Acquisition Cards - March 2012

3. Audit opinion/overall conclusion

3.1 The Department of Justice has effective practices in place for the use of acquisition cards. Section 34 approval processes are adhered to in accordance with the requirements of the 2009 TBS Directive on Acquisition Cards. Appropriate and timely training activities are conducted for all resources involved in acquisition card transactions, and monitoring activities occur regularly.

3.2 Enhancements are required for the use of acquisition cards to be in full compliance with departmental procedures, the Financial Administration Act (FAA) requirements, and the TBS Directive on Acquisition Cards. Required enhancements include: implementing efficiencies for acquisition card payments; complying with the departmental acquisition card transaction limits set out in the Supporting Notes to the Delegation of Financial Signing Authorities, FAA requirements, and the TBS Directive; ensuring the security of acquisition cards; and formally communicating roles and responsibilities, including the finalization of a departmental procedural document. These required enhancements have led to the recommendations in this report.

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