Final Report Audit of Maternal and Child Health Programs : Audit of maternal and child health programs : final audit report

The objective of the audit was to assess the effectiveness of the management control framework as it relates to governance, risk management and internal controls for the programs and to assess compliance with the Treasury Board Policy on Transfer Payments. [...] The audit was conducted in accordance with the Internal Auditing Standards for the Government of Canada and the International Standards for the Professional Practice of Internal Audit. [...] The first recommendation relates to developing a strategy to enhance the financial reporting requirements and the second relates to updating the recipient risk assessments, to increase the effectiveness of the monitoring strategy. [...] The audit conforms to the Internal Auditing Standards for the Government of Canada, as supported by the results of the quality assurance and improvement program. [...] The provincial and territorial allocation of program funds was based on the number of children between the ages of 0 and 6. While there is no requirement in the administrative protocols to update the funding allocations based on population changes in the number of children aged 0 to 6, a review of the Statistics Canada Census data revealed that the distribution of children in this age bracket has