Audit of the Hydrogen Early Adopters Program

Final Audit Report

Audit and Evaluation Branch

June 2006

Tabled and approved by DAEC on January 9, 2007

---

Table of Contents

• 1.0 Executive Summary
  • 1.1 Introduction
  • 1.2 Objectives and Scope
  • 1.3 Audit Approach
  • 1.4 Conclusion
  • 1.5 Recommendations
• 2.0 Introduction
  • 2.1 Background
  • 2.2 Audit Objectives
  • 2.3 Audit Scope
  • 2.4 Audit Approach
  • 2.5 Audit Criteria
  • 2.6 Appreciation
• 3.0 Detailed Audit Findings
  • 3.1 Selection and Approval of H₂EA Applicants
    • 3.1.1 Review of Applications
    • 3.1.2 Review and Processing of Investment Outlines
  • 3.2 Payment Control
    • 3.2.1 Monitoring Financial Stability of Recipient
    • 3.2.2 Monitoring Recipients for Compliance with Stacking Rules
    • 3.2.3 Receipt of Annual Reports and Completion of Annual Visits
    • 3.2.4 Compliance with Applicable Legislation
    • 3.2.5 Claims Review
  • 3.3 Program Operations
    • 3.3.1 Performance Indicators
    • 3.3.2 Annual Audit Risk Assessments
  • 3.4 Program Delivery
    • 3.4.1 Lapses in Program Budget
• 4.0 Conclusion
• Appendix A: Management Response and Action Plan