Audit of Inland Offices - Greater Toronto Area West

Audit Report
Internal Audit and Accountability Branch
Citizenship and Immigration Canada
October 2008

Table of Contents

• List of Acronyms
• 1.0 Introduction
  • 1.1 Background
  • 1.2 Audit Objectives
  • 1.3 Audit Scope
  • 1.4 Audit Methodology
• 2.0 Audit Conclusions
• 3.0 Observations and Recommendations
  • 3.1 Management Framework
  • 3.2 Internal Control Framework for Finance and Administration
  • 3.3 Citizenship and Immigration Program Management
• Appendix A: Management Action Plan
• Appendix B: Audit Time Line
• Appendix C: Lines of Enquiry and Audit Criteria

List of Acronyms

1.0 Introduction

The Risk-Based Audit Plan 2007–2008, prepared by Citizenship and Immigration Canada’s Internal Audit and Accountability Branch, provides for an audit of an inland office. GTA West was selected to be audited in 2007–2008 following consultations with each region and a risk assessment of inland offices. This audit report provides the findings and recommendations from the audit of the two inland offices in GTA West: Canada Immigration Centre (CIC) Etobicoke and CIC Mississauga.

1.1 Background

1.1.1 GTA West Operations

Citizenship and Immigration Canada’s programs are delivered inland by 40 offices in five regions: Atlantic, Quebec, Ontario, Prairies and Northern Territories, and British Columbia/Yukon. These regions are managed by a Regional Director General, who reports to the Assistant Deputy Minister of Operations, NHQ.

CIC Mississauga and CIC Etobicoke combine to form GTA (Greater Toronto Area) West, one of the largest operating sectors in Canada.

GTA West has a staff of approximately 135 employees delivering services to approximately 70,000 clients per year. An overview of the number of files processed up to 2007 are shown in Figure 2.

GTA West is managed by the Director of Operations, and at the time of our audit, the office was organized into units in two locations, Etobicoke and Mississauga, as shown in Figure 1.

Figure 1. GTA West Organizational Structure

Text version: Organizational Chart

Figure 2. Overview of Processing Statistics at GTA West¹

1.1.2 Environmental Context

GTA West faces several challenges in its day-to-day operations. For example:

• Large inventories exist within the Inland Processing Units at the CICs in Etobicoke and Mississauga, specifically for applications for permanent residence, as a result of insufficient resources.
• Both CIC Mississauga and CIC Etobicoke are receiving a high volume of referrals from the Case Processing Centre (CPC) in Mississauga to further review sponsorship applications. This added workload pressure is outside of normal operating requirements and was not included in the office work plan.
• The office had been operating with a B-based (non-permanent) budget level of 20 percent during the 2006–2007 fiscal year. This resulted in a limited ability to hire full-time staff, creating a reliance on term employees for delivering core services within the office and impeding the ability to recruit and retain employees. This, in turn, resulted in a large amount of resources being used to continually run selection processes, increased entrance-level training costs, and a negative impact on employee morale due to turnover.

GTA West operations also have several strengths, including the following:

• The Etobicoke refugee unit has well-detailed procedures for safety and security, and maintains good relationships with the Canada Border Services Agency (CBSA), RCMP and other partners.
• The Mississauga Citizenship unit has processed the highest volume of cases in Canada, despite operating within a less than ideal physical layout.
• In both Mississauga and Etobicoke, there exists a core of very experienced officers.
• GTA West managers are fully engaged at both the national and regional level by participating in committees/working groups, and having a close working relationship with all regional directorates.
• Staff development is actively encouraged by making employees available for overseas assignments, French-language training, special projects and assignments. Staff also receive extensive operational training.
• The management team functions well and works collaboratively to achieve both independent operational goals and those that apply to the entire management area.

1.1.3 Operations

Citizenship Program

Applications for granting citizenship and proof of citizenship are two major lines of business of the citizenship program. Other application types include applications to register and retain citizenship, and applications to renounce or resume citizenship.

