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Audit of the Financial Information Strategy, 2007
Appendix B
Sample Details: Site Visits
A sample was selected with a computer assisted audit tool from the AMMIS database received from the LAC in February 2006. A random sample was used to verify the existence of assets recorded in AMMIS. The sample selected represented 1.51% of the total moveable capital assets at the National Capital Region as detailed below in Table B-1. To verify the completeness of assets recorded in AMMIS, a sample of assets was selected while site visits were conducted at the LAC premises. These assets were traced backed to the AMMIS to ensure that all moveable capital assets were properly recorded.
Table B-1
| Number of Assets | Historical Cost | Number of RCs | Number of Nato Classes | Number of Amortization Classes | Earliest Year of Receipt of Asset | |
|---|---|---|---|---|---|---|
| Total Active Assets Recorded in AMMIS in February 2006 | 1166 | $45,763,752 | 65 | 489 | 24 | 1950 |
| Assets Subject to Sampling (NCR assets) | 1108 | $31,878,633 | 58 | 467 | 23 | 1950 |
| Sample of Assets Physically Inspected | 30 | $481,328 | 19 | 27 | 11 | 1990 |
| Percentage of Sample to Assets Subject to Sampling | 2.71% | 1.51% | 32.76% | 5.78% | 47.83% | n/a |
| Sample of Assets Matched Back to AMMIS | 20 | n/a | 11 | n/a | n/a | n/a |
| Amortization Classes (Type of Assets) | Count | <-- % | % --> | Cost ($) |
|---|---|---|---|---|
| Furniture & Fixtures 5 years Depreciation | 1 | 3.33% | 1.00% | 4,800 |
| Informatics Hardware 10 years Depreciation | 1 | 3.33% | 24.89% | 119,780 |
| Informatics Hardware 3 years Depreciation | 3 | 10.00% | 2.73% | 13,143 |
| Informatics Hardware 5 years depreciation | 10 | 33.33% | 14.73% | 70,916 |
| Informatics Hardware 7 years Depreciation | 1 | 3.33% | 6.31% | 30,377 |
| Informatics Software 3 years Depreciation | 1 | 3.33% | 4.83% | 23,244 |
| Machinery and Equipment 10 years Depreciation | 1 | 3.33% | 0.96% | 4,613 |
| Other Equipment 15 years Depreciation | 7 | 23.33% | 23.36% | 112,435 |
| Other Equipment 3 years Depreciation | 2 | 6.67% | 1.56% | 7,500 |
| Other Equipment 5 years Depreciation | 2 | 6.67% | 5.30% | 25,491 |
| Vehicle 10 years Depreciation | 1 | 3.33% | 14.34% | 69,029 |
| Total | 30 | 100.00% | 100.00% | 481,328 |
