Traduction de «Observation du vérificateur » (Français → Anglais) :

Observations of the Auditor General on the Financial Statements of the Government of Canada

assembled products quality control inspector | consumer goods quality control inspector | assembled products production inspector | product assembly inspector

assistant editor | copy editor/fact checker | fact checker | writer/fact checker

controller of cable vehicle fares | ticket inspector | controller | passenger fare controller

auditor's report

auditor

22. Acknowledges that since 2012, the Agency's "Verifying Office" performs ex ante checks focused on valuable commitments, sensitive contracts and complex procurement procedures where higher risks have been identified; notes that during 2013, no delays have been reported by the “Verifying Office” and that all transactions were checked using checklists in line with the financial regulations and the charter of the verifying officer;

22. Acknowledges that since 2012, the Agency's "Verifying Office" performs ex ante checks focused on valuable commitments, sensitive contracts and complex procurement procedures where higher risks have been identified; notes that during 2013, no delays have been reported by the “Verifying Office” and that all transactions were checked using checklists in line with the financial regulations and the charter of the verifying officer;

8. Notes that the ex-ante control on activities performed by the Joint Undertaking's members identified one case when, contrary to the provisions of the Joint Undertaking's financial rules and its manual of procedures, the same staff member performed the procedure for validating the commitment in the capacity of both verifying agent and authorising officer; notes furthermore that one payment was made under the conditions described above; acknowledges that the Joint Undertaking has updated the financial back-up system by introducing new actors to perform the roles of financial verifier and authorising officer, and that the initiation and verification/authorisa ...[+++]tion functions are kept separate; notes moreover a second case identified by the ex-ante control in which the technical assessment report was not available in the GMT tool;

8. Notes that the ex-ante control on activities performed by the Joint Undertaking's members identified one case when, contrary to the provisions of the Joint Undertaking's financial rules and its manual of procedures, the same staff member performed the procedure for validating the commitment in the capacity of both verifying agent and authorising officer; notes furthermore that one payment was made under the conditions described above; acknowledge that the Joint Undertaking has updated the financial back-up system by introducing new actors to perform the roles of financial verifier and authorising officer, and that the initiation and verification/authorisa ...[+++]tion functions are kept separate; notes moreover a second case identified by the ex-ante control in which the technical assessment report was not available in the GMT tool;