audit of work program

An audit plan refers to the design of an audit describing the overall audit strategy and guidelines to follow while performing the audit. It helps in the successful completion of the audit process.

Planning for auditing is the initial step in an audit. It helps the auditor efficiently manage the audit by analyzing the prime focus areas, proactive problem management, and allocating responsibilities to team members.

Audit plan process.

Frequently Asked Questions (FAQs)

Sample Audit Plan

Let’s look at the sample below to understand better the structure, layout, contents, and overall audit plan template.

To comprehend each business element relevant to the audit, the auditors collect and evaluate information about the company, such as financial, legal, and investment facts. In addition, they utilize risk assessment techniques to analyze the risks of anomalies in business governance, notably financial statement misstatements.

The audit team utilizes audit techniques to collect audit evidence Audit Evidence Audit evidence is information gathered by auditors during the course of an audit, whether internal, statutory, or otherwise. These facts serve as the foundation for the opinion in the audit report. read more once the risks have been recognized. This audit evidence assists them in forming a judgment on the company’s financial statements Company's Financial Statements Financial statements are written reports prepared by a company's management to present the company's financial affairs over a given period (quarter, six monthly or yearly). These statements, which include the Balance Sheet, Income Statement, Cash Flows, and Shareholders Equity Statement, must be prepared in accordance with prescribed and standardized accounting standards to ensure uniformity in reporting at all levels. read more . Audit techniques often employed by auditors include analytical procedures, investigation, examination of records and assets, observation, reconciliation Reconciliation Reconciliation is the process of comparing account balances to identify any financial inconsistencies, discrepancies, omissions, or even fraud. At the end of any accounting period, reconciliation involves matching balances and ensuring that debits (credits) from one account for one transaction is same as the credit (debits) to another account for the same transaction. read more , and reperformance. The auditor’s assessment of the risks influences the audit method’s nature, timing, and scope.

Furthermore, the knowledge and experience of the auditors will undoubtedly reflect in the conversations throughout the work plan development. This knowledge transfer method guides audit engagement teams throughout different processes such as information evaluation and risk identification.

Audit Plan Example

Having a punctiliously crafted audit design helps auditors achieve efficient engagement, risk mitigation, and compliance with standards set by authorized governing bodies. In addition, the company being audited should be ready and offer coordination to assist in the efficient completion of the audit. Let us look into the significance of a well-informed design with the help of an audit plan example.

During one of their client’s previous year audits, the auditor of a CPA firm reported the deficiency in internal control Internal Control Internal control in accounting refers to the process by which a company implements various rules, policies, or procedures to ensure the accuracy of accounting and finance information, safeguard the various assets of the business, promote accountability in the business, and prevent the occurrence of frauds in the company. read more when he found out the existence of fictitious vendor Vendor A vendor refers to an individual or an entity that sells products and services to businesses or consumers. It receives payments in exchange for making items available to end-users. They constitute an integral part of the supply chain management for providing raw materials to manufacturers and finished goods to customers. read more invoices related to inventory. The auditor painstakingly considers the issue in the current year by addressing it in the risk assessment or designed audit procedures Audit Procedures Audit Procedures are steps performed by auditors to get evidence regarding the quality of the financial information provided by the management of a company. It enables them to form an opinion on financial statements and ensure whether they reflect the true and fair view or not. read more to ensure that the management rectified the problem. The auditor plans to assess the risk of inventory fraud with the help of observation of physical inventory and analytical procedures and describes its nature, time, and extent. Hence, what is more important is the treatment of planning as a continuous process commencing from the end of the previous year audit and comes to an end with current audit engagement completion.

The vital thing is to develop an overall audit strategy. The plan should be in line with the audit strategy so that the plan entails the successful completion of the audit objectives. Generally, the audit design must encompass the nature, timing, and extent of risk assessment procedures, further audit procedures at the assertion level, and other planned audit procedures to complete the process while ensuring professional standards.

The two elements of planning are creating an overall audit strategy and the associated plan. Following different activities like collecting client requirements and information and verifying the applicable laws is vital in preparing an audit strategy. It should align with audit objectives and contribute to the act of curating an audit work plan.

An audit design contains a list of guidelines for auditors to follow while conducting an audit. In contrast, an audit program is the description of detailed steps to complete the audit procedure. Both deeds give direction to auditors and other team members while auditing.

This has been a guide to Audit Plan and its Meaning. Here we discuss its process and sample along with their examples. You may also have a look at the following articles to learn more –

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Compliance Auditing 101: Types, Regulations and Processes

Smartsheet Contributor Andy Marker

January 18, 2018

The rules that society runs on are essentially agreements that we will all perform activities in a prescribed way for the health, safety, and benefit of everyone. In business, rules and conventions may be voluntary to show that products and services adhere to certain standards, or they may be compulsory to comply with federal or local rules and regulations. Adherence to voluntary and compulsory standards are confirmed through compliance audits. These periodic surveys of policies, processes, procedures, files, and documentation in for-profit and nonprofit entities are conducted by hired professionals or government auditors. These surveys verify the effectiveness of internal controls and processes to ensure that standards and regulations are met.

In this article, we’ll discuss some of the many voluntary standards and compulsory regulations that require audits, how compliance audits are conducted, and how auditors are trained and continue to keep their professional edge.

What Is a Compliance Audit?

