ARCHIVED - Audit of Non-Routine Pay: Overtime and Payments made under Workforce Adjustment
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The Canadian Food Inspection Agency's (CFIA) internal audit function provides the President, senior officials and agency managers with an independent capability to perform audits of the resources, systems, processes, structures and operational tasks of the CFIA. It helps the CFIA accomplish its objectives by bringing a systematic, disciplined approach to assessing and improving the effectiveness of risk management, control and governance processes.
The internal audit function is accountable to the CFIA's Audit Committee, of which the President is a member. All internal audit findings and recommendations must be reported to the Audit Committee, and all audits must be carried out in accordance with federal policy and legislative requirements, including the 2012 Policy on Internal Audit and the 2006 Federal Accountability Act.
CFIA internal audit projects are selected based on highest significance during an annual agency planning process, which are then reflected in the Agency's Audit Plan for review by Audit Committee and approval of the President.
The nature of the CFIA's business and the requirement to provide industry with inspection coverage has resulted in overtime becoming a means by which the workload of front-line workers is addressed.
An internal audit of the management of overtime was conducted to ensure Collective Bargaining Agreements (CBAs) are respected and to determine if the Agency is effectively managing overtime.
The audit also reviewed payments made to employees under Workforce Adjustment (WFA) to ensure compliance with CBAs and that adequate control is in place.
The audit found that the Agency has measures in place to administer overtime payments in compliance with CBAs and guidelines. However, improvements could be made to strengthen the management of overtime. Five recommendations were proposed to improve overtime management practices including,
- a review of policies and guidelines
- implement practices and strategies to minimize overtime costs
- monitor overtime by appropriate management level
- revisit Quality Assurance pay sampling
- further scrutiny of overtime submissions with high dollar value
While the audit also found appropriate processes and controls are in place to administer payments under WFA, the report recommends that guidance related to claims for education allowances could be strengthened.
The CFIA has accepted the conclusions of the audit and has already taken action to address the recommendations.
- Audit of Non-Routine Pay: Overtime and Payments made under Workforce Adjustment
- Management Response and Action Plan
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