00000nam 2200000za 4500 9.853275 CaOODSP 20240802093803 cr ||||||||||| 180309s2013 onc o f000 0 eng 978-0-660-25664-1 CaOODSP eng n-cn--- BT66-62/2013E-PDF Audit of the interdepartmental settlements process [electronic resource] : final report / Internal Audit and Evaluation Bureau. Ottawa : Treasury Board of Canada, Secretariat, 2013. 27 p. "Published: 2013-00-22." "Approved July 24, 2013"--p. 1. Title from caption. Issued also in French under title: Audit du processus des règlements interministériels : rapport final. "An interdepartmental settlement (IS (interdepartmental settlement)) is a financial transaction that occurs between two federal government departments and agencies. It is a non-cash transaction—no cash is exchanged. Using a processing mechanism unique to the Government of Canada, a financial entry is created so that departments can transfer incurred costs between one another or collect revenue from one another. The associated financial entries are then recorded in each department’s financial system and reflected in their financial statements and in the Public Accounts of Canada. IS (interdepartmental settlement) transactions have a significant impact on the Treasury Board of Canada Secretariat’s (the Secretariat’s) financial statements, given the high dollar value associated with these transactions"--Executive summary, p. 2. gccst Federal government gccst Transfer payments gccst Audit Canada. Treasury Board. Internal Audit and Evaluation Bureau. Audit du processus des règlements interministériels (CaOODSP)9.853277 PDF 542 KB https://publications.gc.ca/collections/collection_2018/sct-tbs/BT66-62-2013-eng.pdf