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Audit of Contract Management by the Sectors

After discussing each vendor with District program staff, we learned the District received minimal services in terms of the amounts paid to some of the vendors. We asked District program staff why the program manager would award these contracts. District program staff stated the District did not receive much benefit from work provided by several vendors and stated the program manager wanted support from prominent members of the community. Environment: District program staff stated, although they had concerns about the program, they did not bring them forward. | B-A-M Canadian Space Agence spatiale Agency canadienne Audit of Contract Management by the Sectors Audit Report Project 05 06 01-02 Prepared by the Audit Evaluation and Review Directorate March 2007 Canada Project 05 06 01-02 Audit of contract management by the sectors Audit report table of contents EXECUTIVE summary.3 mandate description.4 1.0 INTRODUCTION.4 1.1 rationale for the audit.4 1.2 Audit objective.4 1.3 scope.4 1.4 methodology.4 1.5 background.4 audit results.5 2.0 Certification of performance of work and risk of developing an employer employee relationship.5 3.0 Contract terms and conditions.9 3.1 basis of payment.9 3.2 OTHER TERMS and conditions.11 4.0 delegation of financial authority.12 5.0 Accounting of financial transactions.13 6.0 Exceeding of contract dollar limits.15 7.0 Certifications by financial services.16 Appendix a - Audit objectives and criteria.18 Appendix B - Management Action Plan.20 Audit evaluation and review directorate 2 Project 05 06 01-02 Audit of contract management by the sectors Audit report EXECUTIVE summary The general objective of this audit project was to ascertain whether the contract management framework in place in the sectors was fulfilling its purpose ie that it was being used to ensure that goods were delivered services rendered and work done and that the price paid was in accordance with the terms and conditions of the contracts. During our audit we examined 27 contracts worth between 25 000 and 25 000 000. The audit findings showed that for 19 of the 27 contracts examined the deliverables specified in the contracts had indeed been received. In eight cases or nearly 30 of our audit sample we noted irregularities. In certain cases the deliverables specified in the statement of work had not been received either in whole or in part and in others we found that there was a risk of developing an employer employee relationship. With respect to the price paid and the basis of payment our audit revealed that for 23 of the 27