Internal audit of revenue collection by the marine safety, civil aviation, and public ports programs. : T22-301/2013E-PDF
"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.
Lien permanent pour cette publication :
publications.gc.ca/pub?id=9.935007&sl=1
| Ministère/Organisme | Canada. Transport Canada, issuing body. |
|---|---|
| Titre | Internal audit of revenue collection by the marine safety, civil aviation, and public ports programs. |
| Type de publication | Monographie |
| Langue | [Anglais] |
| Autres langues publiées | [Français] |
| Format | Électronique |
| Document électronique | |
| Note(s) | 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. |
| Information sur la publication | [Ottawa] : [Transport Canada], October 2013. |
| Description | 1 online resource (iii, 41 pages) |
| Numéro de catalogue |
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| Descripteurs | Canada. Transport Canada -- Appropriations and expenditures -- Auditing. User charges -- Canada. |