Dixie Career Services A

Open Source
Publication date: May 2014
Pages: 7

In June, 2013, Bill Clynne, Director of Finance at Dixie Career Services (DCS) (a not-for-profit (NFP), Mississauga-based, organization providing employment services) was getting ready to provide program audit results to Sally Best, President of DCS. Having just gone through an exhaustive process of preparing one audit report for the funding agency with the Province of Ontario (Ministry of Training Colleges & Universities - MTCU) and another for the Federal Government (Citizenship and Immigration Canada – CIC), Bill wondered whether it might be appropriate to recommend streamlining the audit process.

This case gives students the opportunity to identify/apply the definitions/types of audit techniques learned in Audit 1 (5th semester) and Audit 2 (6th semester) of the 3-year diploma program for Accounting Majors.  This 6th-semester course has a concluding two weeks with public sector auditing as the focus after the start of the course’s time spent identifying audit types.  As part of the two weeks, focus on Value for Money Auditing includes definitional focus on the “3Es” (Effectiveness, Efficiency, and Economy) and non-financial indicators.  DCS is not alone as a public sector agency faced with multiple stakeholders/reporting and now going through a financial strain.  Students may find that a streamlining of audit techniques around the 3Es will provide background/direction in the context of meeting financial challenges.

Teaching Note