A compliance audit is an independent evaluation to ensure that an organization is following external laws, rules, and regulations or internal guidelines, such as corporate bylaws, controls, and policies and procedures. Compliance audits may also determine if an organization is conforming to an agreement, such as when an entity accepts government or other funding. Although most people are familiar with financial audits, such as those for public companies through the Sarbanes-Oxley Act (SOX) or individual or corporate tax audits through the Internal Revenue Service (IRS), compliance audits are not merely financial. Audits may also review IT and other security issues , compliance with HR laws, quality management systems, and other areas. Compliance is one leg in the tripod of GRC, which stands for governance, risk, and compliance.

Compliance is important for many reasons. Aside from signifying levels of professional standards, like the ISO 9000, ISO 14000, and other guidelines, noncompliance with regulatory guidelines may bring sanctions and penalties. Penalties for noncompliance with federal regulations, such as Sarbanes-Oxley, are specified through the Federal Sentencing Guidelines Act and apply fines based on a formula that calculates the most recent offenses and determines whether the organization employs a compliance officer who communicates regulatory needs to the organization.

Boards of directors are also often accountable for operations and need to see audit reports. If a regulatory agency does investigate, proof of a compliance program is important to show that the organization has controls and other mechanisms that can detect deficiencies and even illegal activity.

Depending on the circumstances, the audit may be conducted by an employee, such as an internal auditor, a certified public accountant, a third-party auditor, or a government auditor. In many circumstances, auditors may seek the expert advice of outside specialists, such as lawyers.

Audits provide recommendations on ways to make improvements or corrective actions and to prevent future deficiencies or nonconformities. Audits review for effectiveness to determine the number of compliant versus non-compliant processes. Audits also help organizations to stay in compliance with frequently changing federal regulations. In addition, audits identify areas of risk for noncompliance within the organization and report these appraisals to management and the appropriate regulatory entity as applicable.

Essentially, a compliance audit asks if you are doing what you said you would do.

What Is the Purpose of a Compliance Audit?

A compliance audit gauges how well an organization adheres to rules and regulations, standards, and even internal bylaws and codes of conduct. Part of an audit may also review the effectiveness of an organization’s internal controls. Different departments may use multiple types of audits. For example, accounting may use internal, compliance, and operational audits. Audits may be required by different levels of government.

Auditing Is Not Monitoring

An audit is not the same thing as ongoing monitoring. Audits are discrete experiences, akin to projects, and are usually conducted by disinterested outsiders. Monitoring is an ongoing effort to ensure that controls accurately guide processes. Monitoring is also the responsibility of management.

Who Conducts Audits?

Internal audits are usually conducted by employees. Larger organizations may keep an entire department to manage internal audits. However, to maintain objectivity, it is essential that the auditor have no direct connection to the area or department being audited. An internal auditor or audit manager has the specific duty to inform management of changes or deficiencies in controls and to recommend actions to improve controls and processes. Still, internal auditors are not responsible for monitoring internal or external compliance. Some feel that special training is not required for the internal auditing role. Auditors may also hire experts, such as university professors, to review practices.

For compliance audits, large organizations in particular may support an entire compliance department headed by a compliance manager to ensure adherence to codes, standards, and regulations. In fact, as the number of federal regulations has grown beyond the number of government auditors available to monitor compliance, the number of internal compliance officers has also grown. Compliance staff members have knowledge of the pertinent laws, regulations, and internal codes of conduct and bylaws. They may also have sufficient subject-area knowledge, like mechanical or environmental engineering for instance, to conduct operational audits. Individuals with a financial background would focus on accounting matters.

Different Audit Criteria

Within the United States alone, multiple voluntary and compulsory audits exist based on standards and regulations. Financial audits in the U.S. are governed by generally accepted auditing standards ( GAAS ), which provide guidelines for preparing for and conducting audits. Government Auditing Standards apply to the audits of government organizations as well as to the programs and activities of contractors who receive government funds. Such standards may also apply to nonprofit organizations and non-government organizations that receive government funds. Audit evaluation criteria may also change based on whether a company is public or private. Often, federal agencies offer compliance support in the form of hotlines and websites to help organizations navigate regulatory labyrinths.

The following are just a few of the possible audit standards and guidelines in the U.S.:

ISO 9001: An internationally agreed-upon quality management standard, ISO 9001 certification is voluntary, but requires an initial audit and periodic maintenance audits.

Who Participates in Compliance Audits?

Depending on the type of audit, many departments in one firm may be subject to an audit, from finance to payroll to production to IT to sales. Auditors may interview employees throughout the hierarchy. However, particular emphasis is placed on managers. AU 801, for example, holds management responsible for understanding compliance requirements, ensuring that adequate controls are in place to sustain compliance, regularly checking to certify that compliance is met, and then implementing corrective actions to mitigate deficiencies or nonconformities. With SOX compliance audits, CEOs and CFOs must attest to the integrity of controls and the accuracy of financial reports. PCI compliance audits may interview CIOs, CTOs, and IT admins to determine how users are tracked and to review the audit trail from IT event log and change management software.

The History of Compliance Auditing

Although regulations of standardized weights, measures, and practices can be traced back to craft and merchant guilds of the Middle Ages, regulations and compliance grew mainly with the Industrial Age. Governments, professional groups, and social welfare organizations sought increased oversight and control over business practices. Internal auditing was the first innovation beginning in the 1970s, as companies sought to ensure the integrity of their own practices. In addition to voluntary certification standards, such as the ISO 9000, the previous century saw the rise of government monitoring authorities. For example, besides multiple federal agencies that conduct their own audits, the Office of the Inspector General includes a sub-office in each federal department.