Applications for Canadian citizenship are sent to the Case Processing Centre (CPC) in Sydney, Nova Scotia. CPC‑Sydney ensures that all required documentation and fees are submitted with the application. Once the application is processed, it is forwarded to the local CIC office closest to where the applicant lives. The local CIC office reviews the application to determine if the applicant meets residency, criminality and security requirements. In addition, the CIC office administers language and knowledge tests, and when necessary, arranges interviews with the citizenship judge. The final stage in granting citizenship takes place at a citizenship ceremony where the applicant takes the oath of citizenship and receives the certificate of Canadian citizenship.

Inland offices use the Global Case Management System (GCMS) to track, process and maintain records of applications for citizenship.

Immigration Program: Applications for permanent residence

The Immigration and Refugee Protection Act (IRPA) lists four specific classes (Live-in Caregiver, Permit Holders, Protected Persons and Spouse/Common-law Partners) under which a person may apply for permanent residence from within Canada.

Any foreign national in Canada who does not meet the eligibility criteria for any of the four permanent residence classes, or who is inadmissible, may request an exemption from any legislative or regulatory requirement based on humanitarian and compassionate (H&C) considerations.

Applications for permanent residence in Canada are submitted through CPC-Vegreville. In most cases, applicants pay all fees when they send their applications to the CPC, but local offices accept payment in the form of cash, credit card or money order. When CPC‑Vegreville cannot process or conclude on a case, it is referred to a CIC local office for processing based on specific referral criteria.

Inland offices use the Field Operations Support System (FOSS) to maintain electronic records of applications for permanent residence.

Immigration Program: Applications to modify or extend temporary resident visa

Temporary residents (TR) include workers, students, visitors and temporary resident permit holders. People may apply to extend or change their temporary resident status in Canada beyond the initial period of stay that was granted.

Applications for TR extensions are processed by CPC-Vegreville, and only those cases requiring further clarification are referred to local offices.

Inland offices use FOSS to maintain electronic records of applications for permanent residence.

Inland Refugee Processing

A claim for refugee protection can be made at any port of entry or at designated inland CIC offices in Canada. The role of the officer is to determine whether or not a person is eligible to have a claim assessed by the Immigration Refugee Board (IRB). Since the final determination for the applicant is made by the IRB and not Citizenship and Immigration Canada, this type of processing has also been called refugee “intake,” a type of pre-screening of claimants for the IRB.

CIC officers refer eligible claimants to the IRB for final determination, while referring ineligible persons to the CBSA for removal from Canada. A person who has been determined by the IRB as a convention refugee or person in need of protection returns to CIC for processing towards permanent residency.

Inland offices use FOSS to maintain electronic records for inland refugee processing.

1.2 Audit Objectives

The objectives of the audit were to:

• assess the adequacy of the management framework;
• assess the adequacy of internal controls; and
• assess the degree to which practices and procedures of the Citizenship and Immigration programs comply with applicable legislation, regulations and policy.

Appendix C contains an overview of the criteria used to assess the office for each of the three audit objectives.

1.3 Audit Scope

The audit assessed operations at the two inland offices, CIC Mississauga and CIC Etobicoke in GTA West.

The audit scope covered all significant aspects of CIC operations. This included the full range of Citizenship and Immigration program activities as well as the associated financial and administrative components typically found in a local office. The audit focused on the activities in the inland office from April 1, 2006 to the end of the on-site examination period, July 27, 2007.

1.4 Audit Methodology

The report’s observations and conclusions are based on an analysis of the following sources of evidence:

1. review of program case files;[Note 1]
2. review of documentation and standard operating procedures;
3. examination and testing of internal controls in the areas of finance and administration to ensure that the controls function as intended;
4. observations of operational activities; and
5. interviews with management and staff.

As part of the audit of the internal control framework, existing controls over cost recovery, personnel security, IT access, travel and hospitality, and controlled documents were examined to assess their compliance with applicable legislation, policies and procedures, and to determine the state of the controls in place.

The criteria used in the audit are based on applicable Treasury Board and CIC legislation, policies and directives. The detailed criteria for the audit are presented in Appendix C.

