Guidelines for the Disaster Financial Assistance Arrangements - Interpretation Bulletin 6: Clarification of Audit Roles

ISSUE

OBJECTIVE

2.7.8     A final provincial claim must be validated by a provincial auditor, and/or a commercially engaged audit firm, in accordance with accepted audit practices.  Validation by the provincial auditor asserts that the claim reconciles to the audited financial statements of the province; claimed expenditures are incurred, paid, recorded separately, and adequately supported, and that provincial systems/controls used for recording event-specific and federally eligible expenditures support the claim, are sufficient, and operate effectively.  The Public Safety Regional Director is the point of contact for provincial auditor questions regarding claim administration, DFAA eligibility, and DFAA interpretations.  Incremental costs for auditors (over and above full-time provincial employees) are eligible for cost-sharing.

and amended as follows:

2.7.8    A final provincial claim must be validated by a provincial auditor, and/or a commercially engaged audit firm, in accordance with accepted audit practices.  Validation by the provincial auditor asserts that the claim reconciles to the audited financial statements of the province; claimed expenditures are incurred, paid, recorded separately, and adequately supported. The Public Safety Regional Director is the point of contact for provincial auditor questions regarding claim administration, DFAA eligibility, and DFAA interpretations.  Incremental costs for auditors (over and above full-time provincial employees) are eligible for cost-sharing.

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