00000nam 2200000zi 4500 9.935007 CaOODSP 20240626105329 m o d f cr mn||||||||| 240306e201310 onc ob f000 0 eng d CaOODSP eng rda CaOODSP n-cn--- y0y1 T22-301/2013E-PDF Internal audit of revenue collection by the marine safety, civil aviation, and public ports programs. [Ottawa] : [Transport Canada], October 2013. 1 online resource (iii, 41 pages) text txt rdacontent computer c rdamedia online resource cr rdacarrier Issued also in French under title: Vérification interne de la perception de recettes par les programmes de la sécurité maritime, de l'aviation civile et des ports publics. "Audit and Advisory Services: integrity, innovation and quality." "File number: 1577-12/13-105." Includes bibliographical references. "The Financial Administration Act allows departments and agencies to set and collect user fees for their services under certain conditions. The government's 2004 User Fees Act provides additional guidance. User fees can be charged for services that provide "direct benefit or advantage" to clients, so that the majority of costs are borne by the clients rather than Canadian taxpayers. ... The purpose of this audit was to assess Transport Canada practices with respect to user fees, including effectiveness of controls over user fee recording, billing, and collection. The focus was on certain components of the Marine Safety Program, Civil Aviation Program and the Public Ports Program. A related consulting assignment was completed to assess the readiness of the Civil Aviation Program and the Marine Safety Program to meet requirements of the 2004 User Fees Act and related Treasury Board policies and directives. …"--Executive summary, page i. Canada. Transport Canada Appropriations and expenditures Auditing. User charges Canada. Canada. Transport Canada, issuing body. Vérification interne de la perception de recettes par les programmes de la sécurité maritime, de l'aviation civile et des ports publics. (CaOODSP)9.939600 PDF 375 KB https://publications.gc.ca/collections/collection_2024/tc/T22-301-2013-eng.pdf HTML N/A https://tc.canada.ca/en/internal-audit-revenue-collection-marine-safety-civil-aviation-public-ports-programs