The audit was conducted in accordance with the Government of Canada’s Policy on Internal Audit as well as the professional practice standards of the Institute of Internal Auditors.

2.0 Audit Conclusions

The audit of GTA West led to the following conclusions:

• there is a good management framework in place;
• the office maintains adequate internal controls. Minor improvements to strengthen the control framework are recommended;
• the Citizenship Program is well managed to ensure compliance with applicable legislation, regulations and policy; and
• the Immigration Program is well managed to ensure compliance with applicable legislation, regulations and policies.

More information on our observations and recommendations regarding these aspects of the audit can be found in Section 3.

3.0 Observations and Recommendations

3.1 Management Framework

The audit examined seven areas of the management framework: values and ethics; governance and strategic direction; client-focused service; risk management; accountability; results and performance; and learning, innovation and change management.
Overall, we found that a good management framework is in place and it has been strengthened under the current inland office management. Specific findings are discussed in the following sections.

3.1.1 Public Service Values and Ethics

In reviewing public service values and ethics, we expected to find that they were promoted and reinforced by management and that all employees were aware of them.

We found that management actively promotes and reinforces values and ethics at CIC Etobicoke and CIC Mississauga by providing numerous training opportunities and by making employees aware of, and continuously reinforcing the values and principles of, the CIC Code of Conduct and the Values and Ethics Code for the Public Service. Several staff members have attended courses offered by RHQ on values and ethics, and a session on this subject was provided at an all-staff meeting in 2007.

Some supervisors reported having discussed with staff, common situations and issues that they knew in advance could cause ethical dilemmas or conflict. Supervisors reported using case conferencing discussions with staff on ethical dilemmas, such as how to deal with former employees or colleagues who are now working as immigration consultants, and what to do if staffs are faced with ethical dilemmas.

Interviewees reported they were aware of the Values and Ethics Code for the Public Service and the CIC Code of Conduct, and employees who told us they had faced ethical dilemmas in the workplace reported that they knew how to deal with them, and that they were comfortable discussing issues with supervisors and management.

3.1.2 Governance and Strategic Direction

As part of our audit in this area, we expected to find that essential conditions are in place at GTA West for providing effective direction and achieving intended results. This involves having sufficient structures in place to ensure that accountabilities are adequately discharged, and establishing informal and formal relationships and communication protocols with partner agencies.

We found that essential conditions are present at GTA West for providing effective direction and achieving intended results.

There are good structures in place to ensure that accountabilities and responsibilities are adequately discharged. For example, interviewees reported that the management committee functions well and there is good follow-up on required action items. The management team assesses the structure of the organization periodically to ensure it is the most efficient and effective way to deliver program services. The Director has a performance agreement that is aligned with the regional business plan. In addition, we noted that management sets out expectations for behavioural goals in advance with staff and uses them in assessing employee performance.

Formal relationships exist with partner agencies such as the CBSA, Canadian Security Intelligence Service, RCMP and provincial government through memoranda of understanding and inter-departmental committees. Supervisors and managers participate in regional working groups, and reported that these relationships are functioning well and as intended. Staff and management also discussed the effective relationships they have with partner agencies at a working level, which are very helpful to their activities.

In addition, we found that communication protocols exist for clients, partners, MPs, media and other external stakeholders, and are functioning well.

3.1.3 Client-focused Service

We expected to find that services offered at the inland office are client-centered.

The office adheres to the regional and national service standards for various client groups such as responses to MPs, responses to legal counsel and acceptable turnaround times for various application categories. However, interviewees acknowledged that they need to be vigilant in keeping WebCART[Note 2] processing times up-to-date so that the Call Centre can appropriately inform applicants of expected processing times and reduce the number of repeat requests for information.

The office attempts to respond to clients requiring accommodation. Vulnerable clients are identified in the waiting area and processed on a priority basis.

