Tax Law Services Ottawa Section
July 2011

5. Observations – Compliance with key legislation

5.1 Compliance with Key Legislation and Related Policies

TLS – Ottawa Section is in compliance with key legislation and policies.

Appropriate measures should be put in place by management to help ensure compliance with key legislation and associated policies.

Through our consultations with senior management in both the TLS – Ottawa Section and management in the Portfolio Business Management Section, the audit team determined that the TLS – Ottawa Section is subject to random Portfolio compliance reviews, which help ensure compliance is being maintained. For example, with respect to financial transactions and their compliance with the Financial Administration Act, the Business Management Section performs random spot checks and sample evaluations to verify if transactions have been processed correctly and if the appropriate approvals have been obtained to support each transaction.

The audit team also found that the TLS – Ottawa Section personnel rely on the guidance and direction from the Portfolio Business Management Section for advice on the Official Languages Act, Government Contracting Regulations, and other related policies and procedures. The audit team observed evidence of the application of bilingualism during meetings. We also found that the Green Book (discussed earlier in this report) contained a staffing plan which stipulates detailed bilingual level requirements for all staff within the TLS – Ottawa Section. Interviewees did not raise any issues with the audit team with respect to bilingualism.

In our opinion, appropriate measures exist to help monitor and maintain compliance with the key legislative documents and related policies in the TLS – Ottawa Section.

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