The Challenges of Compliance Auditing

Compliance can seem to present organizations with a predicament in which they are liable for penalties whether they work to comply or not. Deficiencies discovered in a regulatory audit may be subject to fines. However, any deficiencies that are not discovered in an audit may still subject an organization to a third-party lawsuit. Deficiencies disclosed in self-auditing and self-reporting can still garner significant penalties.

How Are Compliance Audits Conducted?

An auditor may work alone or in collaboration with other functions, like human resources, IT, legal and security. An auditor must have access to records. In addition, auditing questionnaires and formal interviews provide a richer picture of the organization’s situation. Depending on the area of audit, statistical or judgemental sampling may be used. Statistical sampling provides an existing model of conformities and outliers. Judgemental testing may not allow for generalization to a wider sample, but the types and numbers of nonconformities and outliers may indicate risk areas.

Whether the audit is internal or for compliance, management must understand that they are ultimately responsible for creating internal controls and ensuring compliance. In general, most sources agree that all levels of management are responsible for creating appropriate policies and procedures and monitoring them to verify adherence.

Here are the steps in a compliance audit:

The Importance of Compliance Auditing in Healthcare Organizations

Healthcare organizations are required to abide by stringent security measures and remain compliant with the HIPAA guidelines, meaning compliance audits are extremely necessary to ensure that a business is following external rules, regulations, policies, and procedures, while also accurately tracking how confidential information, like protected health information (PHI), is stored and secured.

HIPAA regulations mandate that healthcare organizations implement compliance auditing procedures to establish plans of action for conflict of interest procedures, compensation agreements between related organizations, and federal claim monitoring. Compliance audits establish a clear line of communication between all members of an organization, and ensure visibility into regulatory guidelines and the organization’s adherence to them.

Since healthcare companies must always remain compliant and regularly audit their processes and guideline adherence, they need a tool to help them keep track of all policies and procedures, provide critical information for reviews, and ensure that the integrity of their business is not in jeopardy.

Smartsheet is a work execution platform that enables healthcare companies to improve auditing processes, manage external rules and regulation information, and track and store historical records in one centralized location, while meeting or exceeding all of HIPAA’s regulatory requirements. Streamline reporting, organize all necessary information in one centralized location, and roll up compliance reports for increased visibility.

Interested in learning more about how Smartsheet can help you and maximize your efforts? Discover Smartsheet for Healthcare .

What Is a Compliance Test?

Used in many industries, including software development, a compliance test is a non-functional test that is performed to ensure that something meets the specified standards and requirements for the deliverable.

What Is a Compliance Test in Auditing?

In auditing, a compliance test confirms the presence of controls and their application. Substantive tests verify the integrity of controls and the actual accuracy of documents, such as balanced accounting sheets.

How Do You Become a Compliance Auditor?

Almost every industry may be subject to audit. For that reason, many different types of auditors exist:

Auditors require a sufficiently solid background in audit to review laws, regulations, and guidelines, although they may recruit the help of lawyers or other subject-matter experts, particularly for those instances when regulatory guidelines or policies are not definitive. On the other hand, auditors must have the communication skills to clarify the relevance of law and policy to employees at all levels of the company.

Compliance Auditing Skills and Qualifications

In general, in addition to domain training, auditors must have a minimum of a bachelor's degree. For career advancement, they should have a master’s degree. Public accounting firms, for example, might require knowledge of the Financial Accounting Standards Board and the Statements of Financial Accounting Standards (SFAS) for financial auditing. Auditors in many fields may find it useful to have skills in operations research, statistical analysis, auditing, quality management, and general consulting.

Professional improvement and support come to compliance auditors through assorted organizations, each often geared toward a speciality. Here are the major credentials and professional organizations associated with compliance auditing:

How Much Do Compliance Auditors Make?

According to PayScale.com, the median salary for compliance auditors in the U.S. is around $55,000. Entry-level pay can start in the low 30 thousands. Managerial compliance roles in the sciences and medicine can garner more than $100,000 annually.

Auditing Definitions

The following are definitions of some of the basic aspects of compliance auditing. For a detailed list of accounting audit definitions, see PCAOB document AU 801 .

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Report Annual Report Medicaid Audit Unit for March 2, 2022 through March 1, 2023

A review of the work conducted by the Office of the State Auditor's Medicaid Audit Unit over the past year. It highlights audits released, audits in progress, and the impact of the Unit's work.

Introduction

The Office of the State Auditor (OSA) receives an annual appropriation for the operation of a Medicaid Audit Unit (the Unit) for the purposes of preventing and identifying fraud, waste, and abuse in the MassHealth system and making recommendations for improved operations. The state’s fiscal year 2023 budget (Chapter 126 of the Acts of 2022) requires that OSA submit a report to the House and Senate Committees on Ways and Means by no later than March 1, 2023 that includes (1) “all findings on activities and payments made through the MassHealth system;” (2) “to the extent available, a review of all post-audit efforts undertaken by MassHealth to recoup payments owed to the commonwealth due to identified fraud and abuse;” (3) “the responses of MassHealth to the most recent post-audit review survey, including the status of recoupment efforts;” and (4) “the unit’s recommendations to enhance recoupment efforts.”

For fiscal year 2023, the appropriation for the Unit was $1,358,812. This amount represents an approximately 3.5% increase over the Unit’s fiscal year 2022 appropriation of $1,312,862. OSA submits all costs (direct and indirect) associated with running the Unit to the Executive Office of Health and Human Services (EOHHS) to be included in its quarterly filings with the Centers for Medicare & Medicaid Services for federal cost sharing. In federal fiscal year 2022, OSA submitted a total of $1,393,248 to EOHHS for consideration for the state’s program integrity, allowing the state to obtain a 50%, or $696,624, reimbursement of these costs.

