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June 2003

Audit of First Nations Sales Tax Administration Agreements

Prepared for
Department Of Finance

Prepared by
Consulting and Audit Canada
Project No.: 330-1247-04

Table of Contents

Executive Summary.

Audit Objectives, Scope and Approach.

Audit Objectives.

Audit Scope.

Audit Approach.

Environment and Background.

Audit Findings.

Objective 1: Compliance with Legislation and Agreements.

1.1 Legislation.

1.2 Agreements.

Objective 2: Management Control Framework.

2.1 Management of Operations.

2.2 Accuracy and Completeness of Vendor Filings.

2.3 Continuity of Operations - Cross training and Information Retention.

2.4 Physical and Logical Security.

2.5 Financial Reporting.

2.6 Future Operations.