We found that processes exist to identify and forecast resource requirements and gaps in light of service priorities. For example, the Etobicoke and Mississauga Inland Processing Units have recently seen a significant increase in sponsorship referrals from CPC-Mississauga for further review. The management team tracked this increase and the accompanying impact on workflow and the processing of other cases, and used the information to put together a submission for additional resources to offset the workload increase.

We found that services offered at the inland office are client-centered.

3.1.4 Risk Management

In this section of the audit, we expected to find that the office effectively identifies and manages risk.

We found that risk management is integrated into the business planning processes, and risks are discussed in general by the management team, and very specifically within units. For example, the Inland Processing Unit received guidance on, and discussed strategies for dealing with victims of human trafficking. In addition, staff in the Citizenship units indicated that they regularly monitor files for warnings signs or indicators of fraud.

3.1.5 Accountability

We expected to find that accountability for results is clearly assigned and consistent with resources, and that delegations are appropriate to capabilities.

In interviews, employees reported that they felt adequately informed of their roles and responsibilities, and the performance expectations of management. Performance evaluations are provided to all staff on an annual basis, and GTA West had completed 100 percent of the required evaluations for the most recent reporting period.

Managers and employees reported fully understanding the authorities delegated to them through the Citizenship Act or through IRPA.

Managers with delegated authority for staffing and finance reported having sufficient information and good support from the Manager of Corporate Services to administer their sub-delegated authority properly.

3.1.6 Results and Performance

We expected to find that relevant information on results is gathered and used to make decisions.

We found that processes are in place to provide and use performance information for decision making and for analysing variances between planned and actual results at the local level. Information and statistics on the various activities and outputs are collected and forwarded monthly to RHQ and the Operational Management and Coordination Branch (OMC) at NHQ. The information is also used to assess the Director’s performance in meeting the office’s operational goals.

Management also reported that the management team uses the information collected to identify when resources need to be shifted from one unit to another, or when more or fewer resources are required to achieve operational goals.

3.1.7 Learning and Change Management

We expected to find that the office employed organizational learning and development activities to promote corporate knowledge and to learn from its performance.

All staff have learning plans that address both organizational and individual needs. New employees attend the “Welcome to CIC” course, and interviewees reported that they receive sufficient training to perform their job adequately.

A needs analysis is completed quarterly and compiled into a training plan for the region. Once the required training needs are met, developmental training opportunities are offered to other staff in the region. Training is provided by the Regional Headquarters Learning Centre at no charge to local offices, and additional funds are provided directly to GTA West for off-site training or learning opportunities.

Supervisors and staff reported that management was very supportive of employees participating in training and learning opportunities, and that employees are encouraged to share the knowledge or skills gained with the rest of the staff when they return from a course or after conferences.

The office uses peer coaches and mentors for new staff to help them integrate into the unit and acquire knowledge from more experienced staff. Supervisors monitor the work of new staff and development officers systematically, with weekly review meetings. The goal of monitoring and case conferencing is to create consistent decision making in the unit.

We found that the office actively promotes organizational learning, values corporate knowledge and learns from its performance.

3.2 Internal Control Framework for Finance and Administration

3.2.1 Cost Recovery

Roles and Responsibilities

We expected to find that roles and responsibilities are assigned and procedures performed in accordance with departmental policies for cost recovery.

The Manager of Corporate Services, situated in Etobicoke, oversees the cost recovery function for both offices. Cashiers are assigned in both offices and they reported to us that they have a good understanding of their responsibilities. At the time of our audit, the finance clerk at CIC Etobicoke performed the supervisor’s reconciliation in SAP (the departmental financial system) for the Mississauga office, based on original documentation sent by courier from Mississauga to Etobicoke substantiating the transactions. We have noted that this oversight structure was scheduled to be altered before our audit took place. Shortly after our site-visit, a finance clerk was permanently assigned to CIC Mississauga to oversee its cost recovery function, thereby removing the challenge of supervising transactions occurring in a different physical location.

The audit found that roles and responsibilities were appropriately assigned and that the procedures performed are in accordance with departmental policies for cost recovery.

Physical Layout

We expected to find that an appropriate physical layout existed to safeguard the cost recovery environment.