This report, which is being submitted by OSA in accordance with Chapter 126 of the Acts of 2022, provides summaries of the following three performance audits of MassHealth: telehealth services paid for by MassHealth, MassHealth’s Continuity of Operations Plan, and the Delivery System Reform Incentive Payment Program.

It also provides summaries of audits conducted of two MassHealth dental providers. [1]

This report details potential missed cost savings of $91,852,881 in the administration of telehealth services, as well as $4,591,628 in improper payments to dental providers for undocumented services. It also describes corrective actions MassHealth is taking in response to three audits issued at least six months ago for which follow-up surveys have been completed. MassHealth and the two MassHealth providers who were audited reported actions or planned actions on 13 (100%) of our 13 audit recommendations, which will improve operational efficiency and effectiveness.

[1] . These five audits were conducted under the oversight of former State Auditor Suzanne M. Bump. Auditor DiZoglio took office on January 19, 2023.

EOHHS administers the state’s Medicaid program, known as MassHealth. This program provides access to healthcare services annually to approximately 2.3 million eligible low- and moderate-income children, families, seniors, and people with disabilities. In fiscal year 2022, MassHealth paid more than $19.8 billion to healthcare providers, of which approximately 35% was funds paid by the Commonwealth. Expenditures, including administration costs, for the Medicaid program represent approximately 32% of the Commonwealth’s total annual budget.

Heightened concerns over the integrity of Medicaid expenditures were raised in January 2003, when the US Government Accountability Office (GAO) placed the US Medicaid program on its list of government programs that are at “high risk” of fraud, waste, abuse, and mismanagement. At that time, GAO estimated that between 3% and 10% of total healthcare costs were lost to fraudulent or abusive practices by unscrupulous healthcare providers. Based on these concerns, OSA began conducting audits of Medicaid-funded programs and, as part of its fiscal year 2007 budget proposal, submitted a request to establish a Medicaid Audit Unit within its Division of Audit Operations dedicated to detecting fraud, waste, and abuse in the MassHealth program. With the support of the Massachusetts Legislature and the Governor, this proposal was acted upon favorably and has continued to be funded in subsequent budgets. Since that time, OSA has maintained ongoing independent oversight of the MassHealth program and its contracted service providers. Audit reports issued by OSA have identified weaknesses in MassHealth’s controls to prevent and detect fraud, waste, abuse, and mismanagement in the Massachusetts Medicaid program as well as improper claims for Medicaid services.

OSA uses data analytics in all audits conducted by the Unit. By so doing, our auditors can identify areas of high risk, isolate outlier providers, and in many cases perform reviews of 100% of the claims under audit, thus significantly improving the integrity, efficiency, and effectiveness of our audits. Moreover, in many cases, data analytics has enabled the Unit to fully quantify the financial effects of improper payments, whether they involve 1 claim or 10 million claims. The use of data analytics techniques has enabled the Unit to: (1) identify greater cost recoveries and savings; (2) isolate weaknesses in MassHealth’s claim‑processing system, and; (3) make recommendations regarding MassHealth’s system and program regulations to promote future cost savings, improve service delivery, and make government work better.

Office of State Auditor Diana DiZoglio

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While You Work - CPA Acceleration Program Audit Fellow - Summer 2023

A career within External Audit services, will provide you with the opportunity to provide a range of Assurance services and business advice to a variety of clients from small, fast growing clients to large entities. Our clients are often well known brands and many have broad international reach. We focus on using the latest technology to reduce the level of manual testing ensuring you’ll focus on the most valuable areas of client service and on enhancing corporate governance and the reliability of our clients’ information.

To really stand out and make us fit for the future in a constantly changing world, each and every one of us at Company needs to be a purpose-led and values-driven leader at every level. To help us achieve this we have the Company Professional; our global leadership development framework. It gives us a single set of expectations across our lines, geographies and career paths, and provides transparency on the skills we need as individuals to be successful and progress in our careers, now and in the future.

As a Specialist, you'll work as part of a team of problem solvers, helping to solve complex business issues from strategy to execution. Company Professional skills and responsibilities for this management level include but are not limited to:

Job Requirements and Preferences:

Basic Qualifications:

Minimum Degree Required:

Bachelor Degree

Required Fields of Study:

Accounting, Taxation, Finance, Business Administration/Management, Management Information Systems

Additional Educational Requirements:

For more information about these requirements, please refer to Company’s While You Work website at the following URL: Company website

Minimum Years of Experience:

Certification(s) Required:

Before beginning fellowship with Company, will have completed 120 educational credits toward being eligible for the 150 credit requirement to sit for the CPA exam in certain states.

Preferred Qualifications:

Additional Educational Preferences:

Preferred cumulative GPA: 3.3

Preferred major GPA: 3.3

Client service fellowship positions are entry-level roles and job seekers typically need an additional 30 educational credits to complete the necessary 150 credit requirement to become a CPA.

Preferred Knowledge/Skills:

Demonstrates some abilities and/or a proven record of success in the following areas:

Company’s While You Work CPA Acceleration program is a paid part time fellowship through a collaboration between Company and Northeastern University. The fellowship combines real work experiences at the firm, as a specialist in Tax or Audit, and a tuition paid, online master’s degree program at the D’Amore-McKim School of Business.

Fellows complete Northeastern University’s academic requirements while working a part-time paid schedule at Company to gain valuable work experience.

At Company, our work model includes three ways of working: virtual, in-person, and flex (a hybrid of in-person and virtual). Visit the following link to learn more: Company website-we-work.

