Audit of Contracting
Appendix A – Audit Criteria
|1) Procurement Strategy: Non-Competitive
(non-competitive method of supply include sole-source)
There is documentation on file to support the justification for non-competitive procurement contracts in accordance with section 6 of government contract regulations.
|1.1) Statement of work is defined prior to contract award.||Policy on Contracting -
Section 10.2.1, 10.2.2 to 10.2.6, 10.5, 10.7.30, 11.2.7, 11.3, 16.8.3, 16.8.4,
Government Contract Regulations - Section 6
|1.2) Justification on file for sole sourcing is appropriately documented and substantiated.|
|1.3) Appropriate analysis is performed to achieve best value from the planning to appraise alternative contract.|
|1.4) Former Public Servant services are justified and documented.|
|1.5) Contracts with former public servants respect the twelve months "cool-off period".|
|2) Procurement Strategy
Appropriate tendering processes for bids are used in the proper circumstances.
|2.1) The appropriate procurement vehicle is used.||Policy on Contracting - Section 4.1.4, 10.4, 10.5, 10.7, 10.8, 16.8.3, 16.8.4, 16.8.5, 16.8.10,
Appendix H - 2.3, 2.4
|2.2) The contracting vehicle chosen is used in compliance with its terms and conditions|
|2.3) There is no evidence of contract splitting.|
|3) Procurement Competitive
(methods of supply include contracts, standing offers and supply arrangements)
Bid evaluation criteria were provided on Request for Proposal (RFP) documents and were used for contractor selection in an open, fair and transparent manner.
|3.1) Bid selection method and evaluation criteria are clearly outlined in the bid solicitation document before the Request for Proposal is issued.||Policy on Contracting - Section, 4.1.9, 4.2.23, 16.1.2, 10.5, 10.8, 11.1, 11.3|
|3.2) For competitive processes, the Statement of Work (SOW), work description and evaluation criteria are open, fair and transparent and defined before bids are solicited.|
|3.3) Contractors or goods were selected in accordance with the terms and conditions of the bid.|
|3.4) The evaluation report has been signed by all the evaluators.|
|4) Expenditure Initiation
Funds commitment availability is certified by someone with the delegated authority prior to the expenditure initiation at the value expected to be incurred.
|4.1) Expense is approved by the appropriate authority.||Policy on Contracting - Section 4.1.8, Appendix C Financial Administration Act - Section 32 Directive on Expenditure Initiation and Commitment Control - Section 6.1.2, 6.1.3, 6.2.7|
|4.2) Expense is approved prior to the event.|
|4.3) Commitment is recorded at the value expected to be incurred.|
|5) Contract Management.
Contracts and contract amendments were approved prior to the receipt of any goods or services or the expiration of the original contract and supporting documentation is retained on file.
|5.1) A copy of the signed, written contract is on file||Policy on Contracting - Section 4.2.23, 12.9, Appendix C, Appendix H - 2.6 Policy on Government Security|
|5.2) Security requirements are addressed to ensure compliance with the provisions of the Government Security Policy.|
|5.3) Intellectual Property (IP) rights are identified and addressed.|
|5.4) The contracts are signed by someone with the proper delegated authority.|
|5.5) Contract and amendments are issued before goods or services are received.|
|5.6.) Contract amendments are properly justified and substantiated.|
|5.7) Contract amendments are approved by authorized officers.|
|5.8) Contract amendments are issued before contract expiry date.|
|6) Account Verification.
The performance of account verification is done by someone with the delegated authority to do so, is accomplished on a timely basis and verifies the correctness of the payment requested.
|6.1) Account verification is performed by the appropriate delegated authority.||Financial Administration Act -
Section 34 Directive on Account Verification - Section 6.1, 6.2.1, 6.2.2, 220.127.116.11, 6.3.4
|6.2) Invoice certified is properly supported with proof of execution and cost.|
|6.3) Account verification is conducted on a timely basis.|
|7) Contract Payment
The payment and settlement is carried out by someone with proper delegation of authority and for the correct dollar amount and to the right vendor on a timely basis.
|7.1) Invoice payment is issued for the correct amount, within the contract limit, and to the correct vendor.||Financial Administration Act - Section 33 Directive on Account Verification - Section 6.1, 6.2.1, 18.104.22.168, 6.3.4|
|7.2) S.33 was signed by an employee with proper delegated authority.|
|7.3) S.33 is completed before the payment is released.|
|7.4) S.33 is processed on a timely basis, within payment terms.|
|8) Proactive Disclosure.
Contacts valued at over $10,000 are publicly disclosed.
|8.1) Contracts, including amendments, valued at over $10,000 meet minimum proactive disclosure requirements.||Guidelines on Proactive Disclosure on Contracts - Section 3.1.2, 3.1.7, 3.1.8|
|9) Payable at Year End. (PAYE)
A PAYE was properly set-up and the transactions were identified as such.
|9.1) A PAYE was properly set-up and the transactions were identified as such.||Policy on Payables at Year-End|
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