FISCAL PLAN RESPONSE TO THE AUDITOR GENERAL
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1 Government FISCAL PLAN RESPONSE TO THE AUDITOR GENERAL OCTOBER
2 TABLE OF CONTENTS RESPONSE TO THE AUDITOR GENERAL October RESPONSE TO THE AUDITOR GENERAL FISCAL PLAN
3 RESPONSE TO THE AUDITOR GENERAL OCTOBER 2015 The Auditor General reports on the scope and findings of the work carried out by the Office of the Auditor General. The following are the recommendations in the Auditor General s report titled Report of the Auditor General of Alberta October 2015 and the government s response to each of them. AUDITOR GENERAL S RECOMMENDATIONS Innovation and Advanced Education For-profit and Cost Recovery Ventures at Post-secondary Institutions 1. Document and Communicate Expectations and Guidelines We recommend that the Department of Innovation and Advanced Education: document its expectations in terms of desired results and risk management for institutions participating in for-profit and cost recovery ventures establish approved guidelines for cost recovery ventures, to support best practices and align with the department s expectations update and approve for-profit venture guidelines, to support best practices and align with the department s expectations develop a process to communicate the department s expectations and guidelines to all institutions Accepted. The Department of Innovation and Advanced Education will further develop and communicate to the post-secondary institutions, guidelines and expectations on ventures. This recommendation is expected to be completed by Fall Improve Department s Oversight of Institution s Risk Assessment of Ventures We recommend that the Department of Innovation and Advanced Education improve its oversight processes to ensure that boards of governors oversee management s assessment of the risks associated with for-profit and cost recovery ventures by: tailoring board training to examine these ventures maintaining relevant documentation of the institution s risk assessment and venture approval requests requiring the institution to comply with the department s expectations and guidelines requiring the institution to report on venture results on an ongoing basis providing effective feedback and ongoing guidance to the boards Accepted. The Department of Innovation and Advanced Education will review its existing oversight responsibilities, including risk management responsibilities of the boards of governors, and implement changes by Fall FISCAL PLAN RESPONSE TO THE AUDITOR GENERAL 129
4 Innovation and Advanced Education IT System Implementation at Olds College 3. Improve Detailed Project Planning We recommend that Olds College develop a detailed project plan and define its criteria for each milestone to implement its enterprise resource planning system. Accepted. Olds College has prepared: a detailed work breakdown structure and project lifecycle plan, including milestones, dependencies and prerequisites; and a production readiness assessment template. The plan and template were approved in August 2015 by the project steering committee. 4. Improve Business Change Planning We recommend that Olds College: define the financial and other reporting capabilities required for implementation define automated business controls in the system configuration, and business controls affected by the use of the new system for training and production readiness develop and approve post-implementation sustainment plans and support agreements to ensure the college has adequate resources to support the new system Accepted. Olds College will: document financial reporting requirements and confirm the University of Alberta s ability to provide services; document automated business controls and business controls affected by the new system; and finalize the legal and operating agreement with the University of Alberta. This recommendation was completed in October Improve Oversight on Project Risk Management We recommend that Olds College define a formal project risk management process to identify, rank and mitigate all project risks. Accepted. Olds College formalized risk management and reporting processes in September Environment and Parks Managing Water Act Partnerships and Regulatory Activities 6. Monitor Wetland Restoration Repeated from 2010 We again recommend that the Department of Environment and Parks formalize its wetland restoration relationships and control procedures. Accepted. The Department of Environment and Parks has an implementation plan and will develop a new set of standards and supplemental audit program to ensure fund recipients comply with the requirements under the policy. The program is expected to be in place by Spring RESPONSE TO THE AUDITOR GENERAL FISCAL PLAN
5 Aboriginal Relations Department 7. Improve Financial Reporting Processes Repeated We again recommend that the Department of Aboriginal Relations improve its financial reporting processes to ensure its estimates are reasonable and properly supported. Accepted. The Department of Aboriginal Relations is working with the Department of Municipal Affairs and the Department of Seniors and Housing to improve financial reporting processes. This recommendation is expected to be implemented for the fiscal year. Culture and Tourism Travel Alberta 8. Enhance Documentation to Support Senior Management Expenses Repeated We again recommend that Travel Alberta consistently document the business reason to support senior management expenses. Accepted. Travel Alberta will ensure the business reason to support senior management expenses that have been incurred is consistently documented. Education Department 9. Enforce IT Change Management Controls We recommend that the Department of Education enforce its documented IT change management processes and demonstrate that all changes are appropriately classified, logged and approved. Accepted. The Department of Education has: updated IT change management processes, including emergency IT change management; and developed an emergency IT change process to log, approve and implement emergency IT changes. The emergency IT change process has been shared electronically and communicated to all IT change managers. This process has been in place since October 1, Education Northland School Division No Improve Financial Reporting Repeated We again recommend that the Northland School Division No. 61 improve its financial reporting by: regularly reviewing and reconciling general ledger accounts preparing year-end financial statements promptly Accepted. Northland School Division No. 61: is developing a plan to meet the recommended practice of regularly reviewing and reconciling general ledger accounts; and has also increased staffing to provide the required financial information on a timely basis. The audited financial statements for the year ended August 31, 2015 were received by the Official Trustee in November FISCAL PLAN RESPONSE TO THE AUDITOR GENERAL 131