At CIC Mississauga, the cashier’s office door is kept unlocked and is accessible to clients who are in the waiting room both while the cashier is processing transactions and when cash is being counted during the end-of-day reconciliation. We were told that climate control is difficult and traffic patterns are impeded when the door is closed, and that the computer terminal in the cashier’s office is the only one where the end-of-day reconciliation can currently be performed. However, this is a security risk to the cashier and can potentially cause poor public perceptions by having cash counted in front of clients.

Recommendation 1:
CIC Mississauga should consider increasing the security related to the cashier’s office and either perform the end-of day reconciliation in the main area of the office or install a screen so that the reconciliation can be performed in privacy.

Management Response:
End-of-day reconciliation is now possible both on the cashier’s computer terminal and on that of the finance clerk. CIC Mississauga will work with Regional Corporate Security to determine options for increasing security related to the cashier’s office.

Transaction processing

We expected to find that internal controls existed to safeguard the cost recovery environment.

The audit team found that CIC Etobicoke does not have a mechanism to track incoming cost recovery fee payments received through the mail. Once payments are received in the mail, they are bundled and placed in the cashier’s inbox. CIC Mississauga does have such a tool in place. Without a tracking tool for incoming cost recovery payments, there is a limited audit trail from the time the office receives the payment to the time that receipt of payment is recorded in FOSS.

Recommendation 2:
The Director of GTA West should ensure a tracking tool is implemented for recording all cost recovery payments received by mail. The tool should also record the transfer of the payment from mailroom staff to the cashier for processing.

Management Response:
CIC Etobicoke has now implemented a log process for all cost recovery payments received in the mail. Mailroom staff have been instructed to document and log on a daily basis monies received in the mail. The log will be printed and forwarded with the bundle to the cashier, who will verify items and sign it. The cashier will maintain the log on file for record purposes.

Voided Transactions

Audit testing concluded that controls related to voided point-of-service (POS) cost recovery transactions could be improved. We reviewed 10 voided transactions, representing 52 percent of the total dollar value of voided transactions in 2006–2007. For five of the 10 transactions reviewed, the reason for the voided transaction was not adequately documented. In addition, we observed that the current cashier POS user profiles allow cashiers to void any transaction they enter, and that they can void transactions without being witnessed by a supervisor. Voided transactions are not reviewed until the end of the day, when the finance clerk performs the supervisor’s reconciliation.

A good system of internal control requires segregation of duties for entering and changing or deleting transactions. Cash transactions that are voided are particularly high risk, although the current volume of voided cash transactions is low.

We would have expected that a supervisor witness and sign off on a voided transaction at the time of the transaction, or that the POS user profile would prevent cashiers from being able to delete, change or void transactions they had entered.

Recommendation 3:
Standard operating procedures must be implemented requiring that whenever a POS transaction is voided, a copy of the voided receipt and a detailed written explanation be documented. Voided transactions must also be witnessed by a supervisor, or, if the volume of voids increases, POS user profiles for cashiers should be modified to prevent them from changing or voiding a transaction once entered.

Management Response:
New standard operating procedures have been implemented in GTA West. Cashiers have been instructed that when a POS transaction is to be voided, a copy of the receipt, a printout from SAP and an explanation be documented and approved by the supervisor. These documents will be provided to the finance clerk when the supervisor reconciliation process is undertaken to ensure that all funds processed are balanced accordingly.

3.2.2 Travel and Hospitality

Controls over travel and hospitality expenditures were examined as part of the audit of the internal control framework. Auditors expected controls to be in place to ensure that travel and hospitality transactions are processed in compliance with applicable policies and regulations.

We reviewed five hospitality transactions, representing 68 percent of hospitality for GTA West in 2006–2007. Good controls exist at GTA West to ensure hospitality is extended and transactions recorded, consistent with policy and departmental guidelines.

We expected to find that Travel Authority and Advance (TAA) forms are completed, accurate and approved by the delegated authority prior to travel commencement and that all travel-related expenses are recorded and reimbursed in accordance with policy.