Company does not intend to hire experienced or entry level job seekers who will need, now or in the future, Company sponsorship through the H-1B lottery, except as set forth within the following policy: Company website-1B-Lottery-Policy.

All qualified applicants will receive consideration for employment at Company without regard to race; creed; color; religion; national origin; sex; age; disability; sexual orientation; gender identity or expression; genetic predisposition or carrier status; veteran, marital, or citizenship status; or any other status protected by law. Company is proud to be an affirmative action and equal opportunity employer.

For positions based in San Francisco, consideration of qualified candidates with arrest and conviction records will be in a manner consistent with the San Francisco Fair Chance Ordinance.

For positions in Albany (NY), California, Colorado, Nevada, New York City, Washington State, or Westchester County (NY), please visit the following link for pay range information: Company website-v1-assurancespecialist

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DHS Financial Management: Actions Needed to Improve Systems Modernization and Address Coast Guard Audit Issues

There's still a lot of work to do to modernize the financial management systems at FEMA, Immigration and Customs Enforcement (ICE), and the Coast Guard within the Department of Homeland Security.

FEMA and ICE are in the planning phases of their modernization efforts. The Coast Guard has begun using a new financial management system—part of a larger $510 million modernization effort—but it's not working as expected.

Resolving issues identified during testing before moving on to the next phase would bolster modernization efforts. Our recommendations address this issue.

DHS financial management remains a topic on our High Risk List .

Department of Homeland Security sign outside of its HQ

What GAO Found

The Department of Homeland Security (DHS) has defined and implemented a tiered governance structure to provide oversight of its financial systems modernization programs. In 2018, DHS also established the Joint Program Management Office to lead all aspects of the modernization programs, in partnership with DHS components. DHS has both department-level and program-specific plans to modernize financial systems. Financial systems modernization plans at selected DHS components include U.S. Coast Guard, Federal Emergency Management Agency (FEMA), and U.S. Immigration and Customs Enforcement (ICE), among others.

Additionally, DHS established a process and continues to document and consider lessons learned from current and past modernization attempts. These lessons are to be shared with upcoming modernization programs.

Although DHS identified, documented, and tracked metrics to assess Coast Guard's system deployment, DHS found that the system was not achieving expected capabilities. This is because DHS did not address and remediate known issues identified in operational testing. DHS's subsequent operational testing and evaluation of the system found that it was not effective, responsive, or reliable. Therefore, DHS could not proceed to full operational capability of the system. It is now in the process of developing a remediation plan to address outstanding issues.

DHS risks not fully achieving its goal of deploying systems that produce reliable data for management decision-making and financial reporting if it does not remediate serious issues identified by testing. Resolving deficiencies identified by testing before proceeding to the next phase in the acquisition process can help reduce the risk that future system modernization efforts at FEMA and ICE will not meet mission needs or expected capabilities.

GAO also found that corrective action plans Coast Guard developed to address its fiscal year 2021 audit findings did not always contain all of the data attributes recommended in applicable guidance. For example, although DHS guidance emphasizes the importance of root cause analyses in resolving deficiencies, such analyses were often not done. Therefore, Coast Guard is at an increased risk that its corrective actions will not effectively address identified deficiencies.

Why GAO Did This Study

Since DHS's creation in 2003, it has faced significant internal control and financial management systems deficiencies. These issues contributed to GAO designating DHS financial management as high risk. To address its financial management issues, DHS is executing a multiyear plan, to include implementing modern financial management systems at its components, including Coast Guard, FEMA, and ICE.

In this report, GAO (1) describes the oversight, program management, plans, and lessons learned from past and current financial systems modernization efforts; (2) examines the extent to which the Coast Guard is achieving expected capabilities with its newly deployed financial management system; and (3) examines the extent to which Coast Guard has addressed audit findings related to financial reporting and IT system weaknesses.

GAO met with DHS officials, reviewed key documents and plans related to modernization efforts, and assessed Coast Guard corrective action plans to address fiscal year 2021 audit findings.

Recommendations

GAO is making four recommendations, including that the Joint Program Management Office work with Coast Guard, FEMA, and ICE to remediate issues identified by testing; and that Coast Guard follow applicable guidance when developing corrective action plans. DHS concurred with the recommendations and described actions it has taken and will take to address them.

Recommendations for Executive Action

Full report.

Paula M. Rascona Director [email protected] (202) 512-9816

Chuck Young Managing Director [email protected] (202) 512-4800

Mayor Sutcliffe to begin work on promised line-by-line audit this week

City council just passed its 2023 budget last week, but work is set to begin on a major mayoral campaign promise ahead of the 2024 budget.

Mayor Mark Sutcliffe promised a line-by-line audit of city spending in a bid to find money that could be spent elsewhere.

He told Newstalk 580 CFRA's CFRA Live with Andrew Pinsent this weekend that he intends to start the process this week.

"We're starting, as soon as Monday, we're starting a process of doing a strategic review of all city services and that's going to be an important line-by-line review of the budget," he said. "The goal there is to find some savings in some areas and to figure out ways that we can do things better and more efficiently so that we can free up some money to invest in the priorities that we establish."

Sutcliffe said the review would take place alongside a process to determine what council's priorities are for the 2022-26 term.

"I believe we need to zero in on two or three priorities, not have 20 or 30 priorities because then you don't have any priorities, so we've got to do that work to establish what those priorities are," he said.

The line-by-line review process would involve a working group that consists of the mayor, the chair of the audit committee—in this case, Coun. Cathy Curry—and a councillor-at-large.