6 Environment and Parks Department 11. Improve Financial Reporting Processes We recommend that the Department of Environment and Parks improve its process for preparing timely and reliable financial statements by: improving the quality of documentation and analysis to support financial statement items and disclosures preparing reconciliations for key financial statement balances scheduling and evidencing management reviews of financial statements, analysis and supporting documentation before finalizing draft financial statements Accepted. The Department of Environment and Parks has developed new procedures to improve accuracy and quality of the financial statements, along with the timeliness and accuracy of supporting working papers. This recommendation is expected to be implemented for the fiscal year. Health Department 12. Establish a Proactive Check to Ensure that Individuals with an Alberta Healthcare Number Continue to Meet Residency Requirements We recommend that the Department of Health improve its processes by establishing a proactive check to ensure that individuals who have been issued an Alberta Healthcare number continue to meet the residency requirements specified in the Alberta Health Care Insurance Act and Regulation. Accepted. The Department of Health will: continue with the current process of investigating unusual registration activity and residency issues as they become known through tips, migration reports, etc.; enhance the existing Alberta Health Care Insurance Plan registration process; and collaborate with the Department of Service Alberta to investigate the benefits of a single secure card that will facilitate coverage for all government funded programs requiring renewal every five years. This is expected to be implemented by RESPONSE TO THE AUDITOR GENERAL FISCAL PLAN
7 13. Enhance Processes to Check for Receipt of Services for Which Physicians Billed We recommend that the Department of Health enhance the processes it uses to check whether: patients received the medical services for which physicians billed the department payments are being made in accordance with the provisions of the Alberta Health Care Insurance Act Accepted. The Department of Health will: continue with the current audit process to detect incorrect billing practices and payments; examine the analytical tools including statistical and random sampling methodologies that would enhance review of physicians claims; and proceed with the development and implementation of the Personal Health Portal. This will enable and provide a mechanism for verifying physician billing with patients. This is expected to be implemented by Health Alberta Health Services 14. Develop a Detailed Plan for Implementing Risk-Based Disaster Recovery Processes We recommend that Alberta Health Services develop and follow a comprehensive plan for implementing risk-based disaster recovery processes, including the necessary IT infrastructure. Accepted. Alberta Health Services (AHS) will: continue to develop more complete requirements and process steps to be followed for each of their critical applications; and continue mitigating identified gaps which will potentially require significant capital and operating investment. The investment costs and the risk mitigated will need to be weighed against other investment opportunities across all areas of AHS rather than just IT. This recommendation is expected to be implemented by June Innovation and Advanced Education Department 15. Improve Enterprise Risk Management We recommend that the Department of Innovation and Advanced Education implement an integrated enterprise risk management framework to identify and mitigate relevant risks. Accepted. As part of the Department of Innovation and Advanced Education s approach to integrated strategic planning, the department will be reintroducing an enterprise risk management process for the business planning cycle that will identify, assess, monitor, communicate and address risks. FISCAL PLAN RESPONSE TO THE AUDITOR GENERAL 133
8 Municipal Affairs Department 16. Improve Systems for Updating the Estimated Disaster Recovery Program Liability We recommend that the Department of Municipal Affairs develop and implement an improved method for updating and supporting its estimated disaster recovery program liability. Accepted. The Department of Municipal Affairs is in the process of: collecting information on the progress of Disaster Recovery Program (DRP) projects from municipalities; developing a standard methodology to update the estimated DRP liability; implementing sign-off or approval by management and identification of contingencies and possible cost escalation; and enhancing internal procedures to ensure that appropriate documentation is available for the estimated DRP liability and the submission of the Disaster Federal Assistance Arrangement claims to the federal government. This recommendation is expected to be implemented by Summer Treasury Board and Finance Department 17. Improve Compliance Systems for Unfiled Corporate Income Tax Returns We recommend that the Department of Treasury Board and Finance improve its compliance systems to deal with unfiled corporate income tax returns. Accepted. The Department of Treasury Board and Finance has completed a re-evaluation of its policies and procedures related to default assessments. The process of sending out default assessments began on October 1, Additional work will include: developing additional reporting measures that contain key information to oversee filing compliance activities; developing additional performance measures and targets to better monitor filing compliance officers actions; and completing an analysis of the filing inventory and developing further strategies. 134 RESPONSE TO THE AUDITOR GENERAL FISCAL PLAN
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