We reviewed six travel claims, representing 15 percent[Note 3] of travel expenditures for GTA West in 2006–2007, to ensure all required documentation was complete and adhered to travel policy guidelines. In all six cases, the TAA was filed and approval was obtained prior to the expenses being incurred, and the necessary documents to support the related expenses were submitted. However, we found two cases where a valid signature card was not on file for the individual who approved the TAA or travel expense claim during an acting period.

Recommendation 4:
The Manager of Corporate Services must ensure that up-to-date signature cards are completed and kept on file for the entire duration of any acting assignment.

Management Response:
The Manager of Corporate Services will ensure that up-to-date signature cards are reviewed and kept on file for the entire duration of acting assignments. The Manager of Corporate Services reviews all signature card records on a quarterly basis in conjunction with the Account Verification Checklist requirement.

3.2.3 Personnel Security and IT Access Controls

We expected to find that the office restricts IT and information access to individuals who have been screened, authorized, identified and authenticated, and who have a “need to know.”

IT User Account Maintenance

A review of FOSS user access at the time of our audit showed 17 FOSS accounts that had not been accessed for at least nine months, and in one case six years, were still fully activated.

Interviewees told us that managers are required to complete a Separation Clearance Report for departing staff, which includes cancellation of IT systems access. However, this process provides only for the deletion of the employee’s network account. User accounts for FOSS, GCMS or other departmental applications still remain active and need to be deactivated through a different process.

NHQ IT Security requires each region and local office to conduct a review of FOSS and GCMS user accounts (and accounts for other applications used in local offices) to ensure that only required individuals have an appropriate level of access to systems needed for their position. A list of active accounts, with usage history, is provided to each local Access Security Coordinator for review every six months for this purpose.

Recommendation 5:
The Director of GTA West should ensure that managers, in coordination with the local Access Security Coordinator, review user lists and profiles for their unit to verify the accuracy of their local access control records for FOSS, GCMS or other corporate systems, and ensure that the accounts are deactivated for individuals who have left the Department or who no longer require access for their current job. This review should be conducted every six months or as directed by IT Security.

Management Response:
The Director of GTA West has reviewed the local and regional processes for IT user account maintenance with all managers and will ensure processes are followed. Local Access Security Coordinators and managers will carry out their functions according to established procedures, including undertaking a review every six months as required by the regional/national review process.

Recommendation 6:
Managers must ensure that the Access Security Coordinator is notified when an employee leaves the Department so that the coordinator can send a request to NHQ IT Security (or other appropriate office) to delete the specified accounts. The Separation Clearance Report should require sign-off from the Information Technology Officer for the deletion of the network account as well as the local Access Security Coordinator for the cancellation of access to FOSS, GCMS and/or other systems. When an employee moves to another unit, office, branch or sector within CIC, managers should alert NHQ IT Security, and the access or user profile can be re-examined based on the requirements of the employee’s new job.

Management Response:
This recommendation will be fully implemented to ensure that the appropriate access is provided to employees based on the requirements of their job, and that the accounts of departing employees are deactivated on a timely basis.

IT Access Approvals

We expected to find that user account profiles were approved by management, and that the level of access granted complied with the requirements outlined in the Ontario Region’s Access Rights to CIC Business Applications (2005).

A review of five recent IT Access Request forms showed that three forms were not properly completed or approved. A further review of the same five users showed three users have FOSS functions that are not required by their positions.

Managers must approve the level of FOSS access granted to each employee based upon their job classifications. Users sign the form to confirm their understanding of the appropriate use of systems information and the possible consequences of misuse, and to declare that they have the required security clearance of enhanced reliability or higher.

Managers should refer to the Ontario Region’s Access Rights to CIC Business Applications for the user profiles for access to FOSS, if required.

Recommendation 7:
The Director of GTA West must ensure that all Access Request forms are completed fully, signed by the user and approved by the appropriate manager before the forms are sent to NHQ IT Security.