"We're going to look at it from a value for money perspective, we're going to look at all the city services we deliver and make sure that we're delivering them effectively and they're having the greatest impact for residents," Sutcliffe said. "I'm hopeful that that will yield not just some savings but the potential to deliver services more effectively and more powerfully for residents and that we'll also be able, as a result of that, to reinvest in the areas of priority."

Curry said she wants to see every possible review performed, but added that the working group's recommendations would still need to be approved by committees and council.

"A working group can recommend whatever it wants; it will be up to the committees to decide what to do with it," she told councillors. "We're going line by line, programs and services, all of them; we're liaising with the auditor general. The working group has no power or authority; it's just a group doing work."

During the campaign, Sutcliffe said his goal was to find savings equal to one per cent of the budget. He's previously suggested finding savings through eliminating vacant non-essential jobs, attrition of non-essential staff, and reducing work with consultants and other external services and through the use of technology.

"It's not an exercise in cost-cutting," he told CFRA. "It's an exercise in unlocking savings so that we have more money to invest in the most important areas."

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New this morning | cleaning up latest snowstorm to take days, city says.

Ottawa city crews say it could take days to remove all of the snow that fell in last weekend's storm. Residents who were out shovelling Monday say they're running out of places to put all the snow. (Jackie Perez/CTV News Ottawa)

Court documents detail timeline leading up to Ottawa explosion

Some of the debris following an explosion at an east Ottawa construction site on Monday, Feb. 13, 2023. (Ottawa Fire Services)

WestJet reducing direct service from Ottawa to Toronto starting in May

Travellers check in at the Ottawa Airport Monday, March 6, 2023. WestJet is reducing intercity trips in eastern Canada, as the airline shifts its focus to western markets like Calgary. (Leah Larocque/CTV News Ottawa)

The top 10 riskiest scams for Canadians to watch out for

Bitcoin broker who goes by the alias "Mr. Bitcoinz" looks at the price of Bitcoin. (Dave Charbonneau/CTV News Ottawa)

Sens' hot streak could spark new ownership announcement

The Canadian Tire Centre in Ottawa, home of the Ottawa Senators. (Tyler Fleming/CTV News Ottawa)

Ottawa woman, man charged in 2021 death of infant boy

An Ottawa Police vehicle is seen behind police tape. (CTV News Ottawa)

Police investigating after woman shows up at Ottawa hospital with gunshot wound

The sign outside Ottawa police headquarters on Elgin Street. (Leah Larocque/CTV News Ottawa)

Trudeau tapping special rapporteur and two national security bodies to investigate foreign interference

Prime Minister Justin Trudeau speaks during a news conference on Parliament Hill in Ottawa on Monday, March 6, 2023. THE CANADIAN PRESS/Sean Kilpatrick

CTVNews.ca Top Stories

Preparing for recession, canada's biggest banks put aside $2.5 billion for loan defaults.

Canada's six largest banks have put aside over $2.4 billion combined to cover potential losses, anticipating more Canadians will be unable to pay off loans and credit card debt as the country heads into an expected recession.

The Bank of Canada wording on a Canadian $50 bill is pictured in Ottawa on Wednesday, Jan. 11, 2023. (THE CANADIAN PRESS/Sean Kilpatrick)

Facing pressure over rising concerns around foreign interference in Canada Prime Minister Justin Trudeau will be naming a new special rapporteur to investigate. Trudeau made the announcement on Monday as part of a suite of new measures aimed at addressing Canadians' concerns over alleged election meddling by China during the last two federal campaigns.

New research reveals face blindness may be more common than scientists believed

A new research found that face-blindness probably affects as many as three per cent of the world's population – significantly more people than initially believed.

Kim's sister warns North Korea ready to act against U.S., South Korea

The influential sister of North Korea's leader warned Tuesday that her country is ready to take 'quick, overwhelming action' against the United States and South Korea, a day after the U.S. flew a nuclear-capable B-52 bomber in a demonstration of strengthen against the North.

Canadian twins celebrate with world record on their first birthday

Defying the odds since birth, Canadian twins Adiah Laelynn and Adrial Luka Nadarajah celebrated their first birthday after being named the world's most premature twins.

Indonesia landslides kill 10, rescuers search for 42 missing

Rescuers were searching for 42 people still missing Tuesday after two landslides triggered by torrential rains hit villages on an island in Indonesia's remote Natuna regency, disaster officials said.

'It's beyond tragic': Family mourns B.C.'s Kiara Agnew, 23, after suspected murder in Mexico

The family of a B.C. woman who was found dead in Mexico on Friday is desperate to get her body home.

'Keto-like' diet may be associated with a higher risk of heart disease, according to new research

A low-carb, high-fat 'keto-like' diet may be linked to higher levels of 'bad' cholesterol and double the risk of cardiovascular events such as blocked arteries, heart attacks and strokes, according to new research.

RCMP investigating leaks alleging foreign election interference

The RCMP says it has launched an investigation into violations of national security information law in connection to media leaks of Chinese foreign interference allegations.

Protesters call for investigation after Palestinian students told to take off traditional scarves at Halifax school

About 50 people rallied outside the Nova Scotia education minister’s office Monday after students of Palestinian descent were allegedly told to take off cultural garments during a multicultural day at a school in Halifax last week.

Protesters gather outside of the Nova Scotia education minister's office on March 6, 2023. They are calling for an independent investigation after students of Palestinian descent were reportedly told to take off traditional scarves during a multicultural day last week. (Bruce Frisko/CTV)

Prince Edward Island premier calls provincial election for April 3

P.E.I. Premier Dennis King announced Monday night that the province will go to the polls on April 3, just under four years after his Progressive Conservatives were elected.

