Financial irregularities form a long list

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Missing documentation, unrecorded expenditures, unsupported transfers from program to program, payments made in excess of actual expense reports - the list of irregularities in the financial and accounting practices of the Metis Nation of Saskatchewan goes on and on.

An audit of the Metis Nation's books, undertaken by chartered accountants Deloitte and Touche, was released to the public April 28. Excessive mileage rate claims, double billing, and inappropriate expense claims were also among the irregularities in the audit, which cites severe accounting deficiencies in internal controls inherent within the organization.

These deficiencies made it impossible to determine if the funds received by the Metis Nation were properly spent, states Deloitte and Touche.

Of the many accounting procedures in question is the internal transfer of $589,000 from the Metis Nations' Core Program to other programs the organization oversees. The auditor could find no support for this allocation but reports the allocation was made under the instruction of Metis Nation treasurer Phillip Chartier in order to match the level of expenditure against the requirement of contribution agreements.

The audit, which concentrated on the travel and expense accounts of area directors and the executive of the Metis Nation during the fiscal years of 1992-93 and 1993-94, also revealed numerous errors, or discrepancies, with individuals' expense claims.

During the fiscal year ending March 31, 1993, the audit reports about $13,000 in expense advances were made to area directors and the executive in excess of actual expense reports. This money was written off as an expense and not recovered.

The audit identified 299 expense reports, a total of $102,518, which did not have appropriate documentation to support the claims. Included in this amount were 89 payments for expenses, a total of $43,232, where the expense claims could not be located.

Expense accounts utilized excessive mileage rates in 15 cases; 49 expense accounts utilized improper meal allowances or accommodation rates; 154 expense accounts appeared to claim excessive mileage based on location; 33 expense accounts were identified as including expenses which had also been included on other expense claims by the same director; and 99 incidents were cited where claims were made by area directors and executives against the society as well as a related organization for what appeared to be the same expense.

The audit also noted 104 inappropriate claims which included mileage claims on the same dates as rental or leased cars were charged to the society, or meals and hotel allowances claimed for trips that do not appear to have been made.