Budgetary Allocation and Forecasting
July 2010


We have completed the internal audit of budgetary allocation and forecasting in the Department of Justice. The main objective of the audit was to examine the adequacy of the management framework for budgetary allocation and forecasting including the processes and mechanisms that support a) planning, including the determination of service demands for sectors and portfolios, and b) budgetary allocations to operational units and the subsequent forecasting of expenditures. The scope of the audit included Headquarters and the following portfolios: Tax Law; Business and Regulatory Law; Public Safety, Defence and Immigration; and Aboriginal Affairs. Also included were a sample of Legal Service Units (LSUs) and regional offices as well as the Litigation Branch since the budgets of these offices are impacted by portfolio allocations.

The internal audit was conducted in accordance with the requirements of the Treasury Board (TB) Policy on Internal Audit and the Institute of Internal Auditors’ Standards for the Professional Practice of Internal Auditing. The audit team assessed the management control framework against criteria derived from the TBS 2008 Management Accountability Framework, as well as TBS audit guides.

In our professional judgment, sufficient and appropriate audit procedures have been conducted and evidence has been gathered to support the accuracy of the conclusions reached and contained in this report. The conclusions were based on a comparison of the situations, as they existed at the time of the audit, against audit criteria. It should be noted that the conclusions are only applicable to the areas examined.

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