English: TOC \o "1-3" \h \z \u HYPERLINK \l "_Toc175383123" EXECUTIVE SUMMARY PAGEREF _Toc175383123 \h 1 HYPERLINK \l "_Toc175383124" 1 INTRODUCTION PAGEREF _Toc175383124 \h 6 HYPERLINK \l "_Toc175383125" 1.1 Background PAGEREF _Toc175383125 \h 6 HYPERLINK \l "_Toc175383129" 1.2 Objectives PAGEREF _Toc175383129 \h 6 HYPERLINK \l "_Toc175383130" 1.3 Scope PAGEREF _Toc175383130 \h 7 HYPERLINK \l "_Toc175383131" 1.4 Methodology PAGEREF _Toc175383131 \h 7 HYPERLINK \l "_Toc175383132" 2 FINDINGS AND RECOMMENDATIONS PAGEREF _Toc175383132 \h 8 HYPERLINK \l "_Toc175383133" 2.1 General Management Framework PAGEREF _Toc175383133 \h 8 HYPERLINK \l "_Toc175383135" 2.1.1 Departmental hospitality procedures PAGEREF _Toc175383135 \h 8 HYPERLINK \l "_Toc175383136" 2.1.2 Departmental Delegation of Financial Signing Authorities PAGEREF _Toc175383136 \h 10 HYPERLINK \l "_Toc175383137" 2.2 Compliance with TBS Policy PAGEREF _Toc175383137 \h 11 HYPERLINK \l "_Toc175383138" 2.2.1 Expenditure initiation process PAGEREF _Toc175383138 \h 11 HYPERLINK \l "_Toc175383140" 2.2.2 Section 34 of the FAA - Certification that services were rendered or goods received PAGEREF _Toc175383140 \h 12 HYPERLINK \l "_Toc175383144" 2.2.3 Section 33 – Payment process PAGEREF _Toc175383144 \h 14 HYPERLINK \l "_Toc175383150" 2.3 Proactive Disclosure of Hospitality Expenses PAGEREF _Toc175383150 \h 15 HYPERLINK \l "_Toc175383151" 2.3.1 General findings PAGEREF _Toc175383151 \h 15 HYPERLINK \l "_Toc175383153" 2.3.2 Completeness of the information on the website PAGEREF _Toc175383153 \h 15 HYPERLINK \l "_Toc175383155" 2.3.3 Accuracy of the information on the website PAGEREF _Toc175383155 \h 18 HYPERLINK \l "_Toc175383156" 2.4 Other findings PAGEREF _Toc175383156 \h 18 HYPERLINK \l "_Toc175383158" 2.4.1 Compliance with TBS average and maximum PAGEREF _Toc175383158 \h 18 HYPERLINK \l "_Toc175383160" 2.4.2 Expense splitting analysis PAGEREF _Toc175383160 \h 19 HYPERLINK \l "_Toc175383163" 2.4.3 Miscoded hospitality analysis PAGEREF _Toc175383163 \h 19 HYPERLINK \l "_Toc175383165" 2.4.4 Use of personal credit card PAGEREF _Toc175383165 \h 19 HYPERLINK \l "_Toc175383166" 3 CONCLUSION PAGEREF _Toc175383166 \h 19 HYPERLINK \l "_Toc175383167" Annex 1- Audit criteria PAGEREF _Toc175383167 \h 21
French: TOC \o "1-3" \h \z \u HYPERLINK \l "_Toc175382175" RÉSUMÉ PAGEREF _Toc175382175 \h 1 HYPERLINK \l "_Toc175382176" 1 INTRODUCTION PAGEREF _Toc175382176 \h 6 HYPERLINK \l "_Toc175382177" 1.1 Contexte PAGEREF _Toc175382177 \h 6 HYPERLINK \l "_Toc175382178" 1.2 Objectifs PAGEREF _Toc175382178 \h 7 HYPERLINK \l "_Toc175382179" 1.3 Portée PAGEREF _Toc175382179 \h 7 HYPERLINK \l "_Toc175382180" 1.4 Méthodologie PAGEREF _Toc175382180 \h 7 HYPERLINK \l "_Toc175382181" 2 CONSTATATIONS ET RECOMMANDATIONS PAGEREF _Toc175382181 \h 8 HYPERLINK \l "_Toc175382182" 2.1 Cadre général de gestion PAGEREF _Toc175382182 \h 9 HYPERLINK \l "_Toc175382183" 2.1.1 Procédures du Ministère relatives à l'accueil PAGEREF _Toc175382183 \h 9 HYPERLINK \l "_Toc175382184" 2.1.2 Délégation des pouvoirs de signature en matière financière du Ministère PAGEREF _Toc175382184 \h 11 HYPERLINK \l "_Toc175382185" 2.2 Conformité à la politique du CT PAGEREF _Toc175382185 \h 12 HYPERLINK \l "_Toc175382186" 2.2.1 Processus d'engagement des dépenses PAGEREF _Toc175382186 \h 12 HYPERLINK \l "_Toc175382187" 2.2.2 Article 34 de la LGFP — Attestation que les services ont été rendus ou que les biens ont été livrés PAGEREF _Toc175382187 \h 13 HYPERLINK \l "_Toc175382188" 2.2.3 Article 33 de la LGFP — Processus de paiement PAGEREF _Toc175382188 \h 14 HYPERLINK \l "_Toc175382189" 2.3 Divulgation proactive des frais d'accueil PAGEREF _Toc175382189 \h 16 HYPERLINK \l "_Toc175382190" 2.3.1 Constatations générales PAGEREF _Toc175382190 \h 16 HYPERLINK \l "_Toc175382191" 2.3.2 Exhaustivité de l'information dans le site Web PAGEREF _Toc175382191 \h 16 HYPERLINK \l "_Toc175382192" 2.3.3 Exactitude de l'information dans le site Web PAGEREF _Toc175382192 \h 19 HYPERLINK \l "_Toc175382193" 2.4 Autres constatations PAGEREF _Toc175382193 \h 19 HYPERLINK \l "_Toc175382194" 2.4.1 Conformité aux frais moyens et maximums du CT PAGEREF _Toc175382194 \h 19 HYPERLINK \l "_Toc175382195" 2.4.2 Analyse du fractionnement des dépenses PAGEREF _Toc175382195 \h 20 HYPERLINK \l "_Toc175382196" 2.4.3 Analyse des transactions relatives aux frais d'accueil mal codées PAGEREF _Toc175382196 \h 20 HYPERLINK \l "_Toc175382197" 2.4.4 Utilisation d'une carte de crédit personnelleFORMCHECKBOX PAGEREF _Toc175382197 \h 20 HYPERLINK \l "_Toc175382198" 3 CONCLUSION PAGEREF _Toc175382198 \h 21 HYPERLINK \l "_Toc175382199" Annexe 1 — Critères de vérification PAGEREF _Toc175382199 \h 23