) and implemented some new processes that should improve its management practices and monitoring. Also, a new Policy Framework was developed and established. Management is confident that these measures and this action plan will reinforce CICS’ sound financial management practices.

Audit Entity Sign Off on the Management Action Plan


André M. McArdle Secretary Canadian Intergovernmental Conference Secretariat
	Signature


	Date

Recommendations	Priority	Response and Planned Actions	Responsibilities *(position title responsible for the action)*	Timelines *(actual planned dates of implementation)*
1. The CICS should ensure that signature specimen cards are updated on an annual basis and reflect the authorities granted in the Delegation of Financial Signing Authorities Instrument.	LOW	Response: Management agrees with the recommendation. Planned Actions: Review and improve the delegation instrument by adding greater detail and supporting it with a new Manual on Delegation of financial signing authorities that will provide further information for delegates with details on monetary limits. Develop and implement new signature cards with expiry dates that will show delegated authority and that will be reviewed annually.	DCFO	September 2011 September 2011
2. The CICS should ensure that funds commitment availability is certified before expenses are incurred.	MEDIUM	Response: Management agrees with the recommendation. Planned Actions: Develop a new Policy on Budget Management with a Guide for managers. Training sessions to managers and their assistants would be created to ensure responsibilities are understood. Revise procedures on expenditure initiation and establish a checklist for managers. Implement compliance monitoring and error reports to ensure error rate is no greater than 5%.	DCFO	Fall 2011 for the development of the policy and training in January/ February 2012 December 2011 December 2011
3. The CICS should ensure that account verification and payment and settlement are performed on a timely basis.	MEDIUM	Response: Management agrees with the recommendation. Planned Actions: Develop a new Policy on Budget Management with a Guide for managers. Training sessions to managers and their assistants would be created to ensure responsibilities are understood. Improve monitoring with new monthly report on interest on overdue accounts payable. Implement compliance monitoring and error reports to ensure error rate is no greater than 5%.	DCFO	Fall 2011 for the development of the policy and training in January/ February 2012 September 2011 December 2011
4. The CICS should ensure that contracting processes are standardized across the organization and evidence of contract decision-making is retained on file including: justification for non-competitive contracts and best value analysis; creation of bid evaluation method and criteria prior to receiving proposals; approval of contracts prior to the receipt of goods and services; and proactive disclosure of contracts over $10,000.	MEDIUM	Response: Management agrees with the recommendation. Planned Actions: Establish a checklist to ensure appropriate supporting documentation is on file for contracts. Create a guide to buying goods and services in CICS and provide training sessions. The development of the guide also requires a review of current processes to ensure appropriate tendering strategies are in place. Review of proactive disclosure processes for reporting. Report contracts over $10,000 to the Contract Review Committee.	DCFO	Established in July 2011 Guide currently being developed to be delivered with training in October 2011 September 2011
5. The CICS should ensure that security assessments and reliability checks are completed and documented for all new employees prior to commencing work.	LOW	Response: Management agrees with the recommendation. Planned Actions: Develop a new policy on arrival and departure of employee with a checklist for managers that will specifically state that employees must obtain the security assessments and reliability checks prior to commencing work.	CFO	October 2011
6. The CICS should ensure that departure procedures are completed and documented for all departing employees.	LOW	Response: Management agrees with the recommendation. Planned Actions: Develop a new policy on arrival and departure of employee with a departure form that will go in the employee’s file.	CFO	October 2011

Recommendations

Priority

Response and Planned Actions

Responsibilities

(position title responsible for the action)

Timelines

(actual planned dates of implementation)

1. The CICS should ensure that signature specimen cards are updated on an annual basis and reflect the authorities granted in the Delegation of Financial Signing Authorities Instrument.

LOW

Response: Management agrees with the recommendation.

Planned Actions:

Review and improve the delegation instrument by adding greater detail and supporting it with a new Manual on Delegation of financial signing authorities that will provide further information for delegates with details on monetary limits.

Develop and implement new signature cards with expiry dates that will show delegated authority and that will be reviewed annually.

DCFO

September 2011

2. The CICS should ensure that funds commitment availability is certified before expenses are incurred.

MEDIUM

Response: Management agrees with the recommendation.

Planned Actions:

Develop a new Policy on Budget Management with a Guide for managers. Training sessions to managers and their assistants would be created to ensure responsibilities are understood.

Revise procedures on expenditure initiation and establish a checklist for managers.

Implement compliance monitoring and error reports to ensure error rate is no greater than 5%.

DCFO

Fall 2011 for the development of the policy and training in January/ February 2012

December 2011

3. The CICS should ensure that account verification and payment and settlement are performed on a timely basis.

MEDIUM

Response: Management agrees with the recommendation.

Planned Actions:

Develop a new Policy on Budget Management with a Guide for managers. Training sessions to managers and their assistants would be created to ensure responsibilities are understood.

Improve monitoring with new monthly report on interest on overdue accounts payable.

Implement compliance monitoring and error reports to ensure error rate is no greater than 5%.

DCFO

Fall 2011 for the development of the policy and training in January/ February 2012

September 2011

December 2011

4. The CICS should ensure that contracting processes are standardized across the organization and evidence of contract decision-making is retained on file including:

justification for non-competitive contracts and best value analysis;
creation of bid evaluation method and criteria prior to receiving proposals;
approval of contracts prior to the receipt of goods and services; and
proactive disclosure of contracts over $10,000.

MEDIUM

Response: Management agrees with the recommendation.

Planned Actions:

Establish a checklist to ensure appropriate supporting documentation is on file for contracts.

Create a guide to buying goods and services in CICS and provide training sessions. The development of the guide also requires a review of current processes to ensure appropriate tendering strategies are in place.

Review of proactive disclosure processes for reporting. Report contracts over $10,000 to the Contract Review Committee.

DCFO

Established in July 2011

Guide currently being developed to be delivered with training in October 2011

September 2011

5. The CICS should ensure that security assessments and reliability checks are completed and documented for all new employees prior to commencing work.

LOW

Response: Management agrees with the recommendation.

Planned Actions:

Develop a new policy on arrival and departure of employee with a checklist for managers that will specifically state that employees must obtain the security assessments and reliability checks prior to commencing work.

CFO

October 2011

6. The CICS should ensure that departure procedures are completed and documented for all departing employees.

LOW

Response: Management agrees with the recommendation.

Planned Actions:

Develop a new policy on arrival and departure of employee with a departure form that will go in the employee’s file.

CFO

October 2011

CICS Management Action Plan