19.1
Objective
The objective of the
compliance and controls monitoring function is to work co-operatively
with ministries and central agencies to provide a corporate monitoring
mechanism to improve compliance with government core policy and to strengthen
the financial and procurement control framework by:
- providing confidence
that government payments are made in accordance with government core
policy, including central directives, orders, and regulations;
- mitigating the
risk of financial loss to government;
- reducing the cost
of processing payments; and
- identifying and
recommending systemic change to maintain and improve the overall control
framework.
19.2
General
The compliance and
controls monitoring function is a centralized systematic, risk-based approach
designed to promote accountability and monitor the prudent and proper
use of public monies. The Branch's monitoring and review approach is based
on the government's Enterprise
Risk Management Model.
The scope of the compliance and controls monitoring function encompasses
all government payments that may be selected at any time for the examination
of accuracy and compliance with core policy, central directives, orders,
and regulations. Payment review results and recommendations are reported
back to ministries, central agencies, and the Office of the Comptroller
General.
The corporate compliance and controls monitoring function does not replace
the responsibility of ministries and central agencies in establishing,
supporting and maintaining an adequate system of internal controls including
a sufficient financial and procurement control framework.
Authority and Responsibility
The authority to undertake
compliance and controls monitoring is derived from sections 8 and 9 of
the Financial
Administration Act. Responsibility for the monitoring function
within government including compliance reporting and recommendations regarding
non-compliance has been delegated to the Office of the Comptroller General
(OCG) and is administered by the Corporate
Compliance and Controls Monitoring Branch (3CMB) (government access
only).
The Corporate Compliance
and Controls Monitoring Branch is responsible for:
- reducing the cost
of internal controls by implementing a risk based management approach;
- testing and reporting
on government payments for compliance with core policy, central directives,
orders and regulations;
- recommending improvements
to government policy, training and systems to improve compliance through
both targeted and systemic changes;
- identifying control
weaknesses and assisting central agencies and ministries in strengthening
the financial and procurement management framework;
- providing custom
payment reviews and reports where warranted; and
- maintaining branch
policy and procedures (government access only) for the administration
of compliance and controls monitoring.
Ministries are responsible
for:
- establishing, supporting
and maintaining an adequate system of internal controls;
- following up on
3CMB recommendations and reporting back on corrective actions taken
to reduce risk and improve compliance;
- collecting amounts
owed to government identified in the review process; and
- identifying ministry
contact(s) for the receiving and conveying of requested documentation
to support payments selected for review.
19.3
Policy
- The Corporate Compliance and Controls Monitoring Branch (3CMB) of
the Office of the Comptroller General provides the compliance and controls
monitoring function for government.
- Upon the request of the Corporate Compliance and Controls Monitoring
Branch, the ministry must promptly (normally within five business days)
supply the required documentation supporting a payment.
- Further to CPPM 4.3.1 ministries
must maintain the Corporate
Signing Authentication System (CSAS) (government access only) accurately
and on a timely basis.
- Where overpayments are reported, the Senior Financial Officer will,
as appropriate, establish the accounts receivable and ensure the timely
collection of the debt owing to government.
- Ministries must follow-up on 3CMB reports and recommendations and
report back promptly to 3CMB on corrective actions in accordance with
3CMB
policy (government access only).
19.4
Information and References
Further information
and details on the Corporate
Compliance and Controls Monitoring Branch can be obtained from the
OCG Intranet (government access only).
All readers may obtain
additional information through the OCG
Internet or by contacting 3CMB via email at CORPORATECOMPLIANCE@gov.bc.ca
or by telephone at 250 356-2077.
Manual Table of Contents
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