Annex to the Statement of Management Responsibility Including Internal Control Over Financial Reporting

Office of the Registrar of the Supreme Court of Canada for Fiscal Year 2013-2014 (Unaudited)

1. Introduction

In support of an effective system of internal control, the Office of the Registrar of the Supreme Court of Canada (ORSCC) annually assesses the performance of its financial controls to ensure that:

  • Financial arrangements or contracts are entered into only when sufficient funding is available;
  • Payments for goods and services are made only when the goods or services are received or the conditions of contracts or other arrangements have been satisfied; and
  • Payments have been properly authorized.

The ORSCC will leverage the results of the periodic Core Control Audits (CCA) performed by the Office of the Comptroller General. The date of the ORSCC’s first CCA is still to be determined. Below is a summary of the results of the assessment conducted during fiscal year 2013-2014.

2. Assessment Results during fiscal year 2013-2014

As planned in the ORSCC’s 2012-2013 annex, the IT General Controls have been documented in 2013-2014. The results of this assessment indicated that key controls are in place and are functioning as intended.

In addition, controls related to payment for goods and services and payment authority were, for the most part, functioning well and form an adequate basis for the ORSCC’s system of internal control. 

3. Assessment Plan

In 2014-2015, the ORSCC will continue to monitor the performance of its system of internal control with a focus on the core controls related to financial transactions.