Staff under investigation after Black student, 6, allegedly locked in small room in Ontario elementary school

Three staff at an elementary school in Ontario are under investigation after a six-year-old Black student was allegedly separated from his peers and locked in a closet-sized room.

Faridah says her son, 6, was locked in a room at a Toronto school for 30 minutes. (Handout by Parents of Black Children)

Ontario maple syrup producers hit by climate change, some urge carbon reductions

Increasingly unpredictable winter temperatures have Ontario maple syrup producers concerned about how climate change will affect the industry's future.

Family accuses city of 'negligence' after Toronto man breaks ankle after slipping on uncleared snow

Toronto resident Alvin Rebick won’t be walking anywhere for six to eight weeks after slipping on a snowbank and fracturing his ankle Sunday morning.

Man, 25, hospitalized with stab wounds after kidnapping in Dollard-des-Ormeaux: police

A 25-year-old man was sent to hospital with stab wounds after Montreal police say he escaped from a vehicle during a kidnapping Monday evening in the city's west end.

Police cars are parked outside a Starbucks at 3544 des Sources Boulevard, in Dollard-des-Ormeaux, where police say a 25-year-old man was kidnapped. (Cosmo Santamaria/CTV News)

Teen files complaint against Hockey Quebec over alleged racist taunts

A minor hockey league player who says he was repeatedly subjected to racial slurs is filing a complaint against Hockey Quebec.

Montreal officer living double life as NHL emergency backup goalie

A Montreal police officer who grew up with dreams of playing in the NHL is finding a way to follow his dream... sort of. Patrick Chevrefils is an SPVM officer in Cote-St-Luc and swaps his badge for a blocker at night to sit as the emergency backup goalie.

Northern Ontario

Sudbury police charge man in violent attack at apartment building, second suspect still at large.

A 49-year-old man is charged with aggravated assault and forcible confinement after a violent attack at an apartment building on Bruce Avenue in the Flour Mill area of Greater Sudbury, police say.

The union representing maintenance workers in social housing buildings in Sudbury is voicing concern for workers and tenants. CUPE Local 4705 said maintenance workers have been subject to various forms of harassment and have witnessed drug use and weapons in the facilities. (Amanda Hicks/CTV News)

An Ottawa woman and a man have been charged in the death of a seven-week-old infant a year and a half ago.

'Improper communication' delays start of Sudbury murder trial Monday

The start of a second-degree murder trial in Sudbury on Monday was delayed until the afternoon because of an attempt at 'improper communication with the jury.

An update on CTV's Stephanie Villella

As of Monday, Stephanie remains in hospital with her family by her side.

Stephanie Villella joined CTV Kitchener as a video journalist in 2019. Prior to that, she worked for CTV in Saskatoon and Prince Albert, Sask. (Twitter/Stephanie Villella)

Firefighter injured while tackling blaze in central London, Ont.

A firefighter was sent to hospital after responding to a fire at an abandoned home located on Grey Street Monday afternoon. Emergency crews responded to 253 Grey. St. for reports of a structure fire that had 'heavy smoke showing on all sides.'

Paratransit fails to get some disabled Londoners to meeting about fixing dysfunctional system

The point was made before the first word was uttered. On Monday, some disabled paratransit riders who wanted to attend a London Transit Commission meeting about improving service were unable to book a ride to get there.

15-year-old dead, another in hospital after shooting in Winnipeg

Winnipeg police say a 15-year-old male was killed in a shooting on Amherst Street in St. James early Monday morning.

A Winnipeg police forensics unit is seen on Amherst Street in Winnipeg on March 6, 2023, where police say two teenagers were shot around 1 a.m. A 15-year-old male died of his injuries. (Source: Glenn Pismenny/CTV News Winnipeg)

Three hospitalized, home significantly damaged following 'chaotic' party at rental home: Manitoba RCMP

Headingley RCMP is investigating after a "chaotic" party broke out near the end of February at a rental home that resulted in three people going to hospital and the house receiving thousands of dollars in damage.

Mark Chipman's company looking at buying Portage Place mall

The ownership group of the Winnipeg Jets may soon become the new owners of Portage Place mall in downtown Winnipeg, with plans to redevelop the area.

Kitchener rapper picks up first-ever Juno nomination

From Kitchener to cross-country recognition, a rapper from the city is nominated for the Juno Awards’ rap single of the year.

Dom Vallie has been nominated for a Juno Award for his song "BEEN HIMMA." (Spencer Turcotte/CTV News Kitchener)

Driver suffers stab wounds after fight with another motorist in Kitchener

Waterloo regional police said a male has been taken to hospital with stab wounds after he was involved in a fight with another driver near a Kitchener intersection.

Why Smith says there was no money to revitalize downtown Calgary in Budget 2023

Alberta Premier Danielle Smith says Calgary Mayor Jyoti Gondek did not provide a 'priority list' with her asks for Budget 2023.

Why was no money was allocated to revitalize downtown Calgary in the 2023 budget?

'Shock and disbelief': Notley and Smith spar over worried, leaked email about EMS changes

A unit manager at a hospital in Calgary wrote that they are "shocked and speechless" about a plan to have paramedics drop off patients and return to the streets in 45 minutes, something Alberta's premier downplayed as a "target" and the way it used to be.

Search underway for Calgary woman last seen in Forest Heights

The Calgary Police Service is asking for help from the public as investigators attempt to locate a missing woman.

