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Appendix A: Audit Criteria2022 Audit of Financial Management by Returning Officers

Objective Criteria

Objective 1:

Assess the adequacy and effectiveness of the financial management control framework over the ROs' activities

 1.1. A governance structure is in place over the activities of ROs.
1.2. The control framework exists and is applied effectively.
1.3. Financial policies and procedures are applied consistently across electoral districts.
1.4. Roles, responsibilities and financial authorities are understood by ROs.

Objective 2:

Determine if the ROs' financial activities are undertaken in accordance with applicable policies, procedures, acts and regulations

 2.1. Financial transactions, including contracts, are appropriately authorized.
2.2. A review process is in place for all expenses, including leases, pay (timesheets for training and regular hours), travel and supplies.
2.3. Assignment of financial authority is done through prescribed methods.
2.4. Financial reporting is sufficient (timely, accurate, complete) to allow ROs to monitor their financial transactions.
2.5. Expenditures incurred are allowable as per the Federal Elections Fees Tariff, Financial Administration Act, Canada Elections Act, Treasury Board of Canada Secretariat policy instruments, and Elections Canada policies and procedures.
2.6. Ineligible expenses are identified and acted upon by headquarters staff.

Objective 3:

Determine if the training and tools provided to ROs are adequate to support the efficient exercise of their authorities

 3.1. ROs have received adequate and timely training on processes and procedures.
3.2. Training is updated regularly, and participation in training is tracked.
3.3. Information technology is available, and staff are trained to use the systems.
3.4. Tools provided to ROs are effectively designed to manage the election.
3.5. Tools provided by Elections Canada are used as designed.
3.6. Additional support (such as Field Support Network) is available and provides solutions in a timely manner.