Report on the Audit of Travel, Hospitality and Conferences – February 2014

Executive Summary

Conclusion

1. The Department of Justice has a control framework for managing travel, hospitality and conferences (THC). There are effective departmental processes in place to manage THC budgets and a number of policy instruments.

2. Improvements are recommended to strengthen the effectiveness of the control framework for THC and responding to a medium risk level for the department.  Weaknesses were identified in the following areas: comprehensiveness of the departmental policy instruments for THC; roles and responsibilities for THC in the National Capital Region and regional offices; processes for Financial Administration Act Section 34 approval and Section 33 verification which resulted in a high error rate (30%); monitoring and reporting of THC; and, managing change related to THC in the National Capital Region and regional offices. 

Background

3. This audit was identified in the departmental Three-Year Risk-Based Audit Plan 2012-2013 to 2014-2015. The objectives of this audit were to provide assurance that there were effective controls in place for THC, and that these activities were appropriately managed in the Department of Justice consistent with Treasury Board Secretariat directives and other applicable authoritative requirements.

4. The audit team examined and assessed the following with respect to THC:

  • Roles and responsibilities;
  • Policy instruments;
  • Planning;
  • Process and approval;
  • Resources;
  • Communication and training; and,
  • Monitoring and reporting.
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