Management Response:
The Director of GTA West has reviewed procedures related to the Access Request Forms with all managers and will ensure that managers follow procedures and approve forms before they are sent to NHQ IT Security.

3.2.4 Controlled Documents

Controlled documents are used inland to enable refugee claimants to access federal health benefits, and to extend or modify the status of a temporary resident already inland.   While these documents alone cannot be used to gain access to Canada, they need to be safeguarded to prevent misuse or fraud.

Through interviews, observation and audit testing, we found that procedures and practices for the handling of controlled documents at GTA West are in accordance with policies and that roles and responsibilities are appropriate for the custodianship, safeguarding and control of controlled documents.

3.3 Citizenship and Immigration Program Management

3.3.1 Citizenship Program

We expected to find that the delivery of the Citizenship Program is adequate to ensure compliance with applicable legislation and policies; that decisions are adequately documented and that required supporting documentation is maintained; and that decisions are made by designated officers with appropriate delegated authority in compliance with legislation and policy.

We conducted a review of 45 cases (20 from CIC Mississauga and 25 from CIC Etobicoke) and found that decisions to grant or refuse citizenship were adequately documented on file and in GCMS, and were in compliance with applicable legislation, regulations and policy. In both offices, we found that officers ensured they had adequate information on which to base their decisions. We also found that decisions were made by an officer with appropriate delegated authorities. Finally, both CIC Etobicoke and CIC Mississauga participate fully in the NHQ Quality Assurance Program, ensuring an adequate percentage of cases are reviewed to determine the reliability of client information provided in applications.

The Citizenship Program at GTA West is well managed to ensure compliance with applicable legislation, regulations and policy.

3.3.2 Immigration Program

We expected to find that delivery of the Immigration Program is adequate to ensure compliance with applicable legislation and policies when reviewing applications for permanent residence.

Our observations for each of the three immigration lines of business delivered by GTA West can be found below.

A) Applications for Permanent Residence

We found good practices to ensure effective delivery of the program at GTA West. The manager of the Etobicoke Inland Processing Unit has, in discussion with GTA West management, reviewed the unit’s organization and researched best practices in other inland offices in an attempt to improve the unit’s overall efficiency. The audit team noted that procedures for case conferencing were developed to help ensure consistency and integrity in decision making, and that supervisors systematically monitored officers’ case files, especially for newer or developmental officers. In addition, supervisors ensure staff are continuously provided with information to interpret updated or modified policies and procedures. Sufficient information is kept on file and recorded in FOSS to support officers’ decisions. The process for the final (stage 2) approval of an application involves ensuring that admissibility requirements (security, criminality, medical) are met. The designation and delegation instrument requires that a Citizenship and Immigration Officer determine if an individual meets the requirements of the Act and regulations to become a permanent resident. However, during our review of 45 case files (20 from CIC Mississauga and 25 from CIC Etobicoke), and in discussion with the management of the unit, we observed that, in most instances, once stage 1 “approval in principle” has been made by the officer, and Citizenship and Immigration (C&I) Assistants assess whether stage 2 admissibility requirements are met, and files are not reviewed by an officer for final approval.

Recommendation 8:
We recommend that the Director of GTA West clarify with OMC the suitability of having C&I Assistants finalize the stage 2 processing of applications for permanent residence.

Management Response:
This issue has been brought to the attention of the Programs Directorate at the Regional Office. Programs will seek a definitive response from the national level.

B) Applications to change or extend temporary resident visas and permits

CIC Etobicoke resumed the processing of temporary resident applications in April 2007. Previously, these applications had been processed at CIC St. Clair for the GTA West region. During our examination of 20 temporary resident applications, we noted that decisions were made by designated officers with appropriate delegated authority in compliance with legislation and policy, and that sufficient documentation was kept on file to support the officers’ decisions. However, three of the 20 cases had not been finalized in FOSS. While this has minimal impact on the program’s integrity, it is important to have complete and accurate information in FOSS for temporary residents as this is the only corporate record kept for archival purposes.

