Financial Audit Fynes Public Interest Hearing and Military Police Complaints Commission of Canada File MPCC‑2011‑046

Fynes Public Interest Hearing (MPCC‑2011‑004)

On April 29, 2011, the MPCC announced the launching of a public interest investigation (PII) pursuant to section 250.38 of the NDA into a complaint regarding the conduct of the Canadian Forces National Investigation Service (NIS) in their interactions with the complainants and three investigations conducted by the NIS.

On September 6, 2011, the Chairperson of the MPCC decided to launch a public interest hearing (PIH) due to the seriousness of the allegations in the complaint based on the results of an interview with the complainants and a review of documentation during the public interest investigation.

File MPCC‑2011‑046

On October 20, 2011, someone (confidential) filed a complaint to the Canadian Forces Provost Marshal who conducted the investigation in the first instance. On November 10, 2011, the Canadian Forces Provost Marshal issued the final disposition of the investigation into the complaint. On December 8, 2011, the complainant replied to the Canadian Forces Provost Marshal raising his concerns regarding the complaint. On December 15, 2011, the Canadian Forces Provost Marshal provided a response. On December 20, 2011, the complainant submitted a "Request for Review" to the Chairperson of the Military Police Complaints Commission of Canada.

On January 5, 2012, the Military Police Complaints Commission of Canada acknowledged receipt of the complainant request and began a review of the documentation and a Phase I Investigation to determine the extent of the Phase II Investigation consisting of interviewing witnesses and subjects located across Canada and possibly abroad.

In 2012‑2013, the MPCC received $4.7M in special purpose funding and $1.3M in r years for the investigation of file MPCC‑2011‑046.

Over the five years of the Fynes PIH, approximately $3.5M (of the $4.7M) was expended. The review of file MPCC‑2011‑046 was also conducted over a five-year period which concluded in September 2016. Over that period, approximately $1.3M (of the $1.7M) was expended. It is important to note that MPCC incurred some expenses related to these two files that exceeded the Treasury Board special funding received. These expenses are not part of this audit and were paid for with the operating funds of the MPCC.

The transactional expenditures (approximately 600 accounts payables transactions) including legal and investigative service contracts, travel and the expenditures to host and conduct the actual hearing and produce various documents including the Interim and Final Reports containing findings and recommendations.

2.1 Objective and Scope

Samson & Associates was mandated to conduct a financial audit of the funding received from Treasury Board for the Fynes Public Interest Hearing (PIH) (Special purpose allotment entitled “Public Interest Hearing”) and related to a multi-jurisdictional investigation file MPCC‑2011‑046 (Special purpose allotment). The audit covered project expenses incurred from April 1, 2011 to March 31, 2017.

The financial compliance audit was conducted in accordance with International Internal Auditing Standards. Its purpose was to assess the MPCC’s compliance with the terms and conditions of the TB Decisions (#836294 and #836657) as well as the existence, accuracy and relevance of expenditures.

2.2 Team

Samson & Associates Team:

2.3 Methodology and Criteria

The engagement methodology phases detailed below are categorized into three sections:

1. Preliminary Review and Planning;
2. On-site Work; and
3. Analysis, Debriefing and Reporting.

During the initial phase of the engagement, the consultants reviewed relevant documentation to obtain an adequate understanding of the financial expenditures. A meeting was held with The Military Police Complaints Commission of Canada’s representatives.

During the second phase of the engagement, the consultants performed the on-site fieldwork at the offices of the MPCC. The principal activities included interviews with staff, review and assessment of the expenditures and finance files and conducted detailed procedures on a sample of expenditure files.

Once the fieldwork was completed, we conducted the final phase of the engagement, which included an analysis of the findings, the completion of the working paper file and the preparation of a report. In addition, the consultants debriefed the MPCC’s representatives on the results of the engagement.