Audit of the Proactive Disclosure of Grant and Contribution Awards over $25,000 - September 20, 2007

Executive Summary

The audit of grant and contribution awards over $25,000 posted on the Health Canada website was undertaken by the Audit and Accountability Bureau to provide an assessment of the completeness and accuracy of information being disclosed, and whether the requirements of the Treasury Board Secretariat (TBS) Proactive Disclosure Policy announced on October 21, 2005 are being met.

The audit was conducted in accordance with the TBS Policy on Internal Audit and the Institute of Internal Auditor's International Standards for the Professional Practice of Internal Auditing.

The results of this audit indicate that while most of the information disclosed on the website is complete, accurate and in accordance with the TBS guidance document, the level of detail and accuracy of the information posted in the "Purpose" and "Comments" fields could be improved.

In addition to the findings on the completeness and accuracy of the information posted, the audit identified a significant number of agreements that were signed by a Health Canada official for whom the delegated authority documentation could not be located for the relevant cost centres or the applicable dates.