Cost Recovery Framework
STATEMENT OF ASSURANCE
We have completed the internal audit of the Cost Recovery Framework in the Department of Justice. The overall objectives of the audit were to review and assess the adequacy and appropriateness of the established management control framework for cost recovery and the single model for charging departments and agencies. As part of this, the audit examined and assessed the policies and procedures that form part of the cost recovery framework; the existing mechanisms to appropriately link cost recoveries with the budget allocation process; the appropriateness of standardized interdepartmental Memoranda of Understanding (MOUs); and the efficiency and appropriateness of practices related to the recovery of disbursements.
The internal audit was conducted in accordance with the requirements of the Treasury Board Secretariat (TBS) 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 2003 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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