Sask farmer growing tropical foods in his passive solar greenhouse

Saskatoon-area farmer Dean Sopher has always looked for ways to be self-reliant.

Dean Sopher can grow tropical fruits in Saskatchewan with his passive solar greenhouse design.

'Everybody was having fun': Witness testifies how a family gathering turned deadly for Sask. man

A 23-year-old man from Hall Lake is accused of second-degree murder in the death of a 29-year-old La Ronge man. He stood trial at the Prince Albert Court of King’s Bench on Monday.

Police staff tells Saskatoon woman being followed by suspicious car to pull up to police station

A 35-year-old Saskatoon man was charged with dangerous driving and possession of stolen property after a woman reported her vehicle was being followed early Sunday morning.

NDP Leader Rachel Notley and Premier Danielle Smith in the Alberta Legislature on March 6, 2023. (Source: Alberta Legislature)

McDavid scores twice in Oilers' 3-2 win over Sabres

Connor McDavid scored twice, giving him an NHL-leading 54 goals this season, and the Edmonton Oilers beat the Buffalo Sabres 3-2 on Monday night.

From high school to the Oscars: Edmonton-area actress headed to LA for role in best picture nominee

Kate Hallett, 18, is in the film Women Talking, nominated for Academy Awards in best picture and best adapted screenplay.

'It’s challenging': Issues persist as B.C. modernizes hospital technology

British Columbia’s two biggest health authorities are pushing ahead with the massive task of modernizing the information technology systems in their hospitals, with issues already plaguing the effort.

'Absolutely disgraceful': Vancouver MP reacts to killer’s claim his victim is still alive

The man convicted of killing Amanda Zhao in 2002 is living in New Zealand, and told media there that his victim is still alive. A B.C. member of Parliament and Zhao's family are disgusted and outraged by the claims.

Virtual option included for first time in Metro Vancouver homeless count

For the first time ever, a virtual option will be available for people participating in a survey for the Metro Vancouver homeless count.

Regina man struck in head with toilet tank lid in nightclub assault

A 25-year-old man is recovering in a Regina hospital after an apparently unprovoked attack where he was hit in the head with a toilet tank lid in a nightclub washroom, according to his mother.

Gabbo's Nightclub is shown in an Google Street View image. (Google)

'Not the ideal situation': Province concerned with proposed boundary change due to overcrowding

Over the weekend, the Regina Public School Board announced a proposed boundary change that would affect about 200 students at Harbour Landing School, something the provincial government finds concerning.

$10-a-day child care coming to Sask. this spring

Fees for licensed child care in Saskatchewan will drop to $10 a day this spring.

PSRC Federal Programs Department receives clean audit

Jessica Horne Special to the Robesonian

Courtesy photo | Public Schools of Robeson County

LUMBERTON — The Public Schools of Robeson County recently received a clean audit of the district’s Federal Programs Department by the North Carolina Department of Public Instruction.

“Robeson County Public Schools has successfully met all statutory compliance requirements in the review conducted by the North Carolina Department of Public Instruction that occurred the week beginning February 23, 2023,” according to a letter sent on February 28 to Public Schools of Robeson County Superintendent Dr. Freddie Williamson by NCDPI’s Federal Program Monitoring and Support Division.

There were no findings in the audit which took a comprehensive look at the district’s implementation of federal programs listed as Title I Part A, Title I Part C, Title I Part D, Title II Part A, Title III and Title IV Part A.

Federal funding, specifically Title I funding, is intended to help ensure that all students have the opportunity to receive a high-quality education and reach proficiency on challenging state academic achievement standards and assessments in core subjects such as reading and math. The funding is supplemental, which means that the service or resource it funds cannot replace core instruction, but that it must support core instruction.

“A Federal Programs Audit with zero findings is a testament to the hard work that has gone into ensuring that our students are supported and prepared for school and the challenges life brings,” said Jennifer Freeman, Assistant Superintendent of Student Services, Intervention and Support at PSRC.

The Public Schools of Robeson County’s Federal Programs Department will continue to focus on the three strategic priorities of Reading, Math and Multi-Tiered System of Support (MTSS).

The specific goals include meeting the educational needs of all students, improving and strengthening accountability, teaching, and learning and afford parents substantial and meaningful opportunities to participate in the education of their children. The Public Schools of Robeson County’s “Turn Around” work with Relay connects with the strategic priorities and goals of the Federal Programs Department.

“The bar has been set really high by Mrs. Freeman, and we will continue ensuring that all students have their needs met and that we are utilizing federal funds effectively to achieve that task,” said Philip Oxendine, Director of Federal Programs at PSRC.

“We applaud the work of our Federal Programs Department professionals and we commend them for their diligence and commitment to the work that impacts our students every day. The audit results are an indicator of what we already know, our Federal Programs staff members are top-notch,” said PSRC Superintendent Dr. Freddie Williamson. “We will continue our work across departments to provide all students with a sound basic education and with opportunities they can use to become productive citizens in our communities and in our world.”

Jessica Horne, Chief Communications Officer, Public Schools of Robeson County, can be reached at 910-671-6000.

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Audit Programme; Meaning, Definition, Advantages, Disadvantages
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Fellows complete Northeastern University's academic requirements while working a part-time paid schedule at PwC to gain valuable work experience. At completion of the program, fellows will have earned a Master of Science from Northeastern University. Participants will have earned credit hours to meet the 150 credit hour CPA licensure requirement.
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PSRC Federal Programs Department receives clean audit
"A Federal Programs Audit with zero findings is a testament to the hard work that has gone into ensuring that our students are supported and prepared for school and the challenges life brings ...