Procurement and Lease Audit
An audit was undertaken by the Ontario Internal Audit Division of the Government in response to a recommendation by the Integrity Commissioner in March 2009 that the Ministry of Tourism undertake actions to instil public confidence in the ability of The Niagara Parks Commission (NPC) and its Board of Commissioners to provide robust, transparent oversight.
Highlights of Key Findings
• The Ontario Internal Audit Division has concluded that The Niagara Parks Commission’s procurement policies and controls are generally consistent with best practices. NPC’s leasing practices are also generally consistent with best practices. The audit recommends, however, that the leasing practices should be supported by appropriately documented policies.
• NPC should review the best practices identified in this report regarding leases and other revenue generating opportunities to support the development of a formal policy. The policy should include screening processes to differentiate land transactions, revenue generating opportunities and regular procurements.
• NPC should review the procurement best practices that are identified in this report to enhance existing policies in order to ensure that procurements are open, competitive, transparent and achieving value for money as expected of a provincial agency.
• NPC should improve procurement and revenue generating processes to better document decisions and develop processes to ensure that there is a complete and supportable record of decisions.
• NPC should make better use of available information resources to review market conditions when making decisions on procurement and revenue generating opportunities.
• NPC does present the Board members with adequate support for its procurement and lease decisions.
