Report on the Audit of Timekeeping Compliance – February 2014

Appendix A – Audit Criteria

The following audit criteria were developed to address specific risks identified in the planning phase. They were derived from Treasury Board Secretariat guidance on auditing management frameworks, the Audit Criteria related to the Management Accountability Framework: A Tool for Internal Auditors (March 2011).

Audit criteria and sub-criteria Results
  • 1.1 An effective governance framework is established and has identified individuals responsible for monitoring the effective discharge of timekeeping responsibilities.
    • 1.1.1 An effective oversight body has been established with a clearly communicated mandate that includes roles and responsibility with respect to governance, risk management and control.
    • 1.1.2 There are strategic directions, priorities and operating objectives and changes are communicated to stakeholders in a timely manner.
    • 1.1.3 Roles and responsibilities for corporate oversight are formally defined and communicated for managers, supervisors and employees.
Not Met
  • 1.2 Compliance with the National Timekeeping Protocol and related requirements is monitored regularly, resulting in effective departmental wide monitoring practices/oversight over timekeeping.
    • 1.2.1 Responsibility for monitoring of compliance with the National Timekeeping Protocol and related operational requirements is clearly communicated.
    • 1.2.2 The monitoring activities are documented and reported regularly to senior management. Senior management monitors the resulting reporting of compliance and corrective actions are implemented promptly.
    • 1.2.3 Reports to the oversight body include a clear statement that compliance has been maintained or breaches noted.
Partially Met
  • 2.1 BPD is providing the necessary training, tools, resources and information to support timekeepers in their responsibility to record their time in iCase with consistency and in a timely manner.
    • 2.1.1 A suitability comprehensive training and development plan exists that is adequately resourced and actioned.
    • 2.1.2 Employees have access to sufficient tools, such as, software, equipment, work methodologies and standard operating procedures.
    • 2.1.3 Key positions and activities have been identified and sufficient back-up exists.
    • 2.1.4 An information sharing process exists to support the efficient and targeted dissemination of relevant and reliable information to those that need it.
  • 2.2 The National Timekeeping Protocol and other timekeeping authorities are validated (adequacy and effectiveness), concluded and identified areas of improvement have been addressed adequately.
    • 2.2.1 Responsibility for review and revision to NTP and other timekeeping authorities is clearly identified, communicated and understood.
    • 2.2.2 Evidence of regular review and/or revision exists and is approved by the required authority.
  • 2.3 Timekeepers are entering their time in adherence to the National Training Protocol.
    • 2.3.1 Timekeeping is coded and processed in an efficient and timely manner by all timekeepers and 100% compliance is ensured.
    • 2.3.2 Controls are in place to ensure timeliness, accuracy and adequacy of timekeeping coded in iCase (e.g. supervisory review, management approval, attestation, etc.)
Partially Met
  • 2.4 Timekeeping information is treated as a corporate resource and is readily accessible departmentally to meet the needs of performance measurement and mandated initiatives such as those related to cost recovery.
    • 2.4.1 Planned results regarding the use of timekeeping information are clearly identified and communicated.
    • 2.4.2 Performance measurement strategies are in place and applied with results linked to management and staff evaluations.
    • 2.4.3 Management monitors actual performance against planned results and adjusts course as needed.
Partially Met
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