Guidance for Presenting Reports to Recipients
The purpose of this note is to provide general guidance on providing reports to recipients after a scoping exercise or forensic audit has occurred.
Why present reports on audit findings to elected leaders and to the community
There are clear benefits from sharing audit findings to Chiefs and Councils of First Nations, Tribal Council leaders or other elected leaders, and the community:
- We clearly indicate where there is no foundation to allegations;
- Information regarding sound financial and governance practices is shared in an open and transparent manner, encouraging good practices in the future;
- Reporting the findings to the leaders helps them understand where certain actions may be perceived by Band members or others as wrongdoing, including fraud and abuse of power;
- Reporting the findings to the community helps to ensure transparency and accountability of the leadership. This is consistent with the accountability framework set out in funding agreements and in the Indian Act regulations;
- The report may be the first step, if steps have not already been taken, to improve the management structure of the recipient organization;
- Recipients are able to seek clarification of the findings and address any issues discovered in the forensic audit work that require attention;
- AANDC is able to demonstrate that the work was done in a professional, neutral and transparent manner;
- AANDC can demonstrate to the Canadian public its commitment to accountability and transparency in the use of public funds.
Who presents the report
Normally AANDC’s Director of Assessment and Investigation Services Branch (AISB) or designate, or in particular cases the Chief Audit and Evaluation Executive (CAEE), will make the presentation. Where appropriate, as is often in the case in forensic audit reports out, a senior representative of the firm that conducted the audit will be present.
To whom the report is presented
The audit findings are first presented to Chief and Council as the elected representatives of the community, whether or not a Band Council Resolution has been received. The report is then presented to the community, including an invitation to any individual Band members who are known to have raised the allegations that initiated the work. The information presented to the community will reflect any agreed-upon changes arising from the presentation to Chief and Council.
The Regional Director General or his/her representative will be invited and attend both the Chief and Council and any community meetings. The regions have the most direct and immediate involvement with the communities and will be able to assist in the implementation of recommendations.
How is the report presented
A briefing of the audit findings may be provided in person or through a telecommunications medium such as a conference call or videoconference, if the technology is available. The report is simple and relatively straightforward, and normally is presented in a deck format. Following the AANDC review process for publication, the deck may be posted on the AANDC website.
When is the report presented
The presentation of the report by the Director AISB or the CAEE should be done as soon as possible following the completion of the audit work so that the knowledge contained in the findings is shared transparently and so that the Department is not perceived as withholding information that is relevant to the community’s democratic processes. The Department must take into consideration a number of factors such as an upcoming election or a ratification vote, a death in the community or a natural disaster such as flooding, when determining the timing of the presentation. The final date of the presentation is set on a case by case basis, in consultation with the region, other senior officials and elected First Nations representatives.
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