The objective of this review was to assess the adequacy of the East York Curling Club’s system of internal control over revenues, inventory management and compliance with policies and procedures related to cash handling and purchasing.
Most of the projects completed by the Auditor General’s Office are usually Divisional in nature and encompass large scale reviews involving significant audit time and staff resources. During our review of the City’s Purchasing Card Program, it became evident that the use of purchasing cards not only pertained to Divisional Staff at the City but it had also been extended to entities, including the East York Curling Club, outside the immediate day-to-day control of the City. The Auditor General’s report (October 27, 2009) entitled, “City Purchasing Card (PCard) Program – Improving Controls Before Expanding the Program” was adopted by City Council on January 26 and 27, 2010.
While we did not identify any irregularities at the East York Curling Club during our purchasing card review, we nevertheless deemed it appropriate to conduct a more detailed review of controls in order to ensure that they are appropriate and effective. A further benefit of such a review would be the probability that any recommendations resulting from this review could likely be applicable to other similar entities.