Recommendation 9:
We recommend that the Director of GTA West ensure that adequate support or training is provided to ensure staff are aware of all of the requirements when processing temporary resident applications, especially related to recording key information and inputting final decisions in FOSS.

Management Response:
A refresher training session for staff was held in June 2008. GTA West will ensure that adequate support and training continues to be provided to staff, and that staff are aware of the requirements on a continuous basis.

C) Processing claims for refugee protection in Canada

We expected to find that delivery of the Refugee Intake Program at the CIC Etobicoke office was in compliance with applicable legislation, regulations and policy.

The refugee unit at CIC Etobicoke is the largest in Canada, and conducts admissibility and eligibility examinations for approximately 40 clients every day. The unit prepares many statistical reports that allow the manager and supervisors to allocate resources efficiently (staff, interpreter services, support) where they are needed the most, and to help improve the unit’s effectiveness and efficiency. The unit manager and supervisors provide frequent detailed guidance to officers and C&I counsellor assistants regarding updates in procedures, etc.

Results from our file review indicated that all 30 cases reviewed had received final decisions by officers who had the appropriate delegated authority to make those decisions, that decisions were adequately documented and that sufficient supporting documentation was kept on file.

Appendix A: Management Action Plan

Appendix B: Audit Time Line

Appendix C: Lines of Enquiry and Audit Criteria

The first objective of the audit was to assess the adequacy of the management framework. The following criteria were used:

• Essential conditions are in place for providing effective direction and achieving intended results.
• Values and ethics are promoted and reinforced at GTA West.
• Services offered at the Inland Offices are client-centered.
• The inland office actively identifies and manages risk.
• Accountabilities for results are clearly assigned and consistent with resources, and delegations are appropriate to capabilities.
• Staff are adequately informed of their roles and responsibilities.
• Relevant information on results (internal, service and program) is gathered and used to make departmental decisions, and public reporting is balanced, transparent and easy to understand.
• The office promotes organizational learning, values corporate knowledge and learns from its performance.

The second objective of the audit was to assess the adequacy of internal controls. The following criteria were used:

• Roles and responsibilities (duties) assigned and procedures performed are in accordance with departmental policies for cost recovery.
• Internal controls exist to prevent fraud, are adequate given the level of risk and are functioning as intended to safeguard the cost recovery environment.
• Internal controls are in place to ensure that travel and hospitality transactions are consistent with policy and legislation to protect against fraud, financial negligence and other violations of rules and principles.
• Effective personnel screening program is in place to ensure that employees meet the security requirements of their position.
• Adequate controls exist to ensure access to information systems (SAP/SMS, PeopleSoft, FOSS, GCMS and CTS) is restricted to required users, and appropriate to the level of authority and requirements of the user.
• Roles and responsibilities are appropriate for the custodianship, safeguarding and control of controlled documents.
• Office procedures and practices comply with the Service & Administration (SA) 6 manual.

The third objective of the audit was to assess the degree of compliance of practices and procedures of the citizenship and immigration programs with applicable legislation, regulations and policy. The following lines of business were examined:

• Applications for Permanent Residence
• Applications for Temporary Residence
• Intake of Refugee Claimants
• Applications for Citizenship

The following criteria were used to assess the business lines:

• The delivery of the program is adequate to ensure compliance with applicable legislation and policies.
• Decisions are adequately documented, and required supporting documentation is maintained.
• Decisions are made by designated officers with appropriate delegated authority in compliance with legislation and policy.

Footnotes

• [1] here were 20–30 case files selected for each business line, for each local office. Case files were selected judgementally by the audit team, in consultation with the supervisors of each unit. Observations resulting from the case file reviews relate only to the files reviewed by the audit team. [back to note 1]
• [2] Webcart is an internal computer-assisted reference tool for Call Centre staff with up-to-date information on points of service, hours of operation, application kits and approximate service delivery times. [back to note 2]
• [3] The six transactions selected were for larger amounts and higher-risk transactions. There were 106 transactions in the total population (2006–2007); however, most were of small dollar value for travel within the GTA. [back to note 3]