Audit of Accounts Receivable phase II - collections, write-offs and remissions . : Em20-55/2017E-PDF

"The Audit of Accounts Receivable – Collections, Write-offs and Remissions was included in the 2015–17 Risk Based Audit Plan. Accounts Receivable (A/R) are governed by several key pieces of legislation and policies. Sections 23, 24 and 25 of the Financial Administration Act (FAA), sections 4 to 9 of Debt Write Off Regulations, Treasury Board of Canada Secretariat (TBS) Directive on Receivables Management and Guideline on Collection of Receivables set out the main legal and policy requirements to manage the A/R life cycle. The objective of this audit was to assess the design and operating effectiveness of key controls surrounding the collections, write-offs and remissions of A/R. The audit concluded that key controls surrounding the collections, write-offs and remissions of A/R were in place and operating as intended. There is a need to improve the accuracy of CPP account data available in DARS and make non fraudulent OAS data available in order to undertake collection activities on accounts where the claimant is currently not receiving benefit payments”--Executive summary, p